摘 要 本研究旨在探討臺北縣市公私立高中職學校行銷策略實施現況。為達研究目的，首先係從臺北縣市公私立高中職學校的發展概況切入，探究臺北縣市區域、人口發展與高中職發展之因果關係，進而了解目前高中職學校在少子化及教育市場自由化的趨勢及衝擊下，所引發之經營困境，並利用問卷調查方法，以百分比、次數分配、平均數、標準差、t考驗與單因子變異數等方式進行統計分析，探討學校最佳行銷方式、最優先之行銷對象、學校行銷的主要功能、與不同學校背景變項實際運作行銷策略之狀況及差異情形，以期提供學校訂定最適宜且有利學校永續經營的行銷策略之參考。 本研究依研究目的所獲得之主要研究結論有以下幾點： 壹、臺北縣市公私立高中職學校在推展學校行銷方式上，認為以「設置學校行銷組或公關組--由副校長或校長秘書兼任組長」、「成立跨處室的行銷小組--由校長指派處室主任兼任組長」與「校長親自負責」之方式最佳。 貳、現行臺北縣市公私立高中職學校行銷策略，各項策略之通用性皆極高，尤以「產品策略」與「價格策略」最受重視，而對於「通路策略」、「人員策略」及「推廣策略」則展現較低排序。 參、臺北縣市私立高中職學校在學校行銷的認知、推行與執行困境的感受程度較公立高中職校為強，且高職的危機感較高中更為明顯，顯見現行私立高中職學校的辦學壓力，亟待重視。 關鍵字：臺北縣市公私立高中職、學校行銷策略 / Abstract With the intent to research the status quo of the marketing strategy for the public and private senior high and vocational senior high schools in Taipei City and Taipei County, this study is initiated into a profile of the development of the senior highs in Taipei, which explores the effect of the development of regions and populations on that of senior highs, moreover, probing into the managing difficulties resulted from decreased births and the liberalized educational market. By using poll-taking method, which employs the statistical analysis of percentage, frequency distribution, average, standard deviation, t-test and single-factor-coefficient of variation。 This survey quests for senior high schools’ optimal marketing strategies, the first-priority marketing target, major effect of school marketing, varied practical adaptation in marketing based on different factors of school background, hence, a reasonable guideline emerges for schools to constitute their most adapted marketing strategies that facilitate their sustainable management. The principal conclusions extracted from this research are as follows: 1. As far as school marketing is concerned, the following are currently being widely regarded as best approaches among the senior high schools in Taipei City and Taipei County: A. Setting up a school marketing section or PR section with a section chief concurrently assumed by vice-principal or secretary of the principal. B. Instituting a trans-departmental marketing section with a concurrent chief directly assigned by the principal from one of the section chiefs of the faculty. C. Being under the charge of the principal’s own fair hand. 2. Among the senior high schools in Taipei, the prevailing marketing strategies are highly universal, among which the “product strategy” and “pricing strategy” are especially emphasized, while “marketing channels,” “sales force strategy” and “promotion strategy” are ranked in lower priority. 3. In both Taipei City and Taipei County, with regard to the cognition, promotion and execution of school marketing, private senior high schools perceive more difficulty than public ones, hence, vocational schools appreciate stronger sense of crisis, revealing the crucial pressure on the survival of the private vocational senior highs. Key Words: The public and private senior high schools and vocational high schools in Taipei City and Taipei County, School Marketing Strategy

