110 學年度第1次校務基金管理委員會修正通過110.11.15
Amended and approved by the 1st 2021 Endowment Fund Management Committee meeting on November 15, 2021.
第211次行政會議通過111.01.12
Approved in the 211th administrative meeting on January 12th, 2022.

一、國立成功大學（以下簡稱本校）為協助各單位或產學合作計畫主持人活絡產學合作經費，依據本校產學合作收入收支要點及本校校務基金投資要點，訂定本原則。

1. National Cheng Kung University (NCKU) established these principles for the purpose of supporting each unit or industry-university cooperation principal investigator in activating the industry-university cooperation funds in accordance with the University’s Industry-University Cooperation Income and Expenditure Direction and the Endowment Fund Investment Direction.

二、本原則所稱產學合作經費，係指本校執行產學合作計畫結案後分配給單位及計畫主持人使用之管理費(含賸餘款)或節餘款。

2. The industry-university cooperation funds stated in these principles refer to the management fees (including excess funds) or surplus allocated to the unit and principal investigator for use after project closure.

三、單位或計畫主持人得依本校校務基金投資要點，申請動支其產學合作經費，由財務處進行全權委託投資。但單位管理費應先經單位召開之系(所)務會議或中心會議通過，始得動支。

3. The unit or principal investigator may apply for the use of this industry-university cooperation funds in accordance with the NCKU Direction for Endowment Fund Investment. The Office of Finance operates discretionary investment.  However, the application for the use of the management fees must be approved by the department meeting or center meeting prior.

四、單位或計畫主持人動支投資之金額，以不影響單位或研究計畫於投資期間內之運作及執行，且不高於現有管理費(含賸餘款)或節餘款餘額之70%為原則。但有特殊情形者，得專案簽請提高投資金額上限。

4. The investment amount that the unit or principal investigator wants to apply for use should be, in principle, not more than 70% of current management fees (including excess funds) or surplus remainder, under the circumstances that it would not impact the operation and execution of the unit or research projects during the investment period.  However, special circumstances that require a higher investment amount may be brought forth and submitted for approval.

五、投資期間及資金之到位時程，依當期受託投資機構提出之投資方案辦理。

5. The investment period and funds are to be confirmed based on the investment plan as proposed by the investment manager of the current period.

六、投資期間之獲利收入，依規定併入校務基金，並由校抽取管理費後，其餘移轉至單位或計畫主持人同帳目下，依本校產學合作收入收支管理要點規定動支。 前項校管理費之數額，為當期定存利率下投入費用所獲之利息，加計扣除前述定存利息後獲利之20%。

6. Profit revenues during the investment period will be merged into the NCKU Endowment Fund according to regulations. The University will deduct management fees from the profit revenues. The remainder will be transferred to the account of the unit or the principal investigator according to the NCKU Industry-University Cooperation Income and Expenditure Management Direction.   In the preceding paragraph, the university management fee amount is the interest earned from the fees deposited into the current fixed deposit rate, plus 20% of the profit earned after deducting the preceding fixed deposit interests.

七、投資如有虧損，應由單位或計畫主持人自行承擔。

7. Any losses incurred in the investment shall be absorbed by the unit or principal investigator, if any.

八、單位或計畫主持人於投資期間屆滿前，不得申請撤資。 單位或計畫主持人於投資期間內，如有經費使用需求，得向研究發展處申請自校務基金項下暫借使用。暫借金額以投資額50%為上限，且原獲利收入之分配方式，應依暫借金額及天數調整之。 前項投資期間屆滿後，單位或計畫主持人尚未歸還時，自投資結算金額優先扣抵，如有不足時，應予返還。

8. The unit or principal investigator is not allowed to apply for investment withdrawal before the end of the investment period.   If, during the investment period, the unit or principal investigator has needs for funds usage, he/she may make an application to the Office of Research and Development for temporary funds under the NCKU Endowment Fund. The limit for temporary funds is capped at 50% of the investment amount. The original profit revenue allocation method shall be adjusted based on the temporary fund amount and number of days.  If the unit or principal investigator has not returned the temporary funds in the preceding paragraph by the time the investment period ends, this amount will be the first item to be deducted from the settlement amount of the investment. Where there is insufficiency, the temporary funds should be returned.

九、財務處及研發處應於每年7月，共同召開產學合作經費投資報告會，由財務處提出整體投資績效，研發處及主計室協助帳務及投資損益歸戶分配等細項報告。另得視需要，邀請受託投資機構列席報告。

9. The Office of Finance and the Office of R&D shall co-convene the industry-university cooperation funds investment report meeting in July each year. The Office of Finance will report on the overall investment performance. The Office of R&D and the Accounting Office will assist with the accounts and investment profit and loss allocation. The investment manager shall also be invited to attend the report meeting where necessary.

十、本原則經校務基金管理委員會及行政會議通過後實施，修正時亦同。

10. The Regulations shall be taken into effect after approval by the Endowment Fund Management Committee and Administrative Meeting. All subsequent amendments shall follow the same procedures.