國民中學實施教師專業評鑑制度之研究 摘 要 本研究旨在探討國民中學教師對於實施教師專業評鑑的意見，及相關配套措施差異性之看法，並進一步探究不同背景教師對於教育部規劃的教師專業評鑑制度有何看法上的差異。所研究之結果，希冀日後對於國民中學實施教師專業評鑑有所裨益。 為獲取國民中學教師對於實施教師專業評鑑之意見資料，本研究乃針對桃園縣、新竹縣市及苗栗縣等四縣市118所學校，寄發每校十二份問卷，合計寄發1328份問卷，回收有效問卷為997份。問卷回收後，以百分比及卡方（χ2）檢定考驗統計分析及處理相關資料，茲臚列重要研究結果如下： 一、在實施教師專業評鑑目的方面：國民中學教師對於教師專業評鑑之目的，以勾選形成性之評鑑目的最多，其中有六成以上教師勾選「協助教師改進教學方法」、「提供教師瞭解專業發展方向」及「樹立教師專業形象」三項；另外有四成以上教師勾選「作為處理教師在職進修之參考依據」、「建立教師生涯發展目標」及「處理不適任教師」等。 二、在實施教師專業評鑑原則方面：國民中學教師認為評鑑的原則應該把握下列原則：（一）評鑑目的要明確；（二）評鑑制度要健全；（三）評鑑過程要公開；（四）評鑑方式要多元；（五）評鑑結果要善用等。 三、在實施教師專業評鑑方式方面：（一）就評鑑人員而言，國民中學教師最能接受的評鑑方式依序是「教師自我評鑑」、「教師同儕評鑑」及「校內評鑑小組評鑑」；較不能接受非教育專業人員的評鑑。（二）就蒐集評鑑教師資料而言，國民中學教師最樂意接受「觀察教師教學及班級經營」，其餘依次是「檢視教師行政配合、獎懲、品德、勤惰及進修等文件紀錄」、「瞭解學生的學習成就」、「檢閱教師的教學檔案」、「查核教師自我評鑑資料」、及「審查批改學生作業情形」等。就實務面來說，唯有多元化蒐集評鑑資料，才能達到評鑑的客觀性。（三）就評鑑教師資料的處理方式而言，國民中學教師對於實施教師專業評鑑之後，提醒教師缺點的方式中，以「書面通知」及「面談」較受歡迎；而較不能接受以「不予通知只做年終總結性評鑑參考」及「公佈週知教師」的處理方式。（四）就評鑑教師的時機而言，國民中學教師對於實施教師專業評鑑較傾向於形成性的教師評鑑；均期待能透過評鑑之方式，以協助教師隨時改進教學方法，並促進教師專業成長。 四、在教師專業評鑑指標方面：國民中學教師認為評鑑指標的訂定，最符合學校需求的人員依序是「全校教師」、「學校各學習領域教師代表」及「學校行政人員」等；而指標的配分比例依序是「教學實務表現」佔20﹪，「訓導輔導表現」佔20﹪，「品德操守表現」佔20﹪，「專業成長表現」佔20﹪，「人際關係表現」佔10﹪，「行政紀錄表現」佔10﹪。 五、在教師專業評鑑結果的運用方面：國民中學教師對於評鑑優良教師的獎勵方式，其意向之優先順序是「給予獎金、晉俸、或年功俸之獎勵」、「給予嘉獎或獎章」、「給予休假機會」及「給予進修機會」等；而對於表現欠佳教師的處理方式，則認同之意向依序是「提供改進意見，限期實施複評」、「強制參加專業進修」及「留原俸級」等。 六、對於教育部規劃中的教師專業評鑑制度之看法方面：（一）國民中學有七成以上教師認為所有教師應該接受評鑑；然而就「以教師評鑑取代現行教職員考核方法」的贊成百分比例而言，校長群有85.7﹪贊成，教師兼行政人員有69.3﹪表示同意，至於一般教師則有52.7﹪表示認同；可見目前考核教師的辦法有待檢討修訂。（二）國民中學有七成以上教師贊成「教師只要通過教師評鑑就可以晉薪一級，並領取一個月薪給總額百分之九十至九十五的獎金」；至於「將全校教師一個月薪給總額的百分之五至十作為評鑑表現優異教師的獎金」方面，只有五成以上的教師認同；可見國中教師對於獎金發給之意見尚不一致，有待溝通建立共識。（三）國民中學約有七成左右教師對於「教師之晉薪與獎金之發給，乃依據教師評鑑結果而分開處理」表示認同；至於限制晉薪或獎金人數比例，則有七成以上教師非常反對；可見國中教師對於考核限制人數持不同看法。 七、不同背景教師對於實施教師專業評鑑制度相關配套措施之議題，多數呈現顯著差異之看法。 八、國民中學教師對於實施教師專業評鑑的作法，有七成以上教師認同能執行，唯對於評鑑的配套措施更殷切企盼能訂定健全的制度。因此，願教育界前輩除了能對後學的研究及建議加以斧正外，並祈能就此議題繼續探究以貢獻卓見。 關鍵詞：教師專業評鑑、教師成績考核、學校本位管理、教師專業評鑑指標、教師分級制、績優給付制、國民中學 / A Study on the Practice of Teacher Performance Evaluation of Junior High Schools ABSTRACT The purpose of this study was to explore the junior high school teachers’ opinions about teacher evaluation as well as the supporting measures. It would further look into the discrepancies on the viewpoints of the Teacher Performance Evaluation System being mapped out by the Ministry of Education. The findings and results so yielded are to benefit future teacher evaluation in junior high schools. In order to hear junior high school teachers’ voices on the teacher evaluation, the study handed out a total of 1,328 copies of twelve questionnaires to 118 schools in Taoyuan County and Hsinchu County. A total of 997 copies successfully were collected and processed by means of percentage and Chi-square Test (x2). The major findings were listed below : 1. In the aspect of the enforcement of the teachers performance evaluation: In the purposes of the teachers performance evaluation in junior high schools, as appraised through checkmarks, over 60% of the respondents ticked three items, i.e., “helping teachers upgrade the teaching methods”, “providing sound orientations for teachers to make sure of the specialized development” and “building up the professional image of teachers”. Besides, over 40% of the teachers ticked “providing grounds to teachers in their on-the-job education”, “setting up goals of career development for both faculty and students” and “settling problems of incompetent teachers”. 