近年來，私立學校（以下簡稱私校）不斷爆發財務問題，不僅影響教育目標之達成，亦引起社會大眾對私校的不信任。教育部認為，治本之道，在強化私校的內部控制，於是，修正私立學校法，並強制私校設置監察人（見民國九十年九月公布的修正草案），惟其後教育部的立場已由強制設置改為鼓勵設置。草案公布後，私校董事的反對聲浪不斷，但其他人則可能有不同的看法。本研究探討對監察人制度是否可降低私校發生財務問題的看法，以及不同人對上述問題的看法是否不同。 　　財務透明，是組織避免發生財務問題的一個方法，因此，本研究藉監察人制度是否影響私校財務透明的程度，而回答上述第一個問題。不同特色的監察人制度，功能亦不同，本研究從三個層面探討監察人制度的特色，包括：監察人的獨立性、其專業能力與監察人的規模；財務透明程度則著眼於資訊的可接近性，並從資訊揭露的管道、頻率及資訊的種類三個層面來衡量財務資訊的可接近性。 　　本研究根據監察人制度與私立學校財務資訊可接近性的關係，發展三個假說，探討私立學校監察人制度之建立，是否與財務資訊揭露的管道能公平對待每一位欲取得資訊之人有關、是否與財務資訊揭露之頻率有關，以及是否與所揭露財務資訊之種類有關。為瞭解不同人對監察人制度與私校財務透明程度間之關係的看法是否不同，本研究又探討與私校有關的人士是否因身份之不同而對上述關係有不同的看法。本研究係以問卷蒐集資料，在設計問卷前，本研究訪談北部某私立技術學院之校長，辨認與監察人制度各層面有關的十個問題。本研究共發出問卷811份，回收份數130份，有效問卷109份。 　　根據實證分析，本研究所獲致的結論，為：一、當監察人的獨立性及專業性程度較高，且規模較大時，私校財務透明的程度即較高；而監察人制度對揭露資訊的種類，影響不大，僅監察人之專業，性與「租賃或買賣校地」資訊之揭露有關。二、對上述關係的看法，董事長與校務行政人員及老師未有顯著不同，但校務行政中的校長及會計主任，則顯著不同。三、對監察人的獨立性，受試者的信心較不足，但對其專業能力，則未顯現信心或缺，由於對後者的重視程度較高，整體而言，對監察人制度仍持較正面的看法。綜上所述，設立監察人制度與私校財務透明程度的增加間呈正相關，應可成立。因此，私立學校應以更開放的心胸，去看待監察人制度，雖然它並不是解決私校問題的唯一方法，但它不失為一個值得嘗試的方法。 / Financial irregularities of privately-fimded schools emerged one by one recently.These occurrences not only impact adversely on the achievement of educational goals but also lead to doubt on the worthiness of their existence. One way to solve such problem is to strengthen the effectiveness of internal controls. The Ministry of Education tries to amend the Private School Law and mandates the privately-funded schools to install an audit committee on the top of their board of directors in the bill in September, 2001. The attitude regarding the audit committee of the Ministry, however, has switched, from mandating to optional but encouraging. 　　Since the deliberation is first publicized, the board of directors who are under the supervision of several privately-funded schools oppose strongly, but others keeping silence may hold the opposite views. Therefore, this study investigates the general perceptions whether the installment of audit committee reduces the occurrences of financial irregularities and whether different people hold different views on the said question. Financial transparency is one way to avoid the financial difficulties. This study investigates if the new system affects the degree of financial transparency in privately-funded schools in responding the general perception question. Because function of audit committees is dependent on the members’independence and competence and size of the committee, this study investigates whether these features affect the degree of financial transparency. The financial transparency discussed focuses on the accessibility of financial information, and the measurement of accessibility, which are dependent in turn on the channel, the frequency, and the types of information disclosed. 　　This study develops three hypotheses based on the accessibility of financial information in privately-funded schools, and investigates whether the installment of such a system is correlated with the free access to, the frequency of the access of financial information, and types of information disclosed. Besides, this study also investigates whether people in different position (principals, accounting managers, chairman of the board, student's parents, teachers, administrators of the Ministry of Education or external auditors) hold different views on the above relation. 　　This study uses questionnaires to collect perceptions of different people. This study identifies ten questions for various aspects of audit committee in privately-funded schools before the questionnaire is finalized by interviewing a principal responses one privately-funded college. This study sends 811 questionnaires and receives 130; 109 are usable and analyses are based on these responses. 　　The conclusions of this study are: 　　1. The more independent and more professional of the committee member and the larger of a committee is, the higher financial transparency a privately-funded school can achieve, but the committee influences little on types information disclosed, only the information of "leasing and trading land" impaction the committee member's competence. 　　2. The views of the chairman of the board regarding the relation between the installment of audit committee and the degree of financial transparency are not different significantly with those of the administrative personnel and teachers in privately-funded schools, but principals and accounting managers held views different significantly. 　　3. The subjects lack confidence in audit committee member's independence, but trust their competence. Because they weigh the competence heavier than the independence, they think positively on the system as a whole.

