_{99年5月10日98學年度第5次校務基金管理委員會修正通過}

_{Amended and passed by the 5th Endowment Fund Management Committee of the 2009 academic year on May 10, 2010}

_{99年6月23日98學年度第5次校務會議修正通過}

_{Amended and passed at the 5th University Council Meeting of the 2009 academic year on June 23, 2010}

_{100年1月5日99學年度第2次校務會議修正通過}

_{Amended and passed at the 2nd University Council Meeting of the 2010 academic year on Jan. 5, 2011}

_{100年3月30日99學年度第3次校務會議修正通過}

_{Amended and passed at the 3rd University Council Meeting of the 2010 academic year on March 30, 2011}

_{100年4月28日教育部臺高(三)字第1000066925號函通過}

_{Ratified by the Ministry of Education, as written in its official letter coded as Tai-Gao (3) Zi, No. 1000066925, dated April 28, 2011}

_{100年6月29日99學年度第5次校務會議修正通過}

_{Amended and passed at the 5th University Council Meeting of the 2010 academic year on June 29, 2011}

_{100年9月8日教育部臺高(三)字第1000155383號函通過}

_{Ratified by the Ministry of Education, as written in its official letter coded as Tai-Gao (3) Zi, No. 1000155383 , dated Sep. 8, 2011}

_{102年10月30日102學年度第1次校務會議延會修正通過}

_{Amended and passed at the 1st University Council Meeting (postponed) the 2013 academic year on Oct. 30, 2013}

_{102年11月22日教育部臺教高(三)字第1020172270號函通過}

_{Ratified by the Ministry of Education, as written in its official letter coded as Tai-Gao (3) Zi, No. 1020172270 , dated Nov. 22, 2013}

_{106年1月18日105學年度第1次臨時校務會議修正通過}

_{Amended and passed at the 1st University Council Interim Meeting during the 2016 academic year on Jan. 18, 2017}

_{106年2月24日教育部臺教高(三)字第1060018759號函通過}

_{Ratified by the Ministry of Education, as written in its official letter coded as Tai-Gao (3) Zi, No. 1060018759 , dated Feb. 24, 2017}

第一條  國立成功大學（以下簡稱本校）為有效管理及運用自籌收入，依國立大學校院校務基金管理及監督辦法第十六條規定訂

              定本辦法。

Article 1  To effectively manage and use self-generated income, National Cheng Kung University (hereafter “the University”)

                 follows Article 16 of the National University Endowment Fund Management and Supervision Regulations and

                 established these Regulations.
第二條  本辦法所稱自籌收入包括：

              一、學雜費收入：本校向學生收取與教學活動直接或間接相關費用之收入。

              二、推廣教育收入：本校依專科以上學校推廣教育實施辦法之規定辦理推廣教育及研習、訓練等班次所收取之收入。

              三、產學合作收入：本校依專科以上學校產學合作實施辦法辦理相關事項所獲得之收入。

              四、政府科研補助或委託辦理之收入：本校獲得政府依科學技術基本法等相關規定所為之補助或委託辦理之收入。

              五、場地設備管理收入：本校提供場所及設施等所收取之收入。

              六、受贈收入：本校無償收受動產、不動產及其他一切有財產價值之權利或債務之減少。

              七、投資取得之收益：本校依國立大學校院校務基金設置條例第十條第一項規定所投資取得之有關收益。

              八、其他收入：非屬前七款之自籌收入者。

Article 2  The self-generated income described in these Regulations include the following:

                 1. Income from tuition and other fees: Revenues from the fees that the University collects from students that are directly

                     or indirectly related to teaching activities.

                 2. Income from continuing education: Revenues that the University receives from offering courses in continuing

                     education, workshops, and training in accordance with the Implementation Regulations governing Continuing

                     Education in Junior College and Above.

