| Summary: | 碩士 === 國立臺北科技大學 === 工業工程與管理研究所 === 95 === From 1996, the running of the school development fund of national university, just like running the enterprise, must have the biggest benefit. At the same time, Schools also need to have a big progress to keep the quality and efficiency. For financial problems, the percentage of government education supplement money to total receiving money is reduced in every national university recently. Schools need to make more receiving money to maintain the qualities of teaching, researching and service. Researching on how to raise income and reduce expenses is the main motive of this study. In financial operation, the concept of interior control is implicated in laws and regulations that every university needs to follow. Every university should have own internal control system depending on circumstance. Researching on the key points to avoid wasting and money lacking of efficiency, and to increase efficiency on budget control are the second motive of this study.
The main prupose of this study is to help universities to make money by running the five self-help fundraisings via budget relaxation policy, and adopt proper method to reduce expense to make more surplus about running of the school development fund of national university. At the same time, we take properly internal control method to all resource to avoid waste and irregularity.
The method applied in this study is to make in-depth interview. According to the analysis of final settlement of account data from 2001 to 2005, the top five universities that have higher ratio on the five self-help fundraisings, to the gross income are chosen to give interviews with school accounting chiefs. It can be helpful to share their successful experience of running of the school development fund to other universities.
According to the analysis on final settlement of account data or the result of the in-depth interview, the best benefit item of fundraising money is the rent of space and equipments, and the potential items are donation, investment and promotion education. Every university should have a special division responsible for running the school development fund. The conclusion of study about reducing expenses and internal control can be referred to other universities. And also, every university should have own internal control mechanism to reduce operational errors in order to improve efficiency.
For later investigators, we suggest that they can investigate different financial resources from different colleges with different school category, characteristic and geography circumstance. Moreover, possible questions above regulations of five types of self-help fundraising money need to be studied more in the future. In interior budget control, we also need more studies about setting up control process and promoting interior auditing for later investigation.
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