預算系統之架構及其導入之程序與要件－以明新科技大學為例

Abstract

近幾年來許多私立大專院校陸續升格改制，在如此競爭激烈的環境下，私立學校如何妥善規劃現有的資源，發揮最大效益以取得優勢的條件，已成為各校深思的問題。目前國內各私立大專院校用來處理各項行政業務的系統都已電腦化，唯獨會計預算系統大多數仍以人工方式處理。如何善用校務行政電腦化及融入預算制度來提高學校的競爭力，將是一門重要課題。若能導入預算系統線上e化，將各部門所需求的預算，藉由線上編列及審查的方式，隨時更新預算資訊，提高工作效率的品質，簡化s列預算流程的處理時﹛A並提出具體的有利方案，以達到減少繁複的作業流程、降低人力資源的成本，將有助於私立大專院校內部控制情形的改善，避免浪費及過度使用預算額度。整合學校的校務行政資訊系統與會計預算資訊系統，建立標準的作業流程，進而提升行政及會計工作效率及便利性，將是本專題的建議與努力的方向。

For the past few years many private universities and colleges are continuously promoted to change to fit a certain system. Under such competitive environment, it has been a question and challenge for private schools to learn how to well organize on-hand resource, and take the greatest advantage of gaining the superiority. Presently the various processing systems of administration business of each private university and college nationwide have already computerized, merely the accounting budget system is still mostly done by hand. This will be a crucial lesson in how to well apply computerization of school administration and integrate budget system to enhance the competitiveness for schools. If the budget system can turn into computerization with internet, upgrade the quality of work efficiency, simplify the processing time of budget making, come up with good plan, and renew the budget information at any time by ways of arranging and scrutinizing on line for each department’s budget demanding to reach the reduction of complicated work procedure and the cost of human resource, this will help private universities and colleges improve the control situation in itself, and refrain the over waste and excessive usage of the budget. The integration of campus administration system and budget system, and setting up a standard procedure to advance the efficiency and convenience of administration and accounting affairs will be the guide of this project.