私立大學院校財務報表有用性之研究

A Research of the Usefulness of Private University and College School’s Financial Statements

林宣音(Shan-Yin Lin)

指導教授 ： 林江亮

中原大學/商學院/會計研究所/碩士(2004年)

https://doi.org/10.6840/cycu200400216

摘要

非營利組織的規模日逐擴大，雖然其營運目的與一般營利事並不相同，但在有效監督及評估其經營狀況與績效上，財務報表的使用在非營利組織中亦是一項重要且合理的方式。私立大學院校近年強制公開其財務資訊，其會計處理方法與財務報導模式是否能允當表達其營運狀況勢必受到重視，但國內並無相關文獻探討其有用性，故引發本研究對此議題的興趣。
　　本研究目的為回顧文獻中提及之目前私立大學院校會計處理及財務報導方式可能存在的問題，且加以分析其可能對財務報表所產生的影響，並參考美國非營利組織之財務報表表達方式後，將目前私立大學院校財務報表重新改編。最後以問卷方式探討私立大學院校財務報表使用者實際使用程度及其影響因素的看法與關聯性為何，並將檢視改編後報表是否較目前報表更具有用性。期望能透過此研究了解國內私立大學院校可能存在的問題並提出建議，並開啟有關非營利財務資訊的研究。
　　本研究問卷對象為學校會計主任、簽證會計師、教育部官員與學者。其中，學校會計主任發出103份，回收率為23.31%；簽證會計師發出65份，回收率為38.46%；教育部官員發出10份，回收率為50%；學界發出85份，回收率為32.94%。因此，整體回收率為33.06%。
本研究之實證結果彙總如下：(1) 受試者皆傾向於會使用私立學校財務報表來評估私立學校的辦學成績；(2) 受試者傾向於認為私立學校財務報表能提供攸關、足夠、正確表達形式、及時的資訊，但是傾向於認為私立學校財務報表無法提供可靠的資訊；(3) 受試者認為在評估私立學校的遵循程度、財務狀況、營運結果時，私立學校財務報表能提供攸關、足夠、正確表達形式、可靠的資訊； (4) 受試者對私立學校財務報表的實際使用程度與對報表之認知重要性存有顯著的正向關聯，但認知可用性與認知時效性之間存有負向關聯，但並不顯著。最後，全體受試者認為改編後財務報表在各施政層面上其有用性大於目前財務報表。
根據實證結果，本研究建議：(1) 建立一套完整評鑑指標並編製績效報告，以期方便各類使用者需求，並有效地監督私立學校辦學的過程；(2) 改進財務報表的表達方式，對於提升學校會計資訊的有用性有其正面與積極的幫助；(3)應針對非營利組織訂定一套適合的會計制度。

關鍵字

私立大學院校 ； 財務報表 ； 非營利組織

並列摘要

NPOs’ are different from those of business enterprises, but it is the same between profit organizes and NPOs to use financial statements that are an important and reasonable approach to monitor and measure the operating status and performance of organizes. However, currently there exists no related study examining usefulness of NPOs’ financial statements in Taiwan, which motivates this research.
The purposes of the research are （1）to analyze the problems in financial information of private university and college school；（2）consulting the expression of NPO financial statement in the U.S., to recompile the current financial statement；（3）to investigate the actual use of reports and the factors influencing the extent of the usefulness through questionnaire survey.
The questionnaires were mailed to 103 accounting directors of private school, a response rate of 23.31%, 65 to CPA, a response rate of 38.46%, to 10 the directs of ministry of education, a response rate of 50%, and 85 academia, a response rate of 32.94%, with total response rate of 33.06%.
The empirical results are summarized as follows: (1) the subjects indicate they use financial statements to evaluate private university and college school’s performance; (2) the subjects think private university and college school’s financial statements is relevant, sufficient, in the correct form and timely, but it is not reliable; (3) the subjects indicate the private university and college school’s financial statements can provide useful information concerning budgetary compliance, financial condition and operating results of the private university and college school, but they can’t provide useful information concerning efficiency and effectiveness; (4) there exists a significant positive association between the degree of actual usefulness and perceived importance of the private university and college school’s financial statements, but negative association between the degree of actual usefulness and perceived usable ness and timely. Finally, the subjects consider the converted financial statements provide more useful information than the existing financial statements.

並列關鍵字

private university and college school ； financial statement ； not-for-profit

參考文獻

American Institute of Certified Public Accountants. 1994. Statement of Position 94-3. Reporting of Related Entities by Not-for-Profit Organizations.

Daniels, J. D. and C.E. Daniels. 1991. Municipal financial reports: what users want. Journal of Accounting and Public Polcy10(1): 15-38.

Ernst and Winney. 1979. How Cities Can Improve Their Financial Reporting. Cleveland, OH: Ernst and Whinney.

　　　　　　　　　　　　　　　　　　　　　. 1993. Statement No.116.　Accounting for contributions Received and Contributions Made.

.1993. Statement No.117. Financial Statements for Not-for-Profit Organizations.