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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
11

產業特色對企業績效影響之分析- 台灣大型企業之實證研究

王秉鈞, Wang, Bing-Jun Unknown Date (has links)
企業之生存、成長及績效,環境之影響至巨,若企業本身處於一個發展潛力甚高的產 業,則環境之優渥保證了企業的未來遠景,當然管理能力亦為一重要決定因素。 本研究的目的即是在探討企業環境對於企業本身之生存、成長及績效之影響關係。以 美國Edward H.Mason與J.S.Bain等人所發展的產業組織學(Industrial Organizatio n )為架構,以多元迴歸分析(Multiple Regression Analgsis)為方法,研究我國 目前大型企業之環境與其績效間之關係,布冀從其中獲致企業良好投資環境之指引。 樣本包含了自民國67年至70年連續四年進入中華徵信所出版「全國最大民營企業 」排行之三百二十餘家民營製造業者,選出與績效與產業特色有關變數指標共十四個 ,如利潤率、成刁率、市場集中度、市場佔有率等。資源來源為:(一)中華徵信所 「全國最大民營企業」68─71年版。(二)經濟部統計處「中華民國工商業調查 報告」11─14輯。(三)財政部統計處「中華民國進出貿易統計月報」民國72 年三月版。
12

借鑒美國經驗,結合中國實際,試論中國特色式管制下互聯網金融發展趨勢 / According to American Experiences, Combined with China's Actual Situation, to Forecast the Development Tendency of Fintech under China's Characteristic Governance

范怡 Unknown Date (has links)
近年來,在技術的信息化和移動終端智能化的支持下,全球互聯網金融高速發展。在中國,互聯網金融更是呈現『井噴式』發展,高速發展的同時問題企業頻現,存在巨大風險隱患。中國互聯網金融未來發展趨勢引起國內熱議。 在此背景下,本研究根據彙整許多國內外學者的相關研究,首先探討『互聯網金融特性』、『美國互聯網金融發展經驗』、『中國特色管制下產業發展規律』,在對自由成熟市場的美國互聯網金融發展趨勢和中國特色管制下互聯網金融發展趨勢進行探討的基礎上,結合中國實際環境影響因素,並深入分析環境因素的相互關係、未來發展狀況,最後,分析中國互聯網金融未來發展階段階段特徵以及互聯網金融的發展趨勢。
13

電子健康服務設計之適配度 / Examining the fit between e-Health service features and patient segments

蔡亞霖, Tsai, Ya Lin Unknown Date (has links)
由於社會人口結構逐漸老化,電子健康照護服務的需求日漸增長,在今日成為健康照護服務中成長最迅速的領域,因此,服務設計就在健康照護產業中成為一個關鍵的議題。設計一個成功且完善的服務系統,首先要先了解病患的特性及需求,我們引用調節變項模型的概念,提出一套電子化健康照護服務設計架構,研究病患的服務偏好以及服務特色之間的配適性關係。本研究採個案研究法,透過台大醫院遠距醫療照護服務計畫中收集資料,我們研究結果發現在病患服務偏好以及服務特色當中存在著高度的配適性關係,如同我們的假設,在這之間的配適度將是一個影響服務效能的關鍵因素之一,本篇論文的貢獻在於為電子健康照護服務產業上提供一個良好的服務系統架構,並且提出一個驗證後的模型以了解關鍵的相關服務特色。 / The demand of e-Health care has been dramatically increasing and is quickly becoming one of the fastest growing areas of health-care today, due to today’s rapidly aging society; service design has therefore become a critical issue in the e-Health industry. To design a successful e-Health system, one must consider the different characteristics and preferences of each patient and design a system from a practical point of view. According to the concept of fit through moderation, this research aims to propose an e-Health design framework that examines the correlational fit between e-Health features and patient preference for achieving the best performance. We conducted a survey, where data was collected from the e-Health care program at the National Taiwan University Hospital (NTUH). From these sources, we found that there is an existing fit between e-Health service features and the preferences of different patient segments. Our findings also coincide with our pervious hypotheses that the fit between service features and patient preference contribute the service performance. The contribution of study is to provide a better understanding of critical service features through a validated framework in order to develop a better service system design for the provision of e-Health service.
14