University of Macau / Faculty of Education

University of Macau / Faculty of Education

本研究旨在建構並驗證私立高中職學校校長分布式領導、學校組織健康與學校效能之模式，並比較不同教師背景變項及學校背景變項的差異，依據研究所得結論，分別對教育主管行政機關、私立高中職董事會、私立高中職學校及後續研究者提出建議，以做為推展校長分布式領導，促進學校組織健康，及提升學校效能之參考。 本研究使用問卷調查法，以單因子變異數分析、皮爾森積差相關、多元迴歸、結構方程模式等統計方法，探討私立高中職學校校長分布式領導、學校組織健康與學校效能之關係及模式驗證。經由文獻的蒐集與探討，提出本研究的研究架構和路徑關係模式圖。研究對象為北北基私立高中職學校600位教師；研究工具為研究者自編之私立高中職學校校長分布式領導、學校組織健康與學校效能關係之調查問卷。 透過統計分析與討論，本研究獲得以下結論： 一、私立高中職學校教師覺知校長分布式領導、學校組織健康與學校效能之現況屬中高程度。 二、私立高中職學校部分教師在人員背景變項與學校背景變項對校長分布式領導、學校組織健康與學校效能的覺知具有顯著差異。 三、私立高中職學校校長分布式領導、學校組織健康與學校效能三者間具有正向關聯性。 四、私立高中職學校校長分布式領導、學校組織健康對學校效能均具有正向預測力。 五、本研究所建構之私立高中職學校校長分布式領導、學校組織健康與學校效能之結構方程模式具有良好適配度。 / The study aims to construct and examine the model of principals’ distributed leadership, school health, and effectiveness in private senior and vocational high schools, and compare differences in variances of teachers’ background and schools’ background. The outcomes and suggestions provide substantial references for educational authorities and administrations, the board of directors in private senior and vocational high schools, private senior and vocational high schools, and future researchers to promote principals’ distributed leadership, school health, and school effectiveness. This study adopted questionnaire survey and statistical methods such as one-way ANOVA, Pearson Product-Moment Correlations Coefficient, Multiple Regression Analysis, and Structural Equation Modeling (SEM) to explore the association and model of principals’ distributed leadership, school health, and school effectiveness in private senior and vocational high schools. The framework of research and the path analysis module diagram were constructed on the basis of literature reviews. The subjects of the study included 600 teachers teaching in private senior and vocational high schools in Taipei, New Taipei, and Keelung. The research tool of survey questionnaire was created by the researcher, containing constructs of distributed leadership, school health, and school effectiveness. Based on data analysis and discussions, the conclusions are as follows: 1. Participating teachers perceived that the principals’ distributed leadership, school health, and school effectiveness presented a middle to high level. 2. For some participating teachers, there are significant differences between the two variables of teachers’ background and schools’ background on the perceived principals’ distributed leadership, school health, and school effectiveness. 3. There is a positive correlation between the variables of principals’ distributed leadership, school health, and school effectiveness. 4. Both principals’ distributed leadership and school health show a positive prediction power to school effectiveness. 5. The SEM constructed for the principals’ distributed leadership, school health, and school effectiveness showed a goodness of fit.

隨著國際市場自由化、資訊科技的發展，資本流動增加外，勞動力之流動亦上升，伴隨而來的是就業市場之活絡，因而促成人力仲介業之發展。我國於一九八九年開放引進外籍勞工後，國內從事外勞仲介之私立仲介業，呈現大幅增加之趨勢，我國於一九九二年通過就業服務法，其中多數規定在於處理外勞及外勞仲介業之問題，然就業服務法之立法原意，除對外勞就業市場作規定之外，促進「國內就業」更為其核心，值得作進一步探討。 本文研究對象為國內私立就業服務機構，私立就業服務機構依經營狀態來分，可區分為跨國仲介及國內人才仲介，本文係對國內人才仲介業做研究，探討其功能及角色。第一章到第三章大抵為理論及相關法制之討論，為印證理論，故筆者對下列四家國內之私立就服機構做訪談，在第四章加入實證部分，並研究理論及實際落差之有無。此外，為討論公、私立就業服務機構功能角色之異同，故除國內私立人才仲介業者外，亦訪問公立就服中心，以求本文能更貼近事實。筆者訪談之就業服務機構，為四家私營營利之就服機構與一家公營就業服務中心，分別為：104人力銀行、1111人力銀行、Career資訊股份有限公司、才庫人力資源公司及台北市就業服務中心。 無論就學理或實務而言，「就業服務」對於就業資訊及工作機會的提供扮演著重要功能，而私立就業服務機構在這方面的就業服務功能上，提供較彈性而高機動性的服務，然而隨著民眾對於私立就業服務機構使用的增加，現行私立就業服務機構亦衍生了一些問題，以下各點為本論文在研究之中，所檢討及發現之重點： 一、私立就服機構之角色與功能 （一）我國私立就業服務機構現階段之角色與功能 （二）我國私立就業服務機構自我期許之角色與功能 二、公、私立就業服務機構之關係 （一）競爭關係 （二）補充關係 （三）合作關係 三、資訊保密及網路的安全 四、就業服務相關法令之規範 / Except of liberalizing of the international market , developing of information technology and increasing of capitals mobiles , the turnover rate of labor force is also increasing . Going along with the uncertain of employment market , consequently the development of manpower agencies .In Taiwan , after making foreign laborer open to public access in 1989 , the private manpower institutes that engage in agency of foreign laborer are raising substantially . Although the original intention of Employment Service Law is “promotion of domestic employment”, the adoption of Employment Service Law in 1992 , most regulations of this law are dealing with foreign laborer and foreign laborer institutes . Therefore , this study will discuss these parts . The objects of this study are private employment services institutes in Taiwan . We can separate private employment services institutes into the agencies of multinational employment and the agencies of domestic employment . This study focus on the private employment services institutes engage in agency of domestic employment . From chapter one to the third chapter are the discussions on theory and legal system . In order to prove the theory , there are interviews on four private employment services institutes on fourth chapter , and researching the gap between theory and reality .Furthermore , to discuss the similarities and dissimilarities between public and private employment services institutes , except of private employment services institutes in Taiwan, there is an interview on Public Employment Service Center , in order to press close to the facts . The objects of this study are 104 Job Bank , 1111 Job Bank ,CAREER Company , Tsai Ku Human Resource Management Company, and Employment Service Center of Taipei City Government’s Department of Labor . No matter theory or reality , “Employment Services” provide important functions at offering employment information and opportunities . The private employment services institutes can provide more flexible and adjustable services , however , as the increasing of making use of private employment services institutes , bringing some problems . Points thereinafter are what to be discussed and discovered on this study： 1.The roles and functions of private employment services institutes （1）At present stage , the roles and functions of private employment services institutes in Taiwan . （2）What expecting roles and functions should be provided by private employment services institutes in Taiwan . 2.The relationships between public and private employment services institutes （1）competitive （2）complementary （3）cooperative 3. Information secrecy and internet security 4.Rregulations of employment services

