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Abstract The purpose of this study is to discuss the operating system that decides budget procurement, planning, implementation and related issues concerning Taipei municipal education expenditure after it has been reorganized as “Taipei Municipal Education Development Fund” according to the promulgation of the” Compilation and Administration of Education Expenditures Act”. Moreover, this study also aims to understand the thoughts and viewpoints from the officers and accounting staffs of the district schools under Department of Education of Taipei City Government, and how they influence the planning and administration of Taipei municipal education expenditure. Based on literature review and interview surveys, the following conclusions were obtained: 1.The legalization of the education expenditure is helpful to effectively apply the overall education resources. 2. The planning and implementation of the “Taipei Municipal Education Development Fund” is different from those of previous government budgeting in terms of document format and subject definition. Therefore, the information program should be edited as soon as possible in order to reduce the staff’ pressure. 3.The implementation of “Taipei Municipal Education Development Fund” has been flexible so far in finalizing the accounting of revenue and expenditure, resetting budget transactions or adjusting the contents. This study made the following recommendations: 1.The government should strengthen the promotion of its regulations and provide a variety of supporting measures. In addition, to implement the legislative intent of the “Compilation and Administration of Education Expenditures Act”, it is necessary to modify the law to obtain more financial resources. 2. It is recommended to clearly state that the local education development fund should be compiled into the subordinate unit’s budget in a special revenue fund type, and strengthen on-the-job training of the accounting system. 3.The Ministry of Education should reward the local governments that have completed the stipulation of the “Compilation and Administration of Education Expenditures Act”, and relaxed the restriction for spending the incentive bonus. 4.It is recommended to offer educational budget finance courses to enhance the educators’ financial knowledge. With regard to fundraising, diverse ways of fundraising should be highly encouraged and the reward is necessary. Besides, the handling charges should be included in the operation and fundraising regulations should be relaxed. 5.The function of the local government’s education review committee should be improved to carry out the evaluation of educational financial implementation. The planning of education expenditure should cater to the needs of individual schools’ medium and long-term development plans. 6.The finance and accounting information system should be set up soon, and the central government’s subsidiary plans should be approved as soon as possible. In the meantime, the training for professional financial educators should be planned at an early date.
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