論中共之反「和平演變」 / On Chinese Communists' Anti-Peaceful Evolution

王翼龍, Wang, Yi Lung Unknown Date (has links)
自一九八九年起,民主化浪潮陸續於世界各地發生,且愈演愈烈,但中共卻無視這股時代巨流,執意走出「有中國特色的社會主義」,將對之民主轉變的期望視為是「和平演變」的陰謀,並強調中共國情迥異,展開前所未見的大規模反「和平演變」運動,極力避免步上前蘇聯、東歐國家被演變的後塵。   本文欲探討的主題即,什麼因素使中共能免民主潮流衝擊於一時?中共如何詮釋「和平演變」戰略的內涵?中共面對「和平演變」時,所採取的反制策略為何?中共因應「和平演變」的措施能否在目前全球生態丕變的環境下持續奏效?   本論文共分為六章,各章內容概要如下:   第一章緒論,說明本文之研究動機及目的、研究方法及架構、研究範圍及限制。   第二章則於檢視中共反「和平演變」之內涵前,先探討中共對「和平演變」的看法,包括「和平演變」的產生背景、定義及施行目標、發展過程及施行手段。   第三、四、五三章分別論述中共三個反變時期,分別為毛澤東時期、鄧小平前後時期等,並以反變的背景、措施及成效等三個要素作為此三章的論述架構。   第三章說明中共反變運動最初形成的內外背景,反變的種種措施,以及毛澤東錯估當時各種情勢與反變結合後所造成的不良後果。   第四章則突出鄧小平掌權後,中共反變大環境有所變動,使得此時的反變必須在改革開放之下進行。   第五章敘述中共鎮壓民運的戲劇性發展,使反變與「和平演變」之互動進入另一個新的階段,並闡述中共反變運動時馳時張之緣故。   第六章首先對毛澤東與鄧小平的反變內容及成效作一初步的比較,次則指出中共反變目前所處的兩難境地,最後則展望許家屯及海內外學人所提出的「和平演進」論及「新權威主義」設計,在可見未來是否能為中共當局採納,而採用後的結果又為何?本文並以此章作為整篇論文之結論。
15

閩東Ke Tah畬族村民族小學的教育民族誌觀察

宋狄海 Unknown Date (has links)
中國大陸東南地區的畬族一向較不為台灣學者所重視,有關畬族教育的研究幾乎沒有。本文希望藉由到閩東畬族聚落民族小學進行的一個教育民族誌的觀察,了解到畬族在國家教育體制的運作下他們如何進行教育活動;同時位於畬村小學的所有人、事、物盡可能在以中國大陸民族教育的關注點上,從學校發展的脈絡、地方教育行政體系的運作到教師的結構、學生特質、學生的課程規劃與學習以及學校與畬村之間的關係等面相進行民族誌觀察。小學是畬族學子學校基礎教育的第一階段,觀察中呈現了小學校長如何運用現有有限的資源,掌握某些發展的「機遇」,試圖推動「特色教育」方案,規劃諸如提升教學品質、畬族文化教育、與村中畬族家長合作教唱「對歌」教學以及校舍改建等規劃,企圖在中國大陸教育一片提倡特色教育的浪潮中突破因地方財政困難而執行裁併校政策下可能遭到併校的危機脫穎而出,成為具有畬族特色教學的寄宿制民族小學。另一方面,畬族的新一代在社會型態急驟變化的歷程中,習得知識與觀念的途徑與過去已有不同。雖然官方大力推動素質教育的改革,小學校長也雄心勃勃,連年在教學成效、校舍建設以及大型兒童節慶表演上取得良好成績,但因為客觀條件的限制,諸如教育經費不足、教師的心態問題以及農村經濟的困難以及師生關係等因素,畬族孩子的學習表現普遍不如城鎮,免試升初中後,學費的因素又較小學更嚴峻,輟學情況嚴重,形成畬族教育的一個隱憂。此外,村中畬族受過中等教育的青年除了在小學教書的藍福太以外,謀生困難也造成一些家長有「讀書無用論」的觀念,對於畬村教育,也有其負面的影響。最後本文回過頭來試圖檢討近年中國大陸的少數民族教育政策的內容,重新體會田野環境中所面對的抽象遙遠但又是無孔不入的中國大陸國家教育政策是如何被地方實踐。田野所觀察到的仍然在變化之中,畬村小學的校長企圖、學生的表現、村民家長面對困境的努力,值得持續觀察,看看他山之石有什麼值得借鏡的地方。
16

冷戰後中國大陸國際政治格局理論建構之研究 / The Research of Mainland China's Constructive Theory in Configuration of World Power after the Cold War

