影響桃園市中小學主辦會計有效執行內部審核之因素探討-應用FAHP之研究

A study on factors affecting host accounting staff ’s efective implementation of internal audit in the primary and secondary schools, Taoyuan City- application of FAHP

蔡怡芝(Tasi-Yi-Chih)

指導教授 ： 劉立倫

中原大學/商學院/會計研究所/碩士(2017年)

https://doi.org/10.6840/cycu201700270

摘要

國民教育普及之後，學校承擔了重要的傳道、授業和解惑的責任。中央及桃園市政府對教育之投資不遺餘力，期望藉由提升教育品質來增加國家與城市競爭力。今天世界各國，無不極力延長與發展國民教育年限，我國在此方面投入不遺餘力。然在欲提高學校經營績效之際，卻發生校園弊案，學校數億資產遭挪用、校務人員不當勾結廠商索取回扣等事件層出不窮。如何提升學校主辦會計人員進行內部審核之執更加有效率?本研究係以模糊層級分析法(Fuzzy Analytic Hierarchy Process,FAHP)，探討影響桃園市中小學主辦會計有效執行內部審核之因素。
研究結論如下: 「機關首長人格特質與支持度」構面權重值超過50%，是目前學校主辦會計人員進行內部審核最該優先考慮的層面。

關鍵字

內部審計；模糊分析層次過程；中小學主辦會計人員

並列摘要

Schools have assumed important responsibilities for propagating the doctrine, imparting professional knowledge and resolving doubts after the popularization of national education. The central and Taoyuan municipal governments have spared no efforts to invest in education and expected to increase national and urban competitive strength by promoting the quality of education. Today, the countries in the world all strongly extend and develop the years of national education, and so does Taiwan. However, at this moment of raising performance on school business, campus scandals occurred: The hundreds of millions of school assets were misappropriated, the school staff were improperly collusive with the manufacturers to obtain rebates, and so on. How could we elevate host accounting staff in school to conduct internal audit more efficiently? The study is based on the Fuzzy Analytic Hierarchy Process (FAHP) to explore factors that affect host accounting staff ’s effective implementation of internal audit in the primary and secondary schools, Taoyuan City.
The conclusion is as follows: "The head of the institution's personality traits and support" has a weight value of more than 50%, which is currently the most prioritized level for host accounting staff in school to conduct internal audit.

並列關鍵字

internal audit, Fuzzy Analytic Hierarchy Process, host accounting staff in primary and secondary schools

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