政府資本門補助款認列對國立大學財務餘絀影響之研究

為增進大學財務自主能力，國立大學校院自民國90年度全面實施校務基金制度，學校成為一獨立自主經營的教育事業體。校務基金制度實施迄今近20年，依國立大學校院校務基金設置條例規定各大學校院應維持收支平衡或有賸餘之原則，惟經統計多數大學校院長期以來仍呈現收支短絀情形，值得探究其短絀原因並研謀改善。　　國立大學校院產生收支短絀，大學校長歸因於財產提列折舊，殊不知財產在使用期間攤提折舊尚無可議之處；另為使各大學校院得依規定在不造成虧損等前提下支給教師法定待遇以外之給與等，教育部訂定不發生短絀計算方案，即總收入—（總支出-最近5年國庫撥款增置固定資產比率之折舊與攤銷費用），其中總支出，原計列有全部財產之折舊與攤銷，經扣減部分折舊與攤銷數額後，總支出數減少，各校重新計算收支結果多產生賸餘。惟因與各校對外財務報表所呈現之短絀情形，存有甚大差異，讓各界甚難理解，各校財務狀況究是短絀？還是賸餘？　　本研究經研討分析國立大學校院現行對教育部資本門補助款係認列「基金」，該等補助款所購置財產於計提折舊與攤銷時，因未能有收入相對配合認列，為導致收支短絀之重要因素；另因資本門補助款未認列收入，並產生爭取資本門補助款愈多造成短絀愈大之不合理現象，無法有效衡量財務績效。　　經以個案學校分析，研究發現渠等學校對教育部資本門補助款，在所購置財產提列之折舊與攤銷時，如相對配合認列「收入」，可適正允當表達交易及財務實況，各年度短絀將轉為賸餘或減少短絀情形，值得主政單位重視參考。

關鍵字

國立大學校務基金；政府補助款；財務餘絀；折舊與攤銷

並列摘要

To enhance the financial independence of universities, national universities in Taiwan fully implemented the University fund system in 2001, and universities have become independent, self-managed educational entities ever since. It has been nearly 20 years since the implementation of the school-based fund system. According to regulations on the establishment of the school-based fund for national universities, universities and colleges should maintain a balance between revenue and expenditure or have a surplus. However, statistics show that most universities and colleges have had a revenue deficit for a long time. It is worth exploring the causes of the deficit and seeking ways for improvement. The presidents of the national universities attributed the revenue deficit to the depreciation of properties. However, it is common knowledge that there is not much to discuss in the depreciation or amortization of properties in use. Furthermore, to enable universities and colleges to pay more than the statutory salaries to professors without incurring losses, the Ministry of Education has formulated a no-deficit calculation scheme, i.e., total revenue − (total expenditure − depreciation and amortization expenses of the ratio of fixed assets allocated by the state treasury in the last 5 years). In the calculation, the total expenditure, which originally includes the depreciation and amortization of all properties, decreases after deducting part of the depreciation and amortization amount, and more surplus is generated in the recalculated revenue and expenditure results of each university. However, because of the big difference from the deficit presented in the external financial statements of each university, it is difficult to understand whether the financial position of each university is in deficit or surplus. Based on the analysis of the capital subsidies of the Ministry of Education, currently recognized by national universities as the “fund,” this study concludes that it is an important factor leading to the revenue deficit and the lack of the relative recognition of revenue to match the depreciation and amortization of the properties purchased with these subsidies. Moreover, it is impossible to measure financial performance effectively, because the capital subsidies are not recognized as revenue, thereby causing the unreasonably positive correlation between capital subsidies and deficit. Based on the case study of the sample universities, when the capital subsidies of the Ministry of Education are included in the depreciation and amortization of the purchased properties by these universities, the transaction and financial facts can be properly expressed, if they are matching the relative “revenue” recognized, and the deficit in each year will turn into surplus or be reduced. The findings are valuable and can be used as reference for the administrative units.