                 3. Income from academia–industry cooperation: Revenues that the University receives from conducting related activities

                     in accordance with the Implementation Regulations governing Industry–Academia Cooperation in Junior College or

                     Above.

                 4. Income from government subsidies for scientific research or from government commissions: Revenues that the

                     University has received from subsidies and commissions that the government has provided in accordance with

                     regulations such as the Fundamental Science and Technology Act.

                 5. Site facility management income: Revenues that the University receives from leasing various venues and facilities.

                 6. Donation income: Revenues that the University receives from personal property, real estate, and any other forms of

                     rights with property value or debt deduction without compensation.

                 7. Investment income: Revenues that the University receives by making investments in accordance with Paragraph 10,

                     Article 1 of the National University Endowment Fund Establishment Act.

                 8. Other income: Self-generated income not belonging to the first seven subparagraphs. 
第三條  自籌收入得支應之用途如下：

              一、本校人員人事費：依據「國立成功大學學校人員人事費支應原則」辦理。總支出金額以近年度決算自籌收入50%為

                     支給上限，其支給基準應完成校內行政程序後實施。

                     (一)   編制內人員本薪（年功薪）與加給以外之給與。

                     (二)   編制內行政人員辦理自籌收入業務有績效之工作酬勞。

                     (三)   編制外人員之人事費。

              二、講座經費：依據「國立成功大學講座設置辦法」辦理。

              三、教學及學術研究獎勵：為鼓勵教學及學術研究，得訂定獎勵規定，其支給基準應完成校內行政程序後實施。

              四、出國旅費：依據「國立成功大學因公派員出國案件處理要點」辦理。

              五、公務車輛之增購、汰換及租賃：依據「國立成功大學公務車輛購置租賃及使用要點」辦理。

              六、新興及修繕工程。新興工程須依據「國立成功大學新興工程支應要點」辦理。

              七、學生參加競賽獎金、獎學金：得視實際需要另定之。

              八、會議、講習、訓練或研討(習)會支給：依據「國立成功大學校務基金自籌收入支給會議費用標準」辦理。

              九、校內人員講座鐘點費、會議出席費及文件資料審查費：得比照外聘學者專家標準支給，視實際需要另定之。

              十、學位考試相關費用：視實際需要另定之。

              十一、接待國外訪賓之餐敘、餽贈、國際交流等相關經費：視實際需要另定之。

              十二、為增加各項自籌收入之相關支出。

              十三、其他與校務推動有關之費用。

              前項第一款第一目所稱編制內人員，係指教師、研究人員與比照教師之專業技術人員。

              第一項第一款第三目所稱編制外人員，係指契約進用之各類人員，其權利、義務、待遇、福利及績效之工作酬勞，由本

              校另定之。

              各項自籌收入支用範圍，應於各該自籌收入收支管理要點訂定之，其中支應第一項第一款至第十一款者，應依上開規定

              辦理。其餘個別支出項目之支用標準，如超過規定者，應於各該要點明定，或專案簽請校長核准，或提校內相關會議通

              過後辦理。

Article 3  Self-generated income may be used for the following purposes:

                 1. Personnel expense payment: Conducted in accordance with National Cheng Kung University Staff

                     Personnel Expense Payment Directions. The total expenditure amount may not exceed 50% of self-generated income

                     stated in recent annual final accounts. The provision standard should be implemented after completing the

                     University’s administrative procedures.

                     (1) Payment other than base salary (seniority pay) and additional pay for permanent staff.

                     (2)The rewards for permanent administrative personnel who have demonstrated excellent performance in

                           generating self-generated income for the University.

                     (3)Personnel payments for contracted staff.

                 2. Lecture budget: Managed in accordance with National Cheng Kung University Lecture Regulations.

                 3. Incentives for instructional and academic research: To encourage instructional and academic research, regulated

                     incentives may be provided. Standards for monetary incentives should undergo the University administrative

                     procedures before being adopted.