2. In the aspect of the principles of enforcement of teachers performance evaluation: The junior high school teachers believed that the evaluation should firmly hold the following principles:(1) Definite and express objectives of evaluation; (2) Sound and wholesome evaluation systems; (3) Open evaluation process; (4) Multifaceted evaluation methods; (5) Maximum possible uses of the evaluation results. 3. In the aspect of the methods for enforcement in the teachers performance evaluation: (1) In terms of assessing personnel, the evaluation methods most acceptable to junior high school teachers are: “evaluation by teachers themselves”, “evaluation by peers themselves” and “evaluation by in-school evaluation task forces” in that order; and the less acceptable one is evaluation by non-educators. (2) In terms of data collection, the best acceptable one is “observation of teachers’ teaching and class management”, followed by “inspecting teachers’ coordination in administration, awards & punishment, conduct, attendance and higher education”; “looking into students’ achievement in learning”, “looking into teachers’ teaching archives”, “checking teachers’ self-evaluation files” and “review of teachers’ marking & correction on students’ homework”. In practice, only the multifaceted collection of evaluation will make possible detached and neutral evaluation. (3) In processing of evaluation over teachers, the junior high school teachers, after enforcement of the teacher performance evaluation, among those methods to remind teachers of shortcomings, “documented notices” and “interviews” are more popular. Those unpopular ones include notably “no notice, used for reference in the year-end conclusive evaluation only”, “keeping teachers informed through public announcement”. (4) In terms of evaluation timing, junior high school teachers are more inclined to formality evaluation over teachers in the hope to help teachers enhance the teaching methods and to boost expertise to grow. 4. In terms of the indices in teachers performance evaluation: In the evaluation indices in the mind of junior high school teachers, the best meeting school needs are “entire faculty”, “leading representatives of teachers in various fields” and “administrative staff at schools”. The indices are in such ratios of “performance of practical teaching” 20%; “discipline guidance” 20%; “performance in conduct” 20%; “performance in expertise growth” 20%, “performance in interpersonal relationships” 10%; “performance in administrative records” 10%. 5. Utilization of the results yielded in teachers performance evaluation: As to the methods to award outstanding teachers, the junior high school teachers responded with the view in such priority order: “encouragement of incentive, advance or annual award”, “conferment of citations or medals”, “chances for vacation days”, “chances for higher education”. Toward teachers of unsatisfactory performance, the preferred measures include “offering advice and rechecking within the specified time limit”; “compulsory higher training” and “no-raise”. 