游永中 Unknown Date (has links)
當前主權國家仍是人民利益的最高集中表現,亦是人類歷史發展形成現代文明的主要標誌,這事實命題預告著主權國家的功能與地位,在國內與國際之間的中介重要性。概括地說,研究西方國家的理論與方法,構成了認知現代文明標準的途逕和框架,對於邁向現代化國家的參照體,實有具體的模仿對應。環顧國際社會,對於西方國家所建立的現代文明,具有潛在挑戰性或威脅性的最大變數應屬中共,即強調有「中國特色」的因素,在於中共與國際接軌的同時,亦是「麻煩製造者」的產生,特別是在冷戰後的中共所代表的意義與影響。   從兩極格局瓦解所開啟冷戰後的新歷史時期,中共益顯自信對於「時代問題」的預判。換言之,強調「經濟因素」在國際層面上,是主導國際政治格局未來發展的關鍵力量,憑藉著槓桿原理將國家由邊陲位置轉向至核心地位,在制高點透過規範機制予以設計出有利於中共的國際政治、經濟新秩序。而在國內層面上,「經濟因素」亦是共產主義理論再創新的活力源泉,專注於中共治理的主權國家內部範疇,並保證共產黨執政的最大績效與人民的滿意度。構成了當前中共以共產主義中國化的本質,卻採取西方國家的市場經濟制度,即在綜合國力逐漸提升之際,西方國家深信地認知「中共崛起」的相對意義,卻是「中國威脅論」的序幕開始。   本文運用「認知途逕」去分析中共的世界觀,據以觀察其對國際形勢的變遷,是由於中共內因作用的影響,來理解中共的對外思維,實係有別於西方國家的世界觀,此部分亦說明了雙方結構性矛盾之所在。特別是在冷戰後的中共,在國際政治格局轉換的期間,表現出對於國際機制積極參與者和建構者的旺盛企圖,譬如以國際政治權力和利益的水平分權化為原則的多極化格局推動,認知是中共朝向大國之林的外交奮鬥目標。又例如2001年中共成為「世界貿易組織」第143個會員國,代表著中共經濟地位的戰略轉變。這是在中共與西方國家互動行為的歷史經驗積累,所得到「實力政治」的總結,使得中共在冷戰後的整體表現更傾向是現實主義的維護者。 / The thesis contends that an understanding of the effective and significant intermediate role of sovereignty both in the national and international relations. Sovereignty is not only the most advanced development of collectivity, but also the reform process of the modern civilization. The importance of this research is brought into focus by recent changes in broader economic and social reform programmes, political decentralization and reforms in China. By 1978 China was ready for major shifts in political and economic policy. Hong Kong had become essential as a vital source of foreign exchange for the Chinese economy. In addition, the return of Hong Kong by Britain in 1997 and of Macau by Portugal in 1999 formally heralded the end of European extra-territoriality in China.   After the Cold War, China seems to be potentially regarded as a ‘trouble maker’ in western societies. Unlike Russia, with the emergency of Chinese historical assessment, strategic analysis, contingency planning and policy reformulation, China has adopted a gradualist part-privatization policy based on ‘the characteristics of Chinese nationalism’, slowly opening its economy to the global economy while resisting democratic political reform. The thesis examines whether the reform and pace of reform is shaped by the desire to avoid political and social unrest which could, potentially, threaten the harmony of the Chinese central apparatus.   In addition, China has succeeded in combining stability with political-economic change on the mainland. The thesis views the fact that China has drawn the increasing attention from international perspectives in the western world. With its confidence, Chinese government has predicted the epoch belonging to China in terms of the powerful economic growth at the turn of the century. Although the successful EU integration and such international factors as the strategic perceptions of the USA may partially determine the future of the configuration of world power, China has taken a special position on the establishment of diplomatic relations from marginal position up to the vital status. Moreover, by concentrating on the internal affairs within China, Chinese government could remain the authority and legitimacy of the communism party. Chinese communism party has adopted the western marketization (free marketing system), which is now implicit in the development of successful ‘China Rising’; meanwhile, it has the potential to be propelled by the powerful trends of globalization and policy reformulation transferred into the stage of ‘China Threatening’ in international relations.   In this study, the perceptive approach is the main research methodology in analyzing Chinese global perspective on the diplomatic development as well as the political economy and international diplomatic relations of transition in China. Clearly, this study includes an examination of the influence of the powerful economic growth on the reproduction of the communism party in China. With ‘backdoor privatization’ through opening up the economy and the encouragement of foreign direct investment and non-state owned enterprises in the form of township-and village-owned enterprises, the Chinese economy has undergone dramatic transformation during the past two decades. However, control remains firmly in the hands of the Chinese communist party.   The thesis concludes that, to broaden the horizon in the western community, after the Cold War, China has been active and proactive on the establishment of diplomatic relations with western countries, and China has a tendency to commit itself to the guardian of realism. For example, China became a party of the 143rd member in World Trade Organization (WTO) in 2001, which formally marked the milestone of the Chinese economic power in the world. These consistent changes have indicated that China embarked on its open policy and the western community evolved into the major economic and political force in the world.
17