                 4. Overseas travel expenses: Conducted in accordance with the National Cheng Kung University Operational Directions

                     Regarding Overseas Business Trips.

                 5. The purchase, replacement, or rental of official vehicles: Conducted in accordance with the Directions for Purchase,

                     Rental and Use of University Vehicles of National Cheng Kung University.

                 6. New construction and repaired projects: New construction projects must be conducted in accordance with the

                     National Cheng Kung University Directions on Payments for New Construction Projects.

                 7. Awards and scholarships for students participating in competitions: May be regulated to meet actual needs.

                 8. Meeting, lecture, training, or workshop pay: Provided in accordance with the National Cheng Kung University

                     Guidelines on Meeting Expenses Paid by the Self-Generated Income of the University Endowment Fund.

                 9. School staff lecture hourly fee, meeting attendance fee, and document review fee: May refer to the standard pay for

                     extramural scholars and experts. May be regulated to meet actual needs.

                 10. Relevant fee of degree examinations: May be regulated to meet actual needs.

                 11. Budgets related to treating visiting guests from abroad to meals, gifts, and international exchange activities. May be

                       regulated to meet actual needs.

                 12. Relevant expenditure generated from increasing self-generated income.

                 13. Other fees related to promoting the University’s administrative work.

                 The permanent staff referred to in the first item of the Subparagraph 1 in the previous paragraph refers to teachers,

                 researchers, and professional technicians whose roles are comparable to those of teachers.

                 The contracted staff referred to in the third item of the Subparagraph 1 of Paragraph 1 refers to various people hired

                 through contracts. Their rights, obligations, pay, bonuses, and rewards of performance are separately stipulated.

                 The use and expenditure range of self-generated income shall be regulated under each direction. The expenditures

                 from said Subparagraphs 1–11should follow the aforementioned regulation. Should any remaining individual

                 expenditure exceeds the designated amount, it shall be clearly stated, ratified by the president , or raised and approved

                 at relevant school meetings before execution.
第四條  第二條自籌收入，應衡量使用本校資源情形，由本校先從收入總額中適當提列行政管理費。

              各項自籌收入應按收入總額提撥一定比率之行政管理費，分配至負責辦理該項業務之行政、學術單位或繳交學校統籌運

              用，其提撥及分配比率於各該項收入之收支管理要點中訂定之，經校務基金管理委員會（以下稱管理委員會）審議通過

              後實施。

Article 4  Regarding the self-generated income in Article 2, the University should evaluate its resources and establish provisions

                 from a considerable proportion of the total amount of each income to serve as an administration management fee.

                 A certain proportion of the total amount of each self-generated income shall be used as an administration management

                 fee and allocated to the administration or academic unit responsible for that business or to the University for general

                 use. The established percentage and allocation ratio are indicated in the management regulations of the revenue in

                 question, and they are implemented after being reviewed and approved by the Endowment Fund Management

                 Committee (hereafter “the Management Committee”).
第五條  為推廣國際化，鼓勵教職員出國觀摩及參與學術活動，得以自籌收入為財源支應因公派員出國案件，並由本校依所訂定

              之要點審核。

              校長因公出國案件，依「教育部及所屬機關學校因公派員出國案件處理要點」第五點規定辦理。

              研究發展處應訂定因公派員出國案件處理要點，提報管理委員會審議通過後實施。

Article 5  To promote internationalization, the University encourages staff and faculty to travel abroad to observe and participate

                 in academic activities. Self-generated income maybe the source of funding to support cases of overseas business trips,

                 and the cases will be reviewed in accordance with relevant directions established by the University.

                 Cases in which the president goes on an overseas business trip will be managed in accordance with the Article 5 of the

                 Directions for Cases in which Ministry of Education and its Subordinate Organization and Schools Send Personnel

                 Abroad for Business.

