本研究在探討如何將內部控制與稽核制度之管理機制強化於各私立大學院校的經營運作中,藉由平衡計分卡的技術,依據其四大構面:財務、顧客、內部流程及學習成長等構面,以經營績效為觀點,發展問卷表由35所私立大學院校之一級單位主管評量其本身所屬學校,依內部控制與稽核制度之管理機制,來檢視院校經營績效之表現;評量問卷表採五等級模糊語意尺度(Fuzzy Linguistic Scale),並透過模糊隸屬函數轉換得到評量結果。實證結果依平衡計分卡四大構面,將私立大學院校從(1).整體面、(2).將學校依成立背景型態及學生類組屬性區分成四大類別:(a).商學及文學類(綜合一類)、(b).自然及理工類(綜合二類)、(c).醫學類、(d).獨立學院及轉型為綜合大學未滿3年類(簡稱為新設及獨立學院類)及(3).經常有申請內部控制相關之認證的學校等三個構面,來分析經營績效評估的結果。研究結果顯示,(1).以整體私立學校面而言:將全部35所受評估之私立學校進行績效排序比較,檢視出學校績效值最佳者與不佳者,對績效不佳之學校,再進一步觀察其評估準則之得分偏低項目,讓學校管理當局能深入探討其原因,並就得分較低之評估準則,提出具體且可行的改善措施,以強化學校整體校務之發展。(2).依學校分成四大類別而言:將四大類別間進行比較,再對各分類別中之學校進行績效排序比較,檢視各類別中之學校績效表現,對於績效不佳之學校,再進一步觀察其評估準則之得分偏低項目,讓學校管理當局能深入探討其原因,並進行強化與改善,以有效提升整體競爭力。(3).對於推動或通過與內部控制相關認證之學校評估其績效值並進行比較分析:實證結果顯示並非經常申請與內部控制相關認證數量較多之學校其績效值會較佳,實證發現各學校對於認證之申請大都未與內部控制與稽核制度之管理機制有效連結,只拘泥於形式上之紙張文件作業,未能實際有效進行管理制度之落實。 本研究貢獻除了提供各私立大學院校全面性內部控制績效評估的方式,從實證研究結果中,能讓各私立大學院校檢視內部控制與稽核制度之控管機制的有效性,以作為各學校檢討與改善之依據,更可進一步強化學校組織整體之競爭力。本研究結果同時也提供監管單位(教育部)對於如何改進大專院校之組織營運管理應注重之議題提供參考範例。
The main purpose of this study is to use the Balance Scorecard tool to enhance the Taiwan private university’s operating and management performance by way of Internal Control and Internal Auditing. From the university operating performance point of view, indicating the relationship among four major key performance indexes, such as Financial, Customer, Internal, and Learning and Growth Perspectives”. The questionnaires are all answered by the top management team leaders among the 35 private universities. We also use the five different levels of Fuzzy Linguistic Scale to have our questionnaire empirical results by Fuzzy Membership Function. This study analyzes the 35 private universities based on three mainly models, (1) Overall aggregate type; (2) Four different groups of individual University types; (3) Those universities which have applied the performance of accreditation by internal auditing process. It follows the international standard such as ISO and TQM. The result includes (1) from the Overall aggregate type, we set the performance indexes of ranking among 35 private universities. University auditing organization can easy to review the performance indexes and enhance the items with lower scale;(2) Four different groups of individual university type, such as (a) commercial and literature, (b) science and engineering, (c) medicine, (d) independent colleague and new university. We set the performance indexes of ranking for four different group types. University auditing organization can easy to review the performance indexes and enhance the items with lower scale. (3) Universities apply the internal auditing accreditation do not have better performance in the competition. The reason is the standard of progress does not close connect to the daily operating, just for the documentation only. The study empirical results indicate that the methods to review the performance indexes of internal control and internal auditing in the Taiwan private universities. It not only helps universities themselves enhance the overall competition but also provides the good example of auditing operating performance indexes for universities and ministry of education.