私立高中職之治理機制對其財務操縱的影響

The Association between Governance Mechanism and Financial Manipulation of Private High School

鄭又銘(YOU MING CHENG)

指導教授 ： 黃劭彥

國立中正大學/管理學院/會計與資訊科技學系/碩士(2014年)

摘要

由於過去之研究大部分著重於私立大專院校及其他非營利組織，本研究即針對私立高中職並蒐集了全台灣209所私立高中職學校100學年度及101學年度之資料來進行私立高中之治理機制對私立高中職財務操縱的影響，並進一步將治理機制分為外部治理機制與內部治理機制，其中外部治理機制有會計師事務所與教育部，而內部治理機制有董事會及校長，運用私立高中職於所公布的財務報表資訊來了解其如何影響財務操縱的程度，而財務操縱的程度以學校的裁決性費用應計數來探討，最後將相關變數以迴歸分析其結果。
外部治理機制方面，研究結果顯示，會計師事務所此變數的確會影響到私立高中職財務的操縱，其中四大聯合會計師事務所與聯合會計師事務為所會抑止學校財務操縱的程度，當私立高中職是經四大聯合會計師事務所與聯合會計師事務所查核時，其裁決性費用應計數會較少；而內部治理機制方面，研究結果顯示校長此變數的確會影響到私立高中職財務的操縱，其中校長任期及校長平均任期愈長，則私立高中職之裁決性費用應計數則愈高，而當前一任校長離職原因為非自願時，裁決性費用應計數操縱的程度則不明顯。

關鍵字

裁決性費用應計數 ； 財務操縱 ； 治理機制 ； 私立高中職

並列摘要

Because the past study almost emphasized on the private universities and other non-profit organizations, this paper emphasizes on Taiwan’s private high school and collects the financial information of 209 private high schools in 2011 and 2012 to examine the association between governance mechanism and financial manipulation of private high school. Furthermore, governance mechanism divided into two parts. One is external governance mechanism, and the other is internal governance mechanism. External governance mechanism is comprised of education department of the government of Taiwan and public accounting firms. Internal governance mechanism is comprised of board of director and president of school. Then, this paper uses the financial information which announced by each private high school to understand how governance mechanism affects the extent of financial manipulation. The meaning of the extent of financial manipulation is discretionary accrual expense. Finally, utilizing the analysis of regression to variable and analyzing the results.
The results of external governance mechanism show those public accounting firms indeed affect the financial manipulation. Moreover, BIG 4 and corporate accounting firm restrained the extent of financial manipulation. Discretionary accrual expense is lower when school is examined by BIG 4 and corporate accounting. The results of internal governance mechanism show the president of school affect financial manipulation. When the term and average term of president is longer, the discretionary accrual expense is higher. While the pre-president quit involuntary, the extent of discretionary accrual is not obvious.

並列關鍵字

financial manipulation ； governance mechanism ； Private high school ； discretionary accrual expense

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