                 The Office of Research and Development shall establish directions for cases in which personnel are sent abroad for

                 business, present them to the Management Committee to be reviewed, approved, and implemented. 
第六條  為合理使用公務車輛，得彈性運用自籌收入為財源，增購、汰換及租賃公務車輛。總務處應訂定公務車輛之使用、租賃

              要點，經管理委員會審議通過後實施。

Article 6  To reasonably use official vehicles, the University may flexibly use the self-generated income as a source of funding to

                 purchase, replace, and rent official vehicles. The Office of General Affairs shall establish and promulgate directions for

                 using and renting official vehicles upon review and approval by the Management Committee.
第七條  為有效安排新興工程規劃，及促進民間投資，節省政府之預算撥付，可彈性運用自籌收入為財源，支應本校之新興工

              程。總務處應訂定新興工程之支應要點，經管理委員會審議通過後實施。

              以自籌收入規劃辦理第三條第一項第六款之新興工程時，應就興建期間及營運後成本之可用資金變化情形進行預測，不

              得影響本校正常運作。

              前項所稱可用資金，係指現金加上短期可變現資產及扣除短期須償還負債之合計數。

Article 7  To effectively plan new construction projects, promote private investment, and reduce expenditure from the government

                 budget, the University may flexibly use the self-generated income as funding to support new construction projects

                 implemented by the University. The Office of General Affairs shall establish directions for providing funding for new

                 construction projects to undergo review and receive approval from the Management Committee.

                 When self-generated income is used to fund new construction projects listed in Subparagraph 6, Paragraph 1 of Article

                 3, predictions shall be made regarding changes in available funding during the construction period and operating

                 period. The project must not affect the University’s operation.

                 The available funding in the previous paragraph refers to the total amount in cash plus the amount in short-term

                 realizable assets minus the amount of short-term liabilities.

第八條  為有效進行財務規劃，因應自償性之宿舍、停車場、醫院等類型建設工程或管理營運之支出，除可彈性運用自籌收入及

              歷年基金盈餘為財源外，經管理委員會之審議通過後，得向金融機構舉借。

              財務處應會同總務處就舉債控管、確保債務清償及債務無法清償之因應措施等，訂定自償性支出之控管機制，經管理委

              員會審議通過，送校務會議核備後實施。

Article 8  To effectively perform financial planning and manage expenditure in self-liquidating construction projects or

                 management operations for facilities such as dormitories, parking lots, and hospitals in addition to flexibly using

                 self-generated income and surplus from previous funds, the University may take loans from financial organizations after

                 the proposal has been reviewed and approved by the Management Committee.

                 The Office of Finance and Office of General Affairs should establish a self-liquidating expenditure control mechanism to

                 fulfill loan management, ensure liability payment, and implement appropriate measures when debts cannot be paid.

                 After it has been reviewed and approved by the Management Committee, it will be presented to the University Council

                 for review and then implemented.
第九條  受贈收入若為現金，應確實收受並入帳；現金以外之動產或不動產，應確實點交，由總務處資產管理組辦妥所有權移轉

              登記。

              非由本校全權管控之指定受贈收入，應提撥至少5%以上行政管理費。但特殊情形，經校長核准者，不在此限。 

Article 9  If the donation income is in the form of cash, it should be received and recorded in the account entry. If the donation is

                 in a form other than cash, such as personal property or real estate, then it should be solidly checked and delivered. The

                 Property Management Division of the Office of General Affairs shall then perform the ownership transfer registration.

