內部控制、企業資源規劃系統與學校行政管理之研究-以某私立高級中學為例

Research on Internal Control, Enterprise Resource Planning System and School Administration - Take a Private High School as an Example

曾筱雲(Hsiao-Yun Tseng)

指導教授 ： 盧正宗

國立臺中科技大學/商學院/會計資訊系碩士班/碩士(2020年)

摘要

本研究旨在瞭解某私立高級中學組織行政成員對內部控制制度、學校行政管理及企業資源規劃系統瞭解程度及待改善問題，使用自編問項採半結構式訪談方法，對組織行政成員進行瞭解程度分析，另運用學校效能評量模式予以衡量效能，獲得以下結果：
　　一、內部控制制度：確實依循主管機關規範、法令規章、會計制度設立制度；　　對於作業準則、分工規範、各項標準作業程序未臻明確。
　　二、學校行政組織：溝通協調管道不健全；人員之間摩擦過多；組織工作流程運作不順暢。
　　三、企業資源規劃系統：認知及使用程度不佳；功能彈性不良；系統導入成效不彰。
　　其次，分析現行學校組織內部改善方法：需要重新建立內部控制制度整體觀念、審視現有作業準則、分工規範及各項標準作業程序立即改善修正、強化行政組織間個人及團隊精神、改善溝通協調方式、重新建立企業資源規劃系統觀念、立即施行企業資源規劃系統再教育訓練和落實全員參與。以健全學校行政組織整體績效，提升行政組織效能，使學校能於快速變遷的社會環境中擁有強力競爭力。

關鍵字

內部控制制度 ； 學校行政管理 ； 企業資源規劃系統

並列摘要

This study aims to understand the executive members of a private high school organization for the internal control system, school administration and enterprise resource planning system understanding and problems to be improved, use self-edited question items to adopt semi-structured interview method, analyze the degree of understanding of the executive members of the organization, in addition, use the school effectiveness evaluation model to measure effectiveness, Get the following result：
　　1. Internal Control System: There are indeed subject to the provisions of the competent authorities, laws and regulations, accounting standards to establish standard; for work item standards, work distribution standards, standard operating procedures are not clear.
2. School Administration: Communication and coordination channels are not perfect; too many communication problems between people; organizational workflow is not running smoothly.
3. Enterprise Resource Planning System: System Poor cognition and usage; system poor functional elasticity; system import failed.
According to this researah, re-analysis of the internal improvement methods of the current school organization: First need to re-establish the overall concept of internal control system、and eview the work item standards, work distribution standards, standard operating procedures to immediately improve and amend、strengthen individual and teamwork among administrative organizations、and improve communication and coordination methods、and re-establish the enterprise resource planning system concept、and Immediately implement re-education training of enterprise resource planning system and to ensure that all personnel to be involved in the above business. Ensuring the improvement of the overall performance of the school's administrative organization and improving the efficiency of the administrative organization, so that schools can in a rapidly changing social environment has a strong competitive.

並列關鍵字

Internal Control System ； School Administration ； Enterprise Resource Planning System.

參考文獻

王立志，1999，系統化運籌與供應鏈管理(初版)，滄海書局。

王怡心、周靜幸、黃琬玲（譯），2009，內部控制監督指引（原作者：Committee of Sponsoring Organizations of the Treadway Commission），臺北市：中華民國內部稽核協會。

王怡心，2013，COSO 2013的內部控制定義，內部稽核，81，16-20。

王松弘，2002，影響台灣製造業導入ERP 系統之因素探討，東華大學企業管理研究所未出版碩士論文，花蓮。

王耀華，1990，現代管理與行政三聯制之研究，台北市,黎明文化事業。