6. Viewpoints about the schoolteacher evaluation system being mapped out by the Ministry of Education: (1) In junior high schools, over 70% of the teachers uphold that teachers should receive evaluation. Over the idea of “taking schoolteacher evaluation instead of the current evaluation method”, 85.7% of school principals said yes, 69.3% of administrative staff & faculty said yes while 52.7% of general teachers backed the idea. Such results suggest that the current evaluation or rating systems leave much room to reassess. (2) In junior high schools, over 70% of the teachers back the idea that “teachers should be upgraded by one degree plus incentive at 90~95% of one month’s salary as long as they successfully pass evaluation”; only over 50% of them backed the idea of “taking 5%~10% of the payroll of the entire faculty of the school as an incentive to outstanding teachers” These findings suggest that junior high school teachers are still in discrepancies in terms of incentives to teachers. (3) In junior high schools, approximately 70% of the teachers back that “teachers should receive salaries and incentives only based on the results of evaluation over teachers but over 70% of them objected to the idea of restricting the quotas for advancement or incentives”. These factors found in the questionnaire survey suggest that junior high school teachers have discrepancies in terms of negative measures against teachers on the grounds of evaluation results. 7. Over the supporting measures related to teacher evaluation on good performances, teachers of different backgrounds showed significant discrepancies in the responses. 8. Over the teachers performance evaluation of junior high schools, over 70% of the teachers agreed and hoped that the evaluation would be put into enforcement. They further expect to see wholesome systems about the coordinating measures. It is, therefore, hoped that those veteran and senior educators would kindly offer advice and comments with continuing studies on these issues. Key words: Teachers performance evaluation; performance rating for teachers; school-based management; indicators of teachers performance evaluation; Career ladder program of teacher ; merit-pay for outstanding performance, junior high schools.

本研究主要目的為：一、了解學校本位決策的意義、目的、特色、原則與倡導理由，以及哲學、社會學與心裡學理論基礎。二、探索學校本位決策的歷史沿革與典範轉移。三、分析國內外學校本位決策的實施概況與困境，並探索推動學校本位決策的可行策略。四、找出可供檢視學校本位決策符合程度的因素，並探討此因素與校長領導方式、教師工作滿意度的關係。五、根據學校本位決策的相關文獻與國內學校本位決策情形的實證研究，提出可供參考的建議。 本研究以自編「學校本位決策工作環境知覺問卷」為工具，抽取臺灣地區160所公、私立國民小學973位教師為對象，調查其所任教學校符合學校本位決策的現況，以及校長領導方式、教師工滿意度的情形，並探究三者間的關係。本研究將學校本位決策分為「決策參與」、「決策自主」、「決策尊重」、「團體決策」與「家長參與」等五個向度，將校長領導方式分為「民主」與「威權」兩個向度，而將教師工作滿意度區分為「行政管理」、「工作本身」、「校長領導」與「同僚關係」等四個向度。 本研究主要研究發現如下： 一、國小校務決策方式符合學校本位決策的程度 1.學校本位決策情形大致符合。 2.決策自主程度最高，決策尊重程度最低。 3.參與班級事務的決策較多，參與學校事務的決策較少。 4.小型學校的學校本位決策程度高於中、大型學校。 5.女校長領導的學校，其學校本位決策程度高於男校長領導的學校。 6.院轄市的學校，其學校本位決策情形高於省縣轄市與鄉鎮離島的學校。 二、校長領導方式與學校本位決策的關係 1.校長領導方式愈民主，則學校本位決策愈易塑造。 2.校長領導方式愈威權，則學校本位決策愈難塑造。 三、學校本位決策與教師工作滿意度的關係 1.學校本位決策程度愈高，則教師的工作滿意度也愈高。 2.學校決策參與的程度愈高，則教師對行政管理與校長領導的滿意度也愈高。 3.學校決策自主的程度愈高，則教師對行政管理、工作本身、校長領導與同僚關係的滿意度也愈高。 4.學校愈尊重教師的決策，則教師對行政管理與校長領導的滿意度也愈高。 5.學校採用團體決策的程度愈高，則教師對行政管理、工作本身與同僚關係的滿意度也愈高。 6.家長參與學校決策的程度愈高，則教師對校長領導的滿意度也就愈低。 四、校長領導方式、學校本位決策與教師工作滿意度的整體關係 1.校長的民主領導取向會影響學校本位決策情形，而學校本位決策情形也會影響教師的工作滿意度。 2.民主領導較會影響決策參與、自主、尊重、團體決策與家長參與，而威權領導僅會影響決策參與和尊重。 3.決策自主較會影響教師對行政管理、工作本身、校長領導與同僚關係的滿意度，而團體決策影響教師對同僚關係的滿意度，家長參與會影響教師對校長領導的滿意度。 本研究並對學校、教育行政單位與未來研究方向提供以下幾點建議： 一、對學校的建議： 1.領導者應加強民主領導能力的培養，避免採用威權的領導方式；2.給予教師更多自主決策的空間，以提升教師的工作滿意度；3.加強團隊合作，以提高教師的工作滿意度；4.鼓勵家長適度參與，建立親師合作的伙伴關係；5.調整校長的角色扮演，以利學校本位決策的實施；6.授權教師或學生參與決策，減少行政管理上的衝突。 二、對教育行政單位的建議： 1.實施學校本位決策，以提升教師工作滿意度；2.發展小型學校，以利學校本位決策的推行；3.提高非都市地區的決策自主與家長參與，以均衡城鄉決策品質的差異；4.