會計資訊提供對管理者決策之影響－以大學推動國際化個案為例

The Effect of Accounting Information to Manager's Decision Making - The Case of University Internationalization as Example

謝美玉(Mei-Yu Hsieh)

指導教授 ： 林利萱

元智大學/管理學院/管理碩士在職專班/碩士(2011年)

https://doi.org/10.6838/YZU.2011.00161

摘要

基於少子化的衝擊，高等教育需因應全球化。在知識經濟時代，大學推動國際化是無可避免的趨勢。國際化是一種整合且持續不斷的過程，涵育組織革新的動能。在世界各國高喊以知識經濟（knowledge based economic）為國家發展主軸的今日，惟有不斷創新才能保有學校競爭力，而人才培育的國際化是創新最根本的要素。本研究旨在探討元智大學推動國際化，藉由本研究之整理，應針對哪些關鍵項目予以加強、檢討，以助未來決策制度實施之順利及彰顯實施之成效。
國際化衡量指標計有教師、學生、研究之國際化、國際化課程、國際能見度及行政與校園之國際化等構面。台灣目前高等教育評鑑機構對於「國際化程度」之評鑑指標，仍未盡周延。國際化的發展與學校的背景脈絡及現況有極大關係，國際化的執行落差來自教師和學生。元智大學的國際化策略，所投入之教育資源成本效益，隨時需有檢視檢討。諸如(1)英語授課策略對學生學習未必有助益，易造成學習焦慮，學生對此制度實施普遍滿意度低，對專業實習也感到相當困擾，宜加強改進。(2)在國際生招募方面，免學雜費、免住宿費及提供生活津貼是元智大學目前吸引國際學生的策略，並没有一套具體的機構機制來保證國際學生招募的品質，除減少學校本身的收入之外，亦擠壓到當地學生的教育經費支出，元智應多考慮本國生權益，多照顧本國弱勢學生，外籍生獎學金應以競爭性方式取得。(3)而延聘優良師資方面，為發展卓越師資學習環境的減班減課制度上，立意甚佳，但排擠到專業課程及其實習課程，在大學部的就業率逐年下降的情況下，建議學校研擬對策，使能達到培育社會產業菁英人才為目標。另，元智每年高額的特聘教授支出，提供每年兩次來回機票、住宿及相當國外標準之待遇，平均週薪2,000美元，相當於國內助理教授月薪，此項制度支出相較於補助全校老師出國經費嚴重不足，元智應審慎思考預算支配之合理性。
高等教育對於一個國家人力資本（human capital）之培育具有絶大貢獻。所謂『人才是國家的靈魂，是進步動力的心臟』。研究結果建議政府需要長期且持續的投入更多資源，協助大學推動國際化。元智大學對於推動國際化，相對較缺乏效益之部份，經費運用上應有所取捨，以避免為推動國際化，造成學校在財務上，形成無法承受之重。

關鍵字

會計資訊 ； 國際化 ； 英語授課 ； 外籍生 ； 雙語大學

並列摘要

Based on the impact of low birth rate, higher education needs to promote globalization to recruit domestic and international students for survival. Therefore, universities’ internationalization is an inevitable trend. This study was designed to promote the internationalization of Yuan Ze University, by reviewing the effectiveness of some key internationalization projects for future decision maker to make proper decision-making.
The research includes several perspectives of internationalization, such as teachers, students, international research, international programs, international visibility and the internationalization of administration and other dimensions. The evaluation of "internationalization" is far from comprehensive in Taiwan. International development is strongly related to the school context and background. The main gaps of international implementation are students and teachers. Yuan Ze University's international strategies and the investment in cost-effectiveness of educational resources, need to be reviewed. (1)The policy of teaching in English may not be helpful for students to learn, it causes learning anxiety and students were generally unsatisfied with the policy. Therefore, it should be improved. (2)In the aspect of international student recruitment, YZU provides resources such as free tuition, free accommodation and living allowance, however there has no institutional mechanism to ensure the quality of international student recruitment. It also squeezes the resources on local students. Yuan Ze should consider local students and take care of disadvantaged students more. (3)Besides, inviting international visiting professors twice a year, provide roundtrip airfares, accommodation and considerable foreign standard payment, the average weekly payment is US$2,000 dollars, which is equal to the domestic assistant professor monthly salary. YZU should careful analysis the effectiveness of inviting foreign scholars because it cause the fund shortage of sending YZU scholars abroad. YZU has to control the budget reasonable.
Higher Education for a national human capital (human capital) has a great contribution. “Elite is the soul of a nation, and is the heart of progress”. The government needs put long-term investment to help universities to promote internationalization. While Yuan Ze University eager to be a bilingual university, some strategies are relatively lack of effectiveness should be taken into serious consideration, because that may cause the school financially shirk.

並列關鍵字

a bilingual university ； accounting information ； international ； English classes ； foreign students

參考文獻

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