我國國立大學校院校務基金政策之研究：歷史制度論的觀點

Abstract

國立大學從民國88年起全面採行校務基金制度。在這之前，國立大學運用公務預算制度，所剩年度結餘款均需繳交國庫，在經費使用上給外界浪費、無效率之印象；在實施校務基金政策後，各研究均指出不但抒解政府財政困頓，且績效較過去良好。 本研究是以歷史制度論做為研究方法，借歷史制度論中斷續式均衡、路徑相依等核心概念，對國立大學校院校務基金制度進行歷史的動態追溯。透過關鍵時期特定階段，觀察校務基金政策的起點、過程、轉折，並分析未來走向。 研究者分析後發現校務基金政策之發展，受到內生動因國立大學預算體制、行動者與外生動因政府預算、高等教育發展與新管理思潮各方面之影響，使其舊有公務預算制度產生變動。公務預算制度受到各階段歷史遺緒之影響，形成自我增強之路徑，進而產生校務基金政策。National universities have adopted the national university fund policy since 1999. Before adopting the national university fund policy, the annual balance must be submitted in government. Therefore, the crowd always got an unfavorable impression in employing budget of national universities. After implementing the national university fund policy, studies indicate that it could relieve government’s financial burden and bring terrific performance in finance. This study uses dynamic notions of historical institutionalism which include path dependence, punctuated equilibrium, etc. to analyze the national university fund policy. On the basis of critical juncture, the author analyzes the evolution of the national university fund policy and forecasts the future trends concerned. The development of the national university fund policy is affected by endogenous motives and exogenous motives which include the budget system of national universities, agents, high educational development and new public management. All of the above cause the “public budget policy” generates variation and historical legacies form self-reinforcing sequences. As a result, the national university fund policy has replaced the public budget policy.