實施學校本位決策時，應以學生學習效果的提高為目標，而非爭奪權力；5.確立中央、地方與學校的權限與責任劃分；6.在開放參與的同時，應強化配套措施的設計。 三、對未來研究的建議： 1.在研究對象方面--擴大研究的群體；2.在研究方法方面--深化研究的脈絡；3.在研究工具方面--增加決策的向度；4.在研究變項方面--探討其他變項的關連。 / The purposes of the study were (1) to understand meanings, objectives, characteristics, principles, reasons of advocacy and theoretical perspectives of school-based decision making（SBDM）； (2) to inquiry into the historical development of SBDM；(3) to analyze its difficulties and strategies when implementing SBDM； (4) to address the relationships among SBDM, the principal's leadership, and teachers' job satisfaction; (5) to propose suggestions based on results. A questionnaire developed in the study was mailed to a total sample of 973 respondents in 160 elementary schools. The relationships among SBDM, principal's leadership style, and teachers' job satisfaction were inquired. From the statistical analysis of the results, the main findings of this study were drawn: 1.It accords with SBDM above average level in the elementary school. Teachers get the most autonomy and the least respect in the process of participation in school decision making. Teachers participate in work-level decisions more than organizational-level decisions. Small schools are more accordant with SBDM than middle schools and large schools. A schools led by a female principal is more accordant with SBDM than a school led by a male principal. Schools in metropolitans are more accordant with SBDM than schools in prefectures, cities, towns, and islands. 2.A principal is more democratic, the school led by him is more accordant with SBDM. Adversely, a principal is more authoritative, the school led by him is less accordant with SBDM. 3.It is more accordant with SBDM in the elementary school, teachers' job satisfaction is greater. Teachers participate in decision making more often, and they feel more satisfactory about school administrative management and principal's leadership. Teachers participate in decision making more autonomous, and they feel more satisfactory about school administrative management, work, principal's leadership, and colleague relationships. Teachers have the respect of the school to participate in decision making more often, and teachers feel more satisfactory about school administrative management and principal's leadership. Teachers make decision through teamwork more often, and they feel more satisfactory about school administrative management, work, and colleague relationships. Parents participate in decision making more often, but teachers feel less satisfactory about school administrative management, work, and colleague relationships. 4.Democratic leadership influences the success of SBDM, and the implementation of SBDM influences teachers' job satisfaction. Democratic leadership increases participative decision making, autonomous decision making, respectful decision making, group decision making, and parents participation. Authoritative leadership decreases participative decision making and respectful decision making. Autonomous decision making influences teachers' job satisfaction about school administrative management, work, principal leadership, and colleague relationship. Group decision making influences teachers' job satisfaction about colleague relationships. Parents participation influences teachers' job satisfaction about principal's leadership. Suggestions for the elementary schools, educational administrative institutions, and future study are provided. Firstly, six suggestions for the elementary schools are as follow： 1.Cultivate democratic leadership；2.Make teachers participate in decision making more autonomous；3.Encourage teamwork；4.Let parents participate in decision making moderately, so build parents-teacher partnership；5.Adjust the principal leadership to feminine leadership style. 