中國對非洲的經濟外交研究─中非合作論壇之角色與功能分析 / A study of China’s economic diplomacy in Africa─ An analysis of the role and function of the Forum on China – Africa Cooperation—FOCAC

江碧鋒 Unknown Date (has links)
21世紀是中國的世紀。自1978年改革開放以來,以漸進式的經濟改革政策成功發展出「具有中國特色的市場經濟」型態,使得經濟成長迅速。在2010年時,中國已經領先日本躍升為僅次於美國的世界第二大經濟體,累積雄厚經濟實力的中國,綜合國力迅速從亞洲崛起。隨著經濟力量、綜合國力的提升,中國在國際的地位也水漲船高,影響力日益升高,因此,中國在對各國的經濟外交運作上更具有著力度。 中國對非洲的經濟外交已經長達半個多世紀,從改革開放前的經濟無償援助關係,到改革開放後的雙方合資合作關係,再發展到現階段互利的「新型戰略夥伴」關係,中國以本身的經濟發展進程對非洲展開階段不同的經濟外交內容。 進入21世紀,崛起的中國需要更多的原物料、能源來維持經濟成長,而天然資源豐富、石油天然氣能源相繼被發掘的非洲,正是中國所需,加深中非經濟關係為中國本世紀要務之一,「中非合作論壇〈Forum on China – Africa Cooperation—FOCAC〉」基於這種背景下應運而生,透過論壇對話平台,中非關係在政治、能源和經貿關係上快速發展。同時,中國也認真落實歷屆論壇中對非洲所宣布的各项援助措施,因此,中國在非洲的影響大幅增強,中非關係更趨緊密。 另一方面,由於全球能源稀缺,西方大國也急於涉足非洲,密切的中非關係引來「中國威脅論」及「新殖民主義」的負面評論。“新非洲爭奪戰”在遙遠的非洲悄然掀起,也間接對全球國際關係產生了影響。 / The 21st century is the century of the Chinese. Since the reform in 1978, the progressive economic reform policy has successfully facilitated the development of the “Market economy with Chinese characteristics” model, thereby allowing the economy to achieve rapid growth. In 2010, China became the world’s second largest economy, ahead of Japan and second only to the United States. Having accumulated solid economic strength, China has increased its national strength and has soared in Asia. With this new economic power, combined with the increase in national strength, China’s international influence soared and its influence continues to increase. Therefore, China’s economic diplomacy in different countries has become more intense. China’s economic diplomacy in Africa has been progressed for over half a century. From the Aid for Debt Relief before the reform and opening-up, the joint venture partnership after the reform and opening-up, to the current mutually-benefiting development of the “new strategic partnership” relationship, China has launched economic diplomacy, the content of which has been carried out in different stages in connection with China’s own economic development process. In the 21st century, China has been the rise and is in need of more raw materials and energy to sustain its economic growth while Africa with abundant natural resources and natural gas energy being discovered is exactly what China is after. One of China’s priorities in this century is to deepen its economic relations with Africa. This background has led to the establishment of a platform for open talks: Forum on China-Africa Cooperation-FOCAC has undergone political, energy, and economic and trade relations with rapid development. Meanwhile, China has earnestly implemented the various assistance measures for Africa in the previous FOCAC sessions. Thus, China’s influence has intensified and China-Africa relations have become closer. On the other hand, due to the global energy scarcity, countries in power in the west have anxiously set food in Africa. The close relationship between China and Africa has led to negative comments such as the “China Threat Theory” and “New-colonialism. The “new scramble for Africa” has been quietly set off in Africa with an indirect impact on international relations.
18

學校本位財務管理、學校創新經營與學校效能關係之研究:以國中小特色學校為例 / The relationships among school-based financial management, innovative school management and school effectiveness: A study on the specialist schools of junior high schools and elementary schools

莊清寶, Chuang, Ching Pao Unknown Date (has links)
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.

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