台灣公私立大學會計規範與制度之比較研究

A Comparative Study on Accounting Regulation and System of Public and Private Universities in Taiwan

黃國書(Kuo-Shu Huang)

指導教授 ： 林江亮

中原大學/商學院/會計研究所/碩士(2006年)

https://doi.org/10.6840/cycu200600306

摘要

摘要

長久以來，我國公私立大學的會計規範及制度一直存在著差異。以往，社會大眾及投資者所注重者，皆是營利組織之資訊揭露及會計制度，然而，相較於營利組織，台灣的非營利組織在發展上有許多的障礙必須排除，例如缺乏完整發展規劃，政府主管機關各自為政、未制定相關完整的法律等等。因此，對於非營利組織的資訊揭露及會計制度無法制度化。其中，公私立大學便是其中最為顯著的例子。

公立大學具有深度濃厚的政府機關特性，雖經修正案取得大學學術自主的成果，而校務基金制度亦建立財務自主的取向，然公立大學經費大部分仍來自政府，也就是納稅人的供給，政府當然應有基本監督之責。政府之補助對私立大學亦為學校的主要收入來源。因此，大學校院有責任編製允當表達的財務報表並且做出適當的資訊揭露，使學校教育資源運用得以廣為社會公眾所知，本論文將以個案研究法及深度訪談，對公私立大學之會計規範與制度進行比較，並提出相關之建議。

根據研究後發現：一、在私立大學方面，由於其經費大多依賴學生所繳之學雜費支應，加上國內捐款興學風氣尚未完全建立，因此私校財務普遍較為困窘，內部稽核的重要性更甚以往，但是「私立學校會計制度之一致規定」並無相關詳細規定，而且「經費稽核委員會」以及「基金管理委員會」也無設置之規定，而這些規定在「國立大學校院校務基金會計制度之一致規定」卻有提及，因此私立大學確有必要與公立大學建立相關之規範。二、在公立大學方面，「現金流量表」是最為需要改進的報表，因為「國立大學校院校務基金會計制度之一致規定」裡並無相關之編製準則，往後在制定時，應參考「一般公認會計原則」或是美國財務會計準則公報第117號編製。而關於公立大學基金的使用與規範，或許因為還未成熟，仍有許多方面仍需改進(例如：已指定用途，或支用受有約束之現金或銀行存款之限制等等)。三、就整體來說，公私立大學其會計制度不完善之處，可以藉由一般公認會計原則之處理方式解決，但是對於私立大學的固定資產折舊事項以及健全公立大學校務會議、私立大學董事會等等，還是有要改進之處。

關鍵字：財務揭露,校務基金,公私立大學

關鍵字

校務基金 ； 財務揭露 ； 公私立大學

並列摘要

Abstract

There are some differences, for a long time, between the public and private universities in Taiwan. Formerly, the public and investors always focus on the information disclosure or the accounting system of profit organization. However, there are many handicaps that exist in the way of non-profit organization development in Taiwan must be eliminated such as the lack of perfectly developing plans, the related laws and the government institutions did things in their own way.Therefore, the information disclosures and accounting system of non-profit organization could not be institutionalized, in which, the public and private universities are the significant ones.

The public universities have pronounced characteristics of government institution. Although, after modifying the laws of university, they got the financial and academic decision-making power, but lots of budgets came form governmental subsidy which like tax revenue. Hence the public university must be supervised. And the private ones are similar to public universities. In this study, we took the technology of case study and in-depth interview to compare the accounting regulation and system and proposed some suggestions.

Result of study：1. Most private universities have financial difficulties due to the lake of common practice in contribution and are dependent on tuition. So the internal auditing becomes more important than which in the past. But the regulation of private school about accounting system never be mentioned about it. Therefore, we suggest that the private universities must legislate for their internal auditing as public universities. 2. In most public universities, regulation of the statement of cash flow needs to be improved, because there are not any regulations about the statement of cash flow.So we suggest that the government should consult with GAAP NO.117 to legislate. 3. Entirely, the shortcomings of regulations about public and private universities could be settled by consulting with GAAP, but there are major portions of regulations that need to be improved yet, such as depreciation of fixed assets, the governance board of universities and so on.

並列關鍵字

Financial disclosures ； Fund ； Public and Private Universities

參考文獻

湯堯（2001）。學校經營管理策略。台北市：五南。

大學會計制度座談會會議手冊。（2006）。台北市：財團法人資誠教育基金會

Baron, P., Grunewald, D., 1995. Commentary. Nonprofit Management and Leadership 6 (2), 217–219.

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參考文獻