公立中小學會計處理與稅務問題研究

摘要教育事業關係國家社經發展百年大計，國人一向非常重視，政府對教育之投資，亦不遺餘力，促使國內教育事業蓬勃發展，國民教育水準及人力素質顯著提升，應是維繫社會長期安定與經濟高度成長之關鍵所在。惟長期以來，由政府全責推動教育工作，並承擔大部分的教育經費，亦導致政府財政負擔日趨沈重，面對教育自由化與多元化發展潮流，必須重新定位政府之教育責任。另對應於政府財政之窘況，民間則有潛在之豐沛資源尚待開發，整體教育資源確須配合檢討與調適。我國各級學校及公立社會教育機構之預算及財務運作制度，一向比照一般行政機關，採行公務預算制度，現制就教育資源運用而言，有如下缺失： (一)公立學校僅為政府全盤財務運作的一小部分，學校管理當局無須作整體財務考量，整體經營觀念較為欠缺。 (二)公立學校無須自籌財源，社會資源缺乏投入教育管道，政府負擔教育經費逐年加重。 (三)公立學校因無財務壓力，以致缺乏辦理推廣教育、建教合作，或將學校設施提供外界使用之誘因，形成國家資源浪費或重複投資。 (四)公立學校預算節餘，依現制均須繳交公庫，執行未達一定比率，相關人員須受議處，故經費支出不免出現消化預算之浪費及無效率現象。 (五)公私立學校採用截然不同的財務運作制度，造成各級教育主管機關監督、輔導，以及資源分配決策上的困難。基於政府對於教育責任應定位於監督地位，在教育自由化與多元化發展過程中，政府所扮演的角色應回歸憲法規定，著重監督以輔助市場機能之不足，因此，在公務預算制度機能極致發揮下，教育的品質將由就業市場決定，透過公務預算制度及多元化發展的結果，不僅教育品質獲得有效提升，資源亦能有效運用。故本研究主要達成下列目的： (一)探討我國目前公立中小學財務會計處理制度，研提改進意見。 (二)探討審計及內部管理與稽核之重要觀念與技術應用在公立中小學，作好績效管理。 (三)探討公立中小學稅務處理，免稅標準，租稅優惠，知道如何報稅。 (四)彙總整理作為教育部制定公正公開的財務制度之參考。 (五)因公立中小學係採公務預算制，建議整併各校之主計人員，業務移至縣府單位集中處理，以節省人事費用。公立中小學財務會計制度受政府附屬單位會計制度的限制，其營運及財務收支執行較不具彈性，透過會計報告所傳達之資訊，不應局限於相關主管部門作考核財務責任使用，倘需展現學校經營成果與經濟資源，以供各類資訊使用者制定決策參考。本研究對公立中小學之財務會計處理及審計及內部管理與稽核暨稅務問題之探討，提出各項建議。盼後續能獲得更多研究者的關注及協助決策單位增加財政決策管理之功能。

關鍵字

公立中小學；會計處理；稅務

並列摘要

Abstract Education is the key to economic and social advancement, and always the concern of Taiwanese and its government. The government has put much effort and money to stimulate educational growth, for the increase of educational level and of the quality of manpower are the key factors to society stability and economic development. Nevertheless, the great and long-term investment in educational system has burdened the government. Because of the trend of educational liberation and diversification, in addition to the potential civil wealth, the role of the government in the educational system should be reoriented. The schools at all levels and public educational institutions in Taiwan always follows the budget and financial system of general administrative organizations, and obeys 公務預算制度. The disadvantages are as following: 1. Public schools need not worry about financial problems, for their financial expenditure are the small parts of the government’s financial expenditure. In accordance, the schools have little idea of management. 2. Public schools need not raise money, and public wealth has few chances to get into the education system. The government’s financial burden will not be alleviated. 3. Public schools have no financial pressure. Education popularization, educational cooperation, sharing of facilities becomes dispensable. And hence, the national resources may be wasted. 4. Public schools’ surplus of budget should be returned to the treasury. Any case that does not fulfill the requirement will be incurred punishment. Therefore, the funds may be wasted, or ineffectively be used. 5. Public schools and private schools comply with different financial system, causing the difficulty of supervising, counseling, and of deciding the policy of resource distribution. In view of government ought to play the role of supervision in the educational field, the government should submit to the constitution, and supervise as well as provide the assistance to the insufficient faculty. Our research will focus on the following ends: 1. Confer the present public elementary and secondary schools’ financial system, and propose the suggestion to improve it. 2. Confer the importance of audition, interior management, and supervision system in order to apply to the municipal primary and secondary schools. 3. Confer the tax policy, tax-free standard, premium of land tax and other levies of the public elementary and secondary schools. 4. Collect and arrange the reference of Ministry of Education’s established financial system. 5. Suggest to join the accountant-officer of the public elementary and secondary schools, and to centralize the work of accounting in every county, for saving the personnel expense. The public elementary and secondary schools’ financial system is placed under the restriction of the financial system of the government’s subsidiary body. Its working and implementation of financial affairs are comparably inflexible. Based on the financial report, we should not limit the information to the concerned official members’ financial responsibility. The final financial decision should include the necessity of demonstrating the achievements. Our research will focus on the public elementary and secondary schools’ financial accounting, internal management, tax affairs, discuss them and provide our suggestion. We hope to arouse the concern of more researchers, and attain the help to solve the financial problem effectively.