合併型大學學術單位行政人事經費總量化管理之實踐與成效

The Practice and Performance of Total-Personnel-Expenditure Management in a Merged University

近年我國公立大學因應少子化與提升組織效能需求，陸續推動校際合併；合併初期因人事制度與財務結構差異，使人力配置與資源整合面臨挑戰。2018年國立高雄科技大學由三所技職校院合併成立，面臨多校區與多重人事身分並存所衍生之人事經費配置問題。本文探討透過「人事經費總量化管理」作為財務管理工具，回應傳統員額制度於合併情境下之僵固性。研究蒐集2023至2025年學術單位行政人事經費資料，從制度設計、執行結果與管理成效進行分析，並以變異係數觀察跨單位資源分布變化。制度導入初期人事經費實支差距短暫擴大，其後維持於穩定區間，顯示制度具調節效果；同時透過結餘滾存與不足自籌機制，行政效率所累積之資源逐步回饋教學與研究。整體而言，人事經費總量化管理有助於合併型大學在轉型過程中維持管理穩定與制度韌性，並提供人事與財務整合之實證經驗。

In recent years, public universities in Taiwan have promoted institutional mergers in response to declining birth rates and the need to enhance organizational effectiveness. However, differences in personnel systems and financial structures during the early stages of merger have posed challenges to the integration of administrative staffing and resource allocation. Established in 2018 through the consolidation of three technological universities, National Kaohsiung University of Science and Technology faced issues in personnel expenditure allocation arising from the coexistence of multiple campuses and diverse employment systems. This study adopts an institutional case study approach to examine how the university implemented a total-amount management system for personnel expenditures as a financial management tool to address the rigidity of traditional staffing quota systems in a merged-university context. Administrative personnel expenditure data from 2023 to 2025 were collected and analyzed from the perspectives of institutional design, implementation outcomes, and governance effectiveness, with the coefficient of variation employed to assess changes in cross-unit resource distribution. The findings indicate that although disparities in actual personnel expenditures briefly widened during the initial stage of implementation, they subsequently stabilized within a manageable range, demonstrating the system’s regulatory effect. Through mechanisms of surplus retention and deficit self-financing, resources generated from improved administrative efficiency were gradually reinvested in teaching and research. Overall, total-amount management of personnel expenditures contributes to governance stability and institutional resilience during organizational transformation, providing empirical evidence for the integration of personnel and financial governance in merged universities.