我國國立大學校院校務基金經費籌措與管控之研究

A Study on Fundraising and Internal Control of School Development Fund of National University

楊馥菁(Fu-Cheng Yang)

指導教授 ： 蔡瑤昇

國立臺北科技大學/管理學院/工業工程與管理研究所/碩士(2007年)

摘要

自85年實施校務基金以來，大學治理宛如企業經營一般，須努力創造最大效益並使學校永續經營，同時達到品質的提昇及整體教育績效之增加。惟近年來由於國家財政困難，加上政府對教育補助政策的改變，各國立大學的國庫補助款占總收入比例逐年下降。各校為了長期發展，並維持教學、研究及服務品質，需彌補不足之資金缺口，故應加強對自籌收入之籌措，並輔以經費節流的方式，來增加可自由運用資金，方能支應各項校務支出。而如何增加收入及節約支出，為本研究動機之ㄧ。此外，在國立大學的財務運作上，內部控制的觀念雖隱含於各相關法令規定及審核準則中，惟未有一套完整機制為各校所實行。而內控機制之建立須具備哪些要件，方能使學校內部管控能不鬆散、浪費及無效率，而提高校務基金之經營效率，此為研究動機之二。
本研究的主要目的為透過預算鬆綁措施，幫助各校藉由5項自籌收入來增加校務運作之資金，並採取相關的節流措施，以創造校務基金賸餘。同時對校內所擁有之資源做適當的內部管控，以避免浪費及產生弊端等情事。
本論文採用深度訪談為研究方法。首先以報表分析方式來選擇訪談對象，根據各國立大學90-94年度附屬單位決算資料，求出五項自籌收入佔總收入比率前5名之學校，並邀請其會計主任做為本研究之訪談對象，希望以該校推行校務基金頗有成效之經驗，分享給各校以為參考。
根據研究發現，無論是以90-94年度決算資料之財務分析或深度訪談結果，均認為建教合作收入及場地設備管理收入為最具收益性收入，最具發展潛力的自籌收入分別為推廣教育、投資取得收益及捐贈收入。而各校應成立一專責單位來負責收入之籌措、資金之運用以創造校務基金收入。此外，因近年來經費支出逐漸增加，各校存有不經濟支出情形，本研究獲致經費節流相關措施之結論，可供各校參酌辦理。在內部管控方面，各校目前依據各項法規辦理財務面之內部控制，並由會計人員實行內部審核工作以發現內控之缺失，並提出改進之建議。惟各校仍應訂定一套適合自己的內控機制，但因其牽涉面過廣，由各校訂定相關要件容易挂萬漏一，建議由主管機關統一訂定標準規範，再由各校根據自我特色酌予修正以執行辦理，以減少學校作業疏失並對行政效率之提升有所幫助，同時作為績效管考及追蹤行政效能之依據。
本研究對後續研究者建議，可針對學校種類、特性及地理環境等因素來研析不同型態大學的財源籌措方式。此外，各校五項自籌收入收支管理辦理陸續通過，未來執行上有何問題尚待深入研究。在內部控制上，有關控制流程之建立及內部稽核之推動，也值得後續研究者再加以探討。

關鍵字

校務基金 ； 五項自籌收入 ； 內部控制

並列摘要

From 1996, the running of the school development fund of national university, just like running the enterprise, must have the biggest benefit. At the same time, Schools also need to have a big progress to keep the quality and efficiency. For financial problems, the percentage of government education supplement money to total receiving money is reduced in every national university recently. Schools need to make more receiving money to maintain the qualities of teaching, researching and service. Researching on how to raise income and reduce expenses is the main motive of this study. In financial operation, the concept of interior control is implicated in laws and regulations that every university needs to follow. Every university should have own internal control system depending on circumstance. Researching on the key points to avoid wasting and money lacking of efficiency, and to increase efficiency on budget control are the second motive of this study.
The main prupose of this study is to help universities to make money by running the five self-help fundraisings via budget relaxation policy, and adopt proper method to reduce expense to make more surplus about running of the school development fund of national university. At the same time, we take properly internal control method to all resource to avoid waste and irregularity.
The method applied in this study is to make in-depth interview. According to the analysis of final settlement of account data from 2001 to 2005, the top five universities that have higher ratio on the five self-help fundraisings, to the gross income are chosen to give interviews with school accounting chiefs. It can be helpful to share their successful experience of running of the school development fund to other universities.
According to the analysis on final settlement of account data or the result of the in-depth interview, the best benefit item of fundraising money is the rent of space and equipments, and the potential items are donation, investment and promotion education. Every university should have a special division responsible for running the school development fund. The conclusion of study about reducing expenses and internal control can be referred to other universities. And also, every university should have own internal control mechanism to reduce operational errors in order to improve efficiency.
For later investigators, we suggest that they can investigate different financial resources from different colleges with different school category, characteristic and geography circumstance. Moreover, possible questions above regulations of five types of self-help fundraising money need to be studied more in the future. In interior budget control, we also need more studies about setting up control process and promoting interior auditing for later investigation.

並列關鍵字

School Development Fund of National University ； Five Self-Help Fundraisings ； Internal Control

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