本研究探討100及101年度全國209所私立高中職學校治理機制對會計師選任、財務資訊揭露和政府民間補捐助之關聯性。研究背景設定為全國私立高中職原因在於 (1) 私立學校本於教育之美意立法規範較寬鬆 (2) 私立高中職受外界關注程度未較私立大專院校高 (3) 九年一貫教育後私立高中職首先面對少子化的衝擊。私立學校最高決策單位為董事會,而校長對外代表學校,對董事會負責,都是學校治理機制的一環,卻也因此成了部分有心人士圖利之管道,造成近年來弊案不斷。 本研究結果顯示,受優質化輔助方案、學校屬性為綜合高中以及有揭露校長任期之學校較會揭露財務報表,而揭露財報的學校之中,董事會費用及受教成本越高等特性之私校越傾向找個人會計師事務所查核;規模越大及有揭露董事會規模的私校越會揭露財務資訊,私立綜合高中反而有揭露部分或不揭露財務資訊的現象;學校規模越大,不論政府或民間都比較願意資助,但創校年數越長,意味著學校資源較多,則獲得的補捐助相對較少。
This paper examines the relationship between private school governance mechanisms and CPA selection、financial information disclosure and government financial support and private donation. The board of director and principal as the governance mechanisms of private school has the obligations to maintain school operation, however, due to the problems exist in school structure, many scandals occurred in recent years. This study shows that the higher fee of board of director or teachable cost, the higher chance of schools hire private accounting firm; if the school scale is bigger or discloses the scale of board of director, then the school prefers to disclose the financial information, however, if school type is comprehensive high school, it would be negative related. When school is bigger, both the government financial support and private donation increase, but the longer of school founding year, the fewer donation it can get.