本論文主要探討我國目前對公、私立大學所為的學雜費管制之法律基礎、管制目的、司法救濟程序及相關管制法律規範之合憲性等法律問題。本論文係從我國大學學雜費管制方式之流變、管制規範之立法背景與目的等議題出發，再探討現行對大學之學雜費管制措施中，相關的法制架構與行為定性，並具體分析我國學雜費現行管制規範將侵害大學何種基本權利及大學對此可採行的司法救濟程序，最後則檢討目前大學學雜費管制規範之合憲性。 本論文認為，未來我國不應對公、私立大學仍為相同之學雜費管制措施。於公立大學，國家固然可對之為學雜費管制，惟仍應實際考慮各大學間不同之成本支出因素，不應僅以統一數值（例如消費者物價指數年增率、平均每戶可支配所得年增率等數值）作為大學調整學雜費數額之參考標準。而於私立大學，如其可不依靠國家之財政補助而能獨力辦學，國家即不應再對之有任何學雜費管制措施（例如規定調整幅度上限或得否調整學雜費等措施），否則即有違比例原則，應屬違憲。

有鑑於國內非營利組織財務報表未公開，資源提供者、主管機關無法透過財務報表監督管理當局是否將資源作有效的運用，亦無法判斷非營利組織營運成果良窳及持續營運的能力。因此國內亟需制訂財務會計準則以公開財務報表，遂引發本研究參考美國非營利組織一般公認會計原則之第一項動機，國內非營利組織目前無一般公認會計原則，而由各主管機關制訂會計制度，或組織自訂會計制度，甚至無任何制度，國內私立大專院校由教育部定有會計制度規範，但其實施至今尚有多項疑義，究竟與美國之規範有何不同，遂成為本研究第二項研究動機。 本研究分成兩部分，第一部份整理美國非營利組織一般公認會計原則，並介紹美國財務會計準則委員會針對非營利組織訂定四號公報—第93號、第116號、第117號及第124號。第二部份為將國內私立大專院校會計制度與美國私立大專院校會計制度所遵守之一般公認會計原則作一整理、分析與比較，以了解國內私立大專院校會計處理的現況與可能存在的問題，並透過問卷來彙整私立大專院校可能存在的問題。 由整理非營利組織一般公認會計原則可得到三項啟示：（1）非營利組織財務會計理論為制訂財務會計準則的基礎，（2）非營利組織會計原則有三項來源，第一個來源為一般會計處理，大部分與營利組織適用相同的會計處理準則，第二個來源為財務會計準則委員會針對特定會計處理制訂之會計準則，第三個來源為資產負債表、損益表與作業活動表應適用的會計原則，（3）為增進財務報表作為績效評估工具的用途，而引進服務努力成就指標的觀念。 本研究問卷對象為會計主任、會計師與教育部官員，其中會計主任發出85份，問卷回收率為37.64％，會計師發出67份，問卷回收率為34.32％，而教育部官員發出59份，問卷回收率為33.9％，因此整體回收率為35.55％。 實證結果彙總如下：（1）受試者皆贊成固定資產應平時提列折舊，（2）目前受限於學校施行細則第43條之規定，投資之會計處理無法採行成本與市價孰低法或市價法，（3）財務報表表達資訊品質三者看法不一致，（4）非營利組織亟需制定一般公認會計原則，（5）教育部應建立成本會計制度以計算學生單位成本。 根據實證結果與美國非營利組織一般公認會計原則之整理，本研究建議（1）參考美國制訂一般公認會計準則的模式訂定國內非營利組織一般公認會計原則，（2）改進財務報表表達方式，（3）私立大專院校會計相關法令合理性探討，（4）國內會計人員與資訊使用者重視非營利組織財務資訊。

