National Taiwan University - Administration

For many years, Taiwanese university budget and financial operations have been considered like those of other administrative agencies and have employed government budget systems. This resulted in a lack of overall business operation concepts and poor resource utilization on the part of schools making them an object of public reproach. In accordance with regulations as stipulated in Section 1 Clause 2 of amendments to the University Laws of 5 January 1994, universities are to enjoy self-autonomy under the law. To realize this provision, national universities were given sufficient financial autonomy to encourage them to earn a part of their own financial resources. This not only allowed the schools to absorb some public resources to invest into education, it also reduced the burden on the government, improved resource utilization efficiency, and caused schools to place more emphasis on administrative performance. This helped clear the way for much steadier development for higher education.

Based on the principles mentioned above, the Ministry of Education studied systems used in Europe and the US and between 1996 and 1999 chose 26 schools, including ours, with relatively high percentages of funds raised on their own behalf to be integrated into the experiment. Legislative procedures for the "National University Academic Fund Establishment Regulations" which was completed in January 1999. Regulations as stipulated in Articles 2 and 4 cancelled the "National University Academic Fund" originally set up by the Ministry of Education. Beginning with the budget for the second half of 1999 and 2000, academic fund for the original 26 experimental national universities and national colleges will be upgraded to affiliated agency budget forecast and the scope of implementation is to be expanded, while setting up an academic fund and affiliated agency budget forecast for 22 universities and colleges, including Tung Hua University, that had not implemented academic funds. From 2001 until 2004, 6 National universities participated in the budget system continually. In the meanwhile, Chiayi University was combined and adjusted successfully. The academic funds will be implemented in a total of 53 schools until now.

Our university also has a college of medicine, complete with teaching hospital, and a college of Bio-resources and agriculture, complete with an a experimental forest administration office, an agricultural experimental farm, a veterinary teaching hospital and a highlands experimental farm. In accommodation of their needs, the "National Taiwan University Hospital Operating Fund" and the "National Taiwan University Agriculture, Forestry and Livestock Operating Fund" were established years ago. Since the two funds were created to provide for higher education development, education quality upgrade or teaching research & application needs, the Ministry of Education, in an aim to consolidate all operational resources, controlled the number of these funds. Moreover, it fostered the integration of the budget systems and administrative systems of the national universities. For the fiscal year 1998, the Executive Yuan, in compliance with Section 28 of the Central Government Special Fund Administration Regulations, shall incorporate the National Taiwan University Agriculture, Forestry and Livestock Operating Fund into the National Taiwan University Academic Fund, while the National Taiwan University Hospital Operating Fund shall be incorporated into the National University Academic Fund.

Accounting Department

Introduction