二、支出分析
（一）學校支出
1、113學年度各項支出占學校總支出比率
本校各項支出均依據校務計畫規劃及分配教學資源。本校113學年度總支出為20.70億元，其中行政管理支出2.14億元，約占總支出10.36%；教學研究及訓輔支出13.47億，約占總支出65.05%；產學合作支出3.78億元，約占總支出18.27%；本學年度較上學年度決算數增加主要為人事費、產學合作支出、折舊攤銷支出增加。上述三項主要支出比例達93.68%，顯見本校致力於教學與研究成本投入。財務費用減少主要係依約償還本金，致本學年度利息支出減少。
2、111~113學年度支出結構分析
|
支出科目/學年度 |
111 |
112 |
113 |
|||
|
元 |
％ |
元 |
％ |
元 |
％ |
|
|
董事會支出 |
991,496 |
0.05% |
1,584,556 |
0.08% |
1,292,742 |
0.06% |
|
人事費 |
72,000 |
0.00% |
72,000 |
0.00% |
72,000 |
0.00% |
|
業務費 |
657,496 |
0.04% |
1,183,556 |
0.06% |
920,742 |
0.05% |
|
退休撫卹費 |
0 |
0% |
0 |
0% |
0 |
0.00% |
|
出席及交通費 |
262,000 |
0.01% |
329,000 |
0.02% |
300,000 |
0.01% |
|
折舊及攤銷 |
- |
- |
- |
- |
- |
- |
|
行政管理支出 |
190,700,476 |
10.75% |
205,523,578 |
10.70% |
214,475,685 |
10.36% |
|
人事費 |
121,344,428 |
6.84% |
128,342,593 |
6.68% |
134,195,734 |
6.48% |
|
業務費 |
16,335,162 |
0.92% |
19,442,191 |
1.01% |
19,781,313 |
0.96% |
|
維護費 |
4,087,843 |
0.23% |
5,131,372 |
0.27% |
5,595,300 |
0.27% |
|
退休撫卹費 |
5,745,725 |
0.32% |
5,936,021 |
0.31% |
6,162,656 |
0.30% |
|
折舊及攤銷 |
43,187,318 |
2.44% |
46,671,401 |
2.43% |
48,740,682 |
2.35% |
|
教學研究及訓輔支出 |
1,131,389,898 |
63.81% |
1,231,687,689 |
64.08% |
1,347,095,094 |
65.05% |
|
人事費 |
621,765,950 |
35.07% |
669,796,625 |
34.85% |
709,397,305 |
34.25% |
|
業務費 |
290,792,735 |
16.40% |
331,608,485 |
17.25% |
355,733,545 |
17.18% |
|
維護費 |
30,379,979 |
1.71% |
38,518,484 |
2.00% |
40,344,835 |
1.95% |
|
退休撫卹費 |
24,871,708 |
1.40% |
26,548,417 |
1.38% |
27,936,749 |
1.35% |
|
折舊及攤銷 |
163,579,526 |
9.23% |
165,215,678 |
8.60% |
213,682,660 |
10.32% |
|
獎助學金支出 |
78,498,694 |
4.43% |
78,295,130 |
4.07% |
76,138,064 |
3.68% |
|
獎學金支出 |
10,640,977 |
0.60% |
10,727,558 |
0.56% |
12,131,111 |
0.59% |
|
助學金支出 |
67,857,717 |
3.83% |
67,567,572 |
3.51% |
64,006,953 |
3.09% |
|
推廣教育支出 |
10,344,841 |
0.59% |
10,633,376 |
0.55% |
11,227,739 |
0.54% |
|
人事費 |
5,458,269 |
0.31% |
5,414,284 |
0.28% |
5,776,146 |
0.27% |
|
業務費 |
4,751,284 |
0.27% |
5,086,406 |
0.26% |
5,324,871 |
0.26% |
|
維護費 |
800 |
0.00% |
0 |
0% |
0 |
0% |
|
退休撫卹費 |
123,370 |
0.01% |
130,873 |
0.01% |
126,722 |
0.01% |
|
折舊及攤銷 |
11,118 |
0.00% |
1,813 |
0.00% |
0 |
0% |
|
產學合作支出 |
313,937,935 |
17.71% |
350,159,062 |
18.22% |
378,357,797 |
18.27% |
|
人事費 |
109,604,003 |
6.18% |
114,889,380 |
5.98% |
136,690,287 |
6.60% |
|
業務費 |
196,824,042 |
11.10% |
227,322,080 |
11.83% |
232,923,769 |
11.25% |
|
維護費 |
0 |
0% |
0 |
0% |
0 |
0% |
|
退休撫卹費 |
3,470,674 |
0.20% |
3,657,462 |
0.19% |
4,180,533 |
0.20% |
|
折舊及攤銷 |
4,039,216 |
0.23% |
4,290,140 |
0.22% |
4,563,208 |
0.22% |
|
財務費用 |
30,879,095 |
1.74% |
29,490,235 |
1.53% |
26,011,584 |
1.26% |
|
利息費用 |
30,879,095 |
1.74% |
29,490,235 |
1.53% |
26,011,584 |
1.26% |
|
其他支出 |
16,258,569 |
0.92% |
14,789,309 |
0.77% |
16,229,074 |
0.78% |
|
試務費支出 |
2,718,057 |
0.15% |
2,621,304 |
0.14% |
2,888,429 |
0.14% |
|
財產交易短絀 |
7,122,893 |
0.40% |
9,680,210 |
0.50% |
7,107,424 |
0.34% |
|
超額年金給付 |
3,654,574 |
0.21% |
4,176,633 |
0.22% |
4,779,294 |
0.23% |
|
雜項支出 |
2,763,045 |
0.16% |
-1,688,838 |
-0.09% |
1,453,927 |
0.07% |
|
合計 |
1,773,001,004 |
100% |
1,922,162,935 |
100% |
2,070,827,779 |
100% |
3、111~113學年度各項支出占總支出比率
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