國立大學院校會計及稅務問題之研究

A Study of Accounting and Taxation for Public Universities

胡麗嬌(Li-Chiao Hu)

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/cycu200400543

摘要

校務基金制度實施後，各國立大專院校之預算，政府補助百分之七十五，餘百分之二十五需自行籌措，為籌措適足的校務經費預算，各學校主管人員莫不採行妥善運用學校資源，及廣闢財源兩方式，以為因應。為達有效運用學校資源目的，應有效的執行財務管理，包括熟悉相關法令規章、正確的估算各項成本、明確的會計記錄、確實辦理內部稽核及審計評核等。
本研究主要使我們瞭解國立大學院校校務基金實施的時代背景，並更清楚的釐清國立大學院校校務基金會計處理方法、學校績校衡量及內部稽核方式，針對現行作業問題，提出改進建議，作為未來各國立大學院相關制度修改之參考。
本研究參考美國政府一般公認會計及審計準則，來分析美國公立大學院校會計處理及財務報導內容，並說明其查核學校之方式；藉以對照我國國立大學院校校務基金會計處理及財務報導內容之差異。
本研究主要探討之內容如下：
一、探討美國公立大學院校財務會計及管理會計。
二、探討我國目前國立大學院校財務會計處理及財務報導。
三、探討國立大學院校相關稅務處理，包括免稅標準、租稅優惠，以供申報相關稅負參照。
最後作成結論與建議，以供相關單位及後續研究者參考。

關鍵字

國立大學院校 ； 會計制度 ； 校務基金 ； 國立大學院校稅務

並列摘要

Every national college/university faces a new situation in budgeting upon implementation of School Fund System newly enacted under which government contributes to 75% of the fund while the school has to raise the remaining 25%. To answer the new situation every school adopts 2 strategies in general, making optimal use of own resources and expanding sources for fundraising, for meeting the school fund budgets adequately.

It takes effective measures of administering financial management to achieve the goal of making effective use of existing resources of the school which encompasses mastering all pertinent laws, codes and orders, correcting estimating various costs, maintaining well defined accounting records, conducting internal audit and auditing evaluation, etc.

This study aims at giving an overview of current time setting in which the newly enacted school fund system for national colleges/universities first implement in Taiwan and specifically clarifying accounting treatment of school fund in national colleges/universities and the practice of school performance evaluation and internal audit. Further, this study presents some suggestions for improvements and countermeasures to the problems found in current practice and also for reference when modifying or updating the pertinent system in each school in Taiwan in the coming future.

Further, this study tries to analyze detail of accounting practice and financial statements and reports in state/city colleges/universities in the United States and also to describe the pattern of auditing the schools; and thus to demonstrate the difference in accounting treatment and financial statements and reports between the said public colleges/universities in Taiwan and the United States.

The main areas explored in this study are listed as the follows:
1.Exploring the financial accounting, management accounting and auditing treatment in state/city colleges/universities in the United States.
2.Exploring the current financial accounting practice and financial statement and report practice in national colleges/universities in Taiwan.
3.Exploring the tax affairs and practice, including exemption standards and tax preferences, in national colleges/universities in Taiwan.

At last this study presents some conclusions and suggestions for future reference by the concerned parties and interested researchers.

並列關鍵字

Tax Affairs of National Colleges/Universities ； National Colleges/Universities ； School Fund ； Accounting System

參考文獻

沈?雪（2002），「校務基金績效評估-以某大學個案為例」，國立成功大學會計學研究所碩士論文。

簡良夙（2002），「研究公益團體租稅優惠規定」，財稅研究第三十三卷第六期，頁22-46。

Earl R.Wilson，Ph.D.，CPA；Susan C.Kattelus，Ph.D.，CPA，CGFM； Leon E.Hay，Ph.D.，CPA，CGFM（2001），Accounting for Governmental and Nonprofit Entities 。

Norman,M,and B.Stocker（1991）Data envelopment analysis.NY:John Wiley & Sons.

參考文獻