私立高中職內部控制制度之研究 －以東部某私立高中為例

A study of the internal control system of private Senior High school and Vocational school - A case study of one eastern private high school

陳淑芬(Shu-fen Chen)

指導教授 ： 鍾彩焱

元智大學/管理學院/管理研究所/碩士(2008年)

https://doi.org/10.6838/YZU.2008.00152

摘要

摘 要

本論文研製之目的，乃近年來小部分私立高中職弊端頻生，各項缺失不斷爆發，連續發生私校弊端使部份私立高中職，面臨關閉的命運，影響眾多莘莘學子受教權益，增加教育主管機關工作負擔，更戕害私校教育的發展，此皆私立高中職內部控制不當所致。教育部於民國九十五年要求私立高中職應依內部控制原則，訂定之【內部管理及稽核作業規章】，九十六學年明令全國私立高中職依此規章實施各項內部控制作業流程。

<壹>本研究以東部某一私立高中為例，旨在探討私立高中職內部控制制度，研究目的有五：
　　一、瞭解我國私立高中職內部控制制度整合情況
　　二、瞭解我國私立高中職董事會對內部控制制度之影響及監督情況
　　三、探討現階段私立高中職內部控制制度實施之現況
　　四、探討政府(教育部中辦室)對私立高中職監督及管理情形
　　五、綜合研究發現，提出對我國私立高中職內部控制制度改進之具體建議。

<貳>本研究採文件（獻）分析和深度訪談法進行研究，並歸納主要結論如下：
　　一、內部控制制度仍待重視
　　二、政府對私立學校之內部控制度尚處於形式大於實際之監督與管理
　　三、私立高中職財務報表上網公告尚未嚴格落實管理
　　四、會計師對私立學校之簽證報告仍有改進空間
　　五、私立學校董事會仍未盡內部控制制度監督職責
　　六、社會上對私立學校內部控制制度評論應改進之處
　　 據上列研究分析與歸納之結論，提供教育行政機關、私立學校及未來研究之參考。

<參> 據此研究對教育行政機關、私立學校及未來研究提出以下之建議：
一、私立高中職有關財務透明化公開化之建議
　　 1、私立高中職財務報表上網公告應嚴格執行
　　　 2、私立高中職上網公告之財務報表，建議變更呈現格式
二、有關私立高中職內部稽核之建議
　　　 1、設置超然獨立內部稽核部門
　　　 2、設置經費稽核小組
　　 　3、加強私立高中職人員之訓練，以樹立正確內部控制觀念
　　　 4、建置有效的內部控制評估制度
三、有關私立高中職外部稽核之建議
　　　 1.教育部主管機關強制規定會計師對私校需作內部控制報告
　　　 2.強化會計師遴選制度
　　　 3.建議會計師列席董事會報告
四、有關董事會對私立高中職內部控制制度監督之建議
　　　 1.設立監察人制度
2.董事會中確立監察報告追緃流程

關鍵字

內部控制；私立高中職；內部稽核；外部稽核 ； 內部控制制度

並列摘要

ABSTRACT
The purpose of this study is to investigate the internal control system of private senior high school and vocational school. Recently, part of private high schools face the close down problems because of corruptions, which influence the rights of students’ education, increase the obligations of the authorities of concerned, and harm the development of private education. The Ministry of Education requires that private high school should enact “Internal-administration operation regulation” based on the principle of internal control system in 2006, and decree that all of private high schools should follow the regulation of internal control system process.

Part one: This study, take an eastern private high school for instance, is to discuss the internal control system of private high school. There are five research purposes:
1.To understand the situation of integration of internal control system of private high school.
2.To understand the situation of internal control system impact and supervision of private high school.
3.To investigate the factual condition of private high school’s internal control system.
4.To discuss the Ministry of Education (focus on the bureau in central Taiwan) of their supervision and administration for private high school.
5.Finally, to provide the improvement advices of internal control system of private high school.

Part two: Document analysis and interview are adopted in this study. Major conclusions are summarized as follows.
1.To value internal control system
2.The Ministry of Education does not pay attention to supervision and administration of private high schools’ internal control system.
3.To post the financial statement of private high school on internet has not still complete.
4.There exist flaws for private schools’ financial audit reports.
5.The boards of directors of private schools do not completely perform their responsibilities.
6.The improvement comments of private schools’ internal control system from social.

According to the conclusions above, it provides the references of future study at educational institution and private school.

Part there: Recommendations are as follows:
1.The advices about finance
i.Financial statements of all of private senior high and vocational schools should be thoroughly posted on Internet.
ii.It suggests that financial statements which are posted on internet should modify the form.
2.The advices about internal auditing
i.Set up the independent internal audition department.
ii.Set up the funds auditing team
iii.Enhance staff’s training to establish correct concepts of internal control system.
iv.Set up the efficient evaluation of internal control system.
3.The advices about external auditing
i.The authorities of concerned should require certified public accountant interprets internal control auditing report.
ii.Enhance the system of selecting certified public accountant.
iii.The certified public accountant of auditing should present in the boards of directors.
4.The advices about private schools’ internal control system supervision of the boards of directors.
i.Set up the system of supervisor (auditor).
ii.To establish investigation process of supervision reports in the boards of directors.

並列關鍵字

internal control； private Senior High school and Vocational school；internal auditing ； external auditing；internal control system

參考文獻

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