从“管理”走向“经营”:台湾高等教育财务制度变革的趋势——兼议台湾高等教育“校务基金制度”  

From Administration to Management:the Reform Trends of Financial System in Taiwan Higher Education——A Focus on the School-Based Fund System of Taiwan Higher Education

作　　者：张万朋[1] 陆晓燕[1] 

机构地区：[1]华东师范大学公共管理学院教育管理学系,上海200062

出　　处：《复旦教育论坛》2007年第4期40-44,共5页Fudan Education Forum

摘　　要：实现高等教育的可持续发展要以足够的财力予以保证,合理、健全的财务制度将为高等教育的营运发展所需财力提供强有力的后盾,是高校永续经营的关键。本文以我国台湾地区高校实施的“校务基金制度”为研究对象,通过对这一制度出台的背景、基本内容及实施绩效的介绍与分析,试图探悉台湾高等教育财务制度变革的趋势。The continuous development of higher education should have adequate budget support, and the sound, perfect financial system will back the management of higher education. The paper studies the Schoolbased Fund System of Taiwan higher education. Based on the analysis of the background, the basic content and performance evaluation of the fund system, the paper tries to highlight the trends of finance renovations in Taiwan higher education.

关 键 词：校务基金制度 财务制度 台湾省 高等教育 

分 类 号：G649.2[文化科学—高等教育学]