[[abstract]]Collection has been always the base of library operations and management. Many university libraries have been facing a tremendous challenge on how to effectively allocate budget for collecting materials and resources due to publication boom, higher journal prices and service charges, budget constraint and diversity of users’ needs. For upgrading to a university, most of the schools have to invest a lot of money on enlarging the size of campus and enhancing the facilities of both software and hardware. It is possible happened that school still cannot attract students to enroll or balance the budget, even if school was upgraded to a university. Consequently, the budget allocation of library will be definitely and indirectly influenced by budget shrinking and uncertainty on sources of funding from school. Therefore, this article aims to survey the current status of budget allocation for collecting materials and resources in science and technology university libraries, and explore the factors of impact onto their budget allocation. Finally, some suggestions also made by this study on budget allocation of collecting materials and resources as a reference for all science and technology universities to establish and evaluate their library collections. The study primarily interviews head of acquisition division from 29 science and technology university libraries through questionnaire, and supplementary in-depth interview with several significant members of evaluation committee in the Ministry of Education. Five conclusions are proposed regarding the budget allocation：(1) Ministry of Education and university own budget are two major sources of funding for most of the science and technology university libraries (2) Most of the accounting department in school will treat spending on collections as capital expenditures, being squeezed by facilities and equipment expenditures in the same category (3) Despite most of science and technology libraries has collection development policy, little has specific budget allocation made. Even those with budget allocation have difficulties in implementing the goals. (4) Usage of previous year plays important role, among others, in deciding budget in the following year (5) An important concept from the interviews with advisors: the effectiveness of serving users’ needs is the key in budget allocation. This study provides references on the common issues identified as follows: (1) budget of collection categorized as capital expenditure (2) synchronization between collection budgets and academic curriculum development plans (3) library policy on budget setting (4) Correlation between budget allocation and historical usage (5) Evaluation on effectiveness of collection spending (6) principles of school budget control (3) Cross school collective acquisition As for future development reference, a few possible topics for further exploration: (1)analyzing weights on budgets for books, journals and electronics resources (2)separated from non-book budgets; aligning with sources of funding and exploring alternative budgeting process from goal setting to evaluation and identify advantages and dis-advantages (3)set statistical standards for collection budget and make it to comply with the budget system of school (4)explore the opportunities of whether IR can solve the problems of insufficiency or unevenness of budget allocation for collecting materials and reources or not.
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