科学研究費補助金 研究種目:基盤研究(C)(2) 課題番号:11610256 研究代表者:大塚 豊 研究期間:1999-2001年度

本研究旨在探討大台北地區（台北縣與台北市）高中英語科教師在選擇教材時，可能會考量到的因素，其研究重點在於了解不同學校類型（公、私立，與城、鄉學校）以及資深與年輕老師在選擇教材時，是否有其不同的考量因素。 本研究主採問卷調查，佐以訪談方式進行。除就大台北地區二十七所公、私立高中英語科教師做抽樣調查外，並針對十位教師及六位教科書編撰者進行深入訪談，希望藉此進一步了解教師們與教科書編撰者所考量的因素為何，並探討兩者所考量的因素是否有其相關性。本研究最後歸納出結論如下： 1. 學生的英語程度與學習需求以及英語文的正確與自然度是老師與教材編撰者共同考量的因素。 2. 選擇教材時，公立高中的英文老師重視經銷人員的服務態度與售後服務以及教材的配套完整。而私立高中的英文老師重視大學聯考的導向以及學校教育政策。 3. 選擇教材時，任教於城市的高中英文老師重視經銷人員的服務態度與售後服務、溝通式教學法的理念以及教科書所涵蓋的文化層面。而任教於鄉鎮的高中英文老師重視老師本身多重職務角色之扮演（教學、導師或其他行政職務）、教學信念跟語文能力以及教材的價格是否合宜。 4. 選擇教材時，資深與年輕老師所考量的因素並沒有很大的差異。 整體來說，在選擇教材時，內在因素例如英語文的正確性、教材的編輯原理與組織架構仍是老師們最主要的考量。然而外在因素例如學生的英語程度、大學聯考的導向、學校教育政策、以及經銷人員的服務態度，亦是老師在選擇教材時所會考量到因素。因此本研究建議出版社在編撰教科書時也應考量到外在因素，使其教科書更趨於完善，更能符合老師與學生的需求。然而在此同時，老師們也應加強自己的專業知識，使其在選擇教材時能做出最正確的判斷。 / The present study was aimed at investigating what factors English teachers of senior high schools in greater Taipei area took into consideration when selecting textbooks, with particular focus on the comparison of differences between public and private schools, urban and rural schools, and senior and young teachers. Meanwhile, textbook compilers’ considerations were also explored to see if their concerns were in accordance with those of teachers. The questionnaire survey was the main research method of the present study. Moreover, the interview method was also conducted to probe further information. In total, 10 English teachers and 6 textbook compilers were interviewed in the present research. Based on the findings of the present study, four crucial points were concluded as suggested. 1. Most students’ English proficiency and learning needs as well as accurate and proper English were the primary concerns of the general English teachers and textbook compliers. 2. When selecting textbooks, public school teachers emphasized salespersons’ service and the textbook’s intact package, whereas private school teachers considered Joint College Entrance Examination, and school’s leadership more. 3. Likewise, urban school teachers took salespersons’ service, Communicative Approach and cultural component into more account than rural school teachers who were more concerned about teachers’ various roles such as teachers, mentors or administrative personnel, their own English proficiency, and textbooks’ price. 4. However, no significant differences were found between senior teachers and young teachers. Generally speaking, internal factors such as appropriateness, naturalness of English, and rationale, organization of the textbook were the primary concerns for senior high English teachers in textbook selection. However, English teachers of senior high schools were also concerned about external factors such as English proficiency and learning needs, Joint College Entrance Examination, school’s leadership, and salespersons’ service. Therefore, it is suggested that publishing companies should take external factors into more consideration to ensure that textbook being compiled can be more comprehensive in all aspects and be related to needs of both teachers and students. Meanwhile, teachers should take a firm stance based on their updated professional knowledge in making any sound judgments related to textbook selection and evaluation.