6. Include teachers and students in the decision making processes of schooling. Secondly, six suggestions for educational administrative institutions are as follow: 1.Implement SBDM to increase teachers' job satisfaction；2.Diminish scale of a school to make SBDM succeed more easily；3.Let decision making more autonomous and parents participation more often in non-metropolitans；4.Focus the main goal of SBDM on increasing student learning；5.Identify authority and power of the central office, local areas, and schools；6.Implement SBDM along with other relative policies. Finally, four suggestions for future study are as follow: 1.Enlarge scopes of population；2.Adopt much more 0research methods；3.Increase dimensions of participation；4.Study more relative variables with SBDM.

隨著各縣市陸續成立地方教育發展基金附屬單位預算，使得國中小開始具有發展「學校本位財務管理」之契機。復因近來教育界也開始關切「學校創新經營」如何在國中小特色學校實施的議題。只是「學校本位財務管理」及「學校創新經營」都是一種經營管理的手段，因此本研究希望進一步探討其是否能達到提升「學校效能」之目的。 　　本研究採用文獻分析法、訪談法及問卷調查法進行研究。訪談法方面，發展出「地方教育發展基金附屬單位預算與國中小學校本位財務管理關係訪談大綱」作為研究工具，並採立意抽樣方式從臺北市、高雄市、新北市、桃園縣、基隆市等5個縣市抽取11位受訪者進行電話訪談。至問卷調查方面，則以「學校本位財務管理、學校創新經營與學校效能調查問卷」為研究工具，並以已成立地方教育發展基金附屬單位預算且獲教育部補助國中小特色學校經費之49個學校教職員作為研究對象，採簡單隨機抽樣方式進行問卷調查並剔除無效問卷，獲得有效樣本數802份。本研究除採用結構方程模式分析方法及LISREL8.72軟體分別驗證學校本位財務管理、學校創新經營及學校效能之內涵外，也進一步據以探討學校本位財務管理、學校創新經營及學校效能之間的關係。並且也透過平均數及SPSS13.0軟體來瞭解學校本位財務管理、學校創新經營及學校效能之現況。此外，更透過具潛在變項的路徑分析及Mplus 5.0軟體，來探討填答者的不同背景變項(包括性別、現任職務、教育程度、服務年資、服務地區、學校規模)是否分別對於學校本位財務管理、學校創新經營及學校效能具有預測效果。 本研究可獲得幾個主要研究結論如下： 一、「地方教育發展基金附屬單位預算」與國中小「學校本位財務管理」關係之訪談結果 　(一)簡言之，縣市政府成立地方教育發展基金附屬單位預算以後，其所轄國中小多能具備附屬單位預算之特性及優點，並有助於落實「學校本位財務管理」的理念。 　(二)地方教育發展基金附屬單位預算在相關制度規劃或授權方面的待改善之處 　　1.各縣市政府基於財政考量，仍對其地方教育發展基金附屬單位預算自訂額外的限制，有待逐步協調放寬之可行性。 　　2.非直轄市之地方政府認為宜成立專業、專責的會計單位，以處理地方教育發展基金附屬單位預算相關事務。 　　3.地方教育發展基金附屬單位預算之預算執行規定及作業方式經常變動，且業務相關人員異動頻繁，造成許多預算執行困擾。 　　4.「地方教育發展基金會計資訊系統」之開發過程並未充分訪談會計人員需求，且系統不夠穩定而功能不足，故仍有待改善。 　(三)多數(6位)受訪者較喜歡「地方教育發展基金附屬單位預算」的運作型態，另有3位認為還好(或各有利弊)，2位則相對傾向於較不喜歡。 二、學校本位財務管理、學校創新經營及學校效能之實施現況方面 　(一)成立地方教育發展基金附屬單位預算以後，國中小「學校本位財務管理」之實施現況尚屬略高程度(M=3.88)。 　(二)成立地方教育發展基金附屬單位預算之國中小特色學校，其「學校創新經營」實施程度很高(M=4.06)，且具有很高的學校效能(M=4.09)。 三、學校本位財務管理、學校創新經營及學校效能之關係方面 　(一)「學校本位財務管理」對於「學校創新經營」具有高度正向的直接效果(γ1=.78)，此顯示學校本位財務管理之實施程度越高，越有助於提高學校創新經營之實施情形。 　(二)「學校創新經營」對「學校效能」具有高度正向的直接效果(β1=.92)，此顯示學校創新經營之實施程度越高，越有助於提高學校效能。 　(三)雖然「學校本位財務管理」並不能對「學校效能」產生顯著的直接效果，但「學校本位財務管理」卻可透過「學校創新經營」來對「學校效能」產生間接效果(其效果量為.72)。亦即「學校本位財務管理」實施程度越高，越能透過促進「學校創新經營」實施程度之提高，進而間接提升「學校效能」。 四、背景變項對學校本位財務管理、學校創新經營及學校效能之效果方面 　(一)對於學校本位財務管理具有顯著效果之背景變項，計有性別(男>女)、現任職務(行政人員>教師)、服務地區(直轄市>一般縣市)、學校規模(12班以下>25班至48班)等4個變項。 　(二)對於學校創新經營具有顯著效果之背景變項，計有性別(男>女)、現任職務(行政人員>教師)、學校規模(12班以下>49班以上；12班以下>25班至48班)等3個變項。 　(三)對於學校效能具有顯著效果之背景變項，計有性別(男>女)、現任職務(行政人員>教師)、學校規模(12班以下>49班以上；12班以下>25班至48班)等3個變項。 　　最後，本研究並依據上述研究成果，提出各項具體建議。 / With the establishment of the affiliated units’ budget of local education development fund by many municipalities and counties, there are more and more opportunities to develop the “school-based financial management” (SBFM). And there were more and more researches stress the way to implement the school innovative management in specialist schools in the academic circles. However, the “school-based financial management” and “school innovative management” are both parts of the management methods. Therefore, the present study wanted to explore whether these two management methods can achieve the purpose of enhancing “school effectiveness.” 　　The present study adopted three approaches, including “literature review,” “interview,” and “questionnaire survey.” In terms of the interview, the present study designed “the outline of the interview on the relationship between affiliated units’ budget of the local education development fund and school-based financial management in junior high schools and elementary schools” as an instrument. The present study chose 11 participants from the county government and schools in the Taipei city, Kaohsiung city, New Taipei city, Taoyuan County, and Keelung city by purpose sampling. Eventually, the present study had interviewed those participants by telephone. In the aspect of questionnaire survey, the study designed the “questionnaire of the school-based financial management, school innovative management and school effectiveness” as the instruments. Teachers and staff from 49 specialist schools were the participants, and they were from schools that implemented the affiliated units’ budget of local education development fund. The present study distributed questionnaires by simple random sampling, and got 802 valid samples after gathering and deleting some invalid questionnaires. The study not only took structural equation modeling and the software of LISREL8.72 to confirm the contents of the school-based financial management, school innovative management, and school effectiveness respectively, but also confirmed the relationships of the school-based financial management, school innovative management, and school effectiveness. Moreover, the present study adopted means and the software of SPSS13.0 to understand the current situations of the school-based financial management, school innovative management, and school effectiveness. Furthermore, the present study adopted the path analysis with latent variables and the software of Mplus5.0 so as to understand whether the context variables of the subjects would have predictive effects on the school-based financial management, school innovative management, or school effectiveness. Those context variables included the sex, position, education level, seniority, district, and school size of the participants. 　　There were some major conclusions made as follows: 1.The results of the interview on the relationship between “affiliated units’ budget of the local education development fund” and “school-based financial management in junior high schools and elementary schools” 　(1) In brief, junior high schools and elementary schools had most of the properties and advantages of the affiliated units’ budget after the municipality and county governments establishing the affiliated units’ budget of the local education development fund, and it’s helpful for the schools to implement the “school-based financial management.” 　