有效執行內部控制-以私立高中職為例

梁歆怡(LIANG HSIN-YI)

指導教授 ： 卓佳慶

國立中正大學/管理學院/會計資訊與法律數位學習碩士在職專班/碩士(2016年)

摘要

內部控制係一種管理過程，透過各種協調的方式及措施以保障資產的安全，提高會計資訊可靠性及完整性、增強營運效能、有效達到預期目標。1950末，政府開放私人興學培育人材，卻被有心人士利用學術殿堂包裝不法。教育部積極推動私立學校建立內部控制制度。
本研究著重於學校內部控制之措施，並探討如何透過相應之措施來有效緩解學校經營之弊端。以財務會計角度出發，探討私校財務狀況之強化，並思考如何讓私校能在制度的軌道上運行，透過訪談現職會計人員在實際執行上遇到的問題研究出如何訂定周全的內部制度並有效的執行。透過更嚴謹的制度防止不法產生。
本研究結果顯示，愈是非傳統體制的學校，執行內部控制上相對較為困難，面對少子化的情況政府應該要有其他因應之政策，而非一法適用全部。透過建置有效並且適用的內部控制流程，使得內部人員能確實有效的遵循，讓稽核人員依執掌執行職務，定期檢討並修正，公開執行狀態，達到共同監督。必可減少舞弊行為的機率。

關鍵字

內部控制

並列摘要

Internal control is a process of management to ensure the protection of property, increase the reliability of accounting information, improve the efficiency of operating, and effectively rearch anticipated goals thorugh various coordinated measures. In late 1950s, the government allowed interested individuals to start private schools, with the aim of nurturing human resources. And yet some people with malign intentions took advantage of the opportunity of starting private schools to cover their illegal activities. The Ministry of Education therefore forcefully pushed private schools on constructing internal control measures.
This research focuses on internal control measures of schools and seeks to investigate the possible proper tools to alleviate the malpractice and corruption of school governing. Based on the perspective of financial accounting, this research studies the possible ways to help private schools strengthen their financial condition and make sure that private schools will be governed by rules and institutions. Through interviewing accounting staffs of private schools regarding the obstables they encountered when implementing accounting regulations, this research proposes a series of solid internal control measures, which can prevent illegal activites from emerging when fully enforced.
This research indicates that internal control measure are harder to be implemented in unconventional schools. Facing the trend of decreasing birth rates, the government has to come up with new policies as there is no such thing as a unified rule that can be applied to all contingencies. Through the construction and implementation of effective internal control procedures and measures, all school personnel would abide by the clear-defined rules. Accounting staffs can then serve their duties following well-specified rules. Through examining on a regular basis and making the implementation process transparent, the realization of mutual inspection will be entirely possible and the probability of the emergence of illegal acitivites will be greatly lowered.

參考文獻

中華民國內部稽核協會月刊

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