                 Of the designated donation income that is not under the University’s full control, at least 5% of it shall be used as the

                 administration management fee. Special situations approved by the president may be exempted.
第十條   為確保校務基金永續經營，並提升對校務發展之效益，本校於提出年度投資規劃並經管理委員會審議通過後，得投資下

              列項目：

              一、存放公民營金融機構。

              二、購買公債、國庫券或其他短期票券。

              三、投資於與校務發展或研究相關之公司及企業，除以研究成果或技術作價無償取得股權者外，得以自籌收入作為投資

                      資金來源。

              四、其他具有收益性及安全性，並有助於增進效益之投資。

              前項第三款及第四款之投資額度上限，依教育部規定辦理。

              學雜費收入及其他自籌收入具有特定用途者，不得作為第一項第三款投資資金來源。

              本校持有第一項第三款及第四款之公司及企業股權，不得超過該個別公司及企業股份百分之五十。

              為處理第一項投資事宜，應組成投資管理小組，擬訂年度投資規劃及執行各項投資評量與決策，並定期將投資效益報告

              管理委員會；投資管理小組成員之選出方式、應具備資格及其他應遵行事項等規定，由本校另定之。

              前項投資規劃及效益應納入本校財務規劃報告書、校務基金績效報告書並送教育部備查。

Article 10  To ensure the sustainable operations of its university endowment fund and to enhance the effectiveness of its

                   operational development, after a proposed annual investment plan has been deliberated on and approved by the

                   Management Committee, the University may make the following types of investments:

                   1. Deposits in public and privately-run financial institutions.

                   2. Purchases of government bonds, treasury bills, or other short-term bills.

                   3. Investment in companies and enterprises associated with the university’s development or research activity. Apart

                       from equity shares acquired as a result of research achievements or the capitalized value of proprietary technology,

                       self-generated income may be used as a source of investment capital.

                   4. Other profitable and secure investments that help improve returns.

                   The maximum permissible amounts for the investments referred to in Subparagraph 3 and Subparagraph 4 of the

                   preceding paragraph shall be determined by the Ministry of Education.

                   Tuition fee income and other self-generated income that has specific uses may not be used as a source of funds for the

                   type of investment referred to in Paragraph 1, Subparagraph 3.

                   The stock ownership of the University in a company or enterprise listed in Subparagraphs 3 and 4 of Paragraph 1 may

                   not exceed 50% of the shares of said individual company or enterprise.

                   To handle matters pertaining to the investments referred to in Paragraph 1, the University shall set up an investment

                   management team to prepare an annual investment plan and carry out evaluations and decision-making for each

                   investment, and provide regular reports on investment returns to the Management Committee. The regulations

                   governing the selection of members of its investment management team, the eligibility criteria, and other compliance

                   matters shall be separately formulated.

                   The investment plan and returns referred to in the preceding paragraph shall be incorporated into each national

                   university’s finance planning report and the university endowment fund performance report, and these shall be

                   submitted to the Ministry of Education for reference.
第十一條  自籌收入之收支、保管及運用，應設置專帳處理，經費收支應有合法憑證，並依規定年限保存。

                  本校相關主管人員、預算執行人員、使用及保管資產人員，應負其執行預算、保管及使用資產之相關責任，並由主計

                  人員負責帳務處理及彙編財務報表。

Article 11  The income, expenditure, custodian, and usage of self-generated income shall be conducted in a specified account. The

                   income and expenditure with a legal voucher and stored for a regulated number of years.

                   Relevant supervisors, budget implementation personnel, and usage and asset management personnel should take on

                   the responsibilities related to managing the budget as well as storing and using assets. Budget, accounting, and

                   statistics personnel are responsible for accounting processing and compiling financial statements.
第十二條  本校應以中長程發展計畫為基礎，擬訂年度財務規劃報告書，並應載明下列事項：

                  一、教育績效目標。

                  二、年度工作重點。

                  三、財務預測。

                  四、風險評估。

                  五、預期效益。

                  六、其他。

                  前項年度財務規劃報告書應提報管理委員會審議，經校務會議通過後，於前一年度十二月三十一日前送教育部備查，

                  並依相關規定上網公告，接受教育部派員或委請會計師查核。

Article 12  The University shall draft an annual financial planning report based on mid- to long-term development plans and

                   specify the following items:

                   1. Education performance goals.

                   2. Annual key tasks.

                   3. Financial forecasting.

                   4. Risk evaluations.

                   5. Expected benefits.

                   6. Other.

                   The annual financial planning report mentioned in the previous paragraph shall be presented to the Management

                   Committee for review and approved by the University Council. It shall then be submitted to the Ministry of Education

                   by December 31 for reference for the previous year. The University shall also follow relevant regulations and post the

                   report online for public access and undergo audits, either by granting members of the Ministry of Education access to

                   relevant information or by hiring accountants.
第十三條  本校應就年度財務規劃報告書之教育績效目標達成情形，作成校務基金績效報告書，並載明下列事項：

                  一、績效目標達成情形(包括投資效益)。

                  二、財務變化情形。

                  三、檢討及改進。

                  四、其他事項。

                  校務基金績效報告書應提報管理委員會審議，經校務會議通過後，於每年六月三十日前，將前一年度之校務基金績效

                  報告書送教育部備查，並依相關規定上網公告，接受教育部派員或委請會計師查核。

Article 13  The University should draft an endowment fund performance report based on the achievement of the education

                   performance goals in the annual financial planning report and clarify the following items:

                   1. Performance goal achievement satiation (including investment performance).

                   2. Changes in financial situation.

                   3. Retrospection and improvement.

                   4. Other.

                   The endowment fund performance report should be presented to the Management Committee for review and

                   approval. After being approved by the University Council, the report of the previous academic year should be

                   submitted to the Ministry of Education for reference by June 30th each year. The University should also follow relevant

                   regulations by posting the report online for public access and undergo audits, either by granting members of the

                   Ministry of Education access to relevant information or by hiring accountants.
第十四條  為落實校務基金管理及控制，應訂定內部控制相關規章，據以建立及維持有效內部控制制度。

                  稽核人員或單位應擬定年度稽核計畫，執行內部稽核，並作成年度稽核報告。

Article 14  To consolidate endowment fund management and control, the University shall establish internal  control regulations as

                   a basis for establishing and maintaining an effective internal control mechanism.

                   Audit personnel or units shall draft an annual audit plan to conduct internal audits and produce annual audit reports.

第十五條  稽核人員或單位執行稽核任務，發現有校務基金管監辦法第二十一條所列之缺失或異常事項，應據實揭露及提供意

                  見，並定期追蹤缺失或異常事項至改善為止。

                  前條稽核報告應於向校務會議報告後，至少保存五年。倘涉財務缺失或異常，應先提管理委員會討論。

Article 15  When performing audits, should audit personnel or units discover any of the mistakes or abnormalities specified in

                   Article 21 of the National University Endowment Fund Management and Supervision Regulations, they shall provide an

                   honest report and provide their opinions, periodically tracking down the mistake or abnormality until improvements

                   have been made.

                   The audit report mentioned in the previous article shall be retained for at least 5 years after being submitted to the

                   University Council. If it contains any financial mistakes or abnormalities, then the University should present them to the

                   Management Committee for discussion.
第十六條  各行政及學術單位，就自籌收入該單位歷年之自行控管財源，得自訂相關管理規定或專案申請，經管理委員會通過後

                  執行。

Article 16  Each administrative and academic unit may establish relevant management regulations or special project applications

                   for its self-governed funding source from the self-generated income, which can be enacted after receiving approval

                   from the Management Committee.

第十七條  各行政單位及院、系所中心等分配運用經費，未用罄之經費得延至次一年度繼續使用。

Article 17  Any budget remaining from that allocated to each administration unit or college and department centers may be

                   carried over into the following academic year for use. 

第十八條  本辦法經管理委員會及校務會議通過，報教育部備查後實施，修正時亦同。

Article 18  These regulations shall be implemented upon approval by the Management Committee and University Council and be

                   presented to the Ministry of Education for reference. Any amendments shall be processed accordingly.

These regulations were translated from the original Chinese. In the event of any discrepancies between the two versions, the Chinese always takes precedence.