(2) The deficiencies of the affiliated units’ budget of local education development fund: A. There are still some additional restrictions of the affiliated units’ budget of local education development fund made by the municipal and county governments, which should be loosened. B. Other county governments except for municipal governments suggest that they need to set up a professional special agency to conduct those affairs of the affiliated units’ budget of local education development fund. C. The regulations and operations of the affiliated units’ budget of local education development fund always change, and the staff redeploy too often, so that there are some problems in the process of practices. D. The interviews of the accountants’ needs are insufficient during the development process of “the accounting system of local education development fund”. Furthermore, the system is unstable and its functions are insufficient, so there is still room for improvement. 　(3) As for the preference degree of the affiliated units’ budget of local education development fund, most of the participants (6 participants) felt “like”, 3 participants felt “fair”, and 2 participants felt relatively “unlike.” 2.The current situation of the school-based financial management, school innovative management, and school effectiveness (1) The current situation of the school-based financial management belonged to the extent of slightly high (M=3.88) after establishing the affiliated units’ budget of the local education development fund. (2) The specialist schools’ practice extent of the “school innovative management” was very high (M=4.06), and their “school effectiveness” was also very high (M=4.09) after establishing the affiliated units’ budget of the local education development fund. 3.The relationships between school-based financial management, school innovative management, and school effectiveness (1) “School-based financial management” has far-reaching and positive direct effects(γ1=.78) on “school innovative management”. That is, the higher the implement degree of “School-based financial management” is, the higher practice degree of “school innovative management” will be. (2) “School innovative management” has far-reaching and positive direct effects(β1=.92) on “school effectiveness”. That is, the higher the practice degree of “school innovative management” is, the better the “school effectiveness” will be. (3) Although the “School-based financial management” has no significant effect on “school effectiveness”, “School-based financial management” has an indirect effect on “school effectiveness” through the “school innovative management” (the indirect effect size is .72). In other words, when the practice degree of “School-based financial management” is higher, the “school effectiveness” will be enhanced indirectly through the “school innovative management” 4.The effects of the context variables on the school-based financial management, school innovative management, and school effectiveness (1) 4 context variables have significant effects on the school-based financial management. These variables involve sex, position, district, and school size. (2) 3 context variables have significant effects on the school innovative management. These variables include sex, position, and school size. (3) 3 context variables have significant effects on the school effectiveness. These variables are sex, position, and school size. Finally, according to the results of the present study, there were some suggestions be proposed.