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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/95460


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    題名: 私立大學院校之財務結構及會計處理
    作者: 許弘毅
    貢獻者: 許崇源
    許弘毅
    關鍵詞: 私立大專院校
    財務結構
    財務報表
    折舊
    private universities and colleges
    financial structure
    financial statements
    depreciation
    日期: 2002
    上傳時間: 2016-05-09 16:21:31 (UTC+8)
    摘要: 　　近年來私立大專院校的弊案層出不窮，引起社會大眾的高度重視，本研究即針對私立大專院校之財務結構現況與會計處理作探討。本研究採用財務項目組成要素與相關財務比率，進行財務結構現況分析，並透過規模大小、組織型態、系所類別與正常異常等劃分，作進一步的探討；另外，本研究探討我國目前對於私立大專院校財務報表編製之規定與會計理論相違之處，以提供改進之建議，並建立適當假設，針對折舊性固定資產提列折舊，檢視相關財務比率變動的情形。
    　　研究結果發現，私立大專院校的收入來源，主要為其學雜費收入，其次為補助及捐贈收入。而經常性支出項目，主要為其教學研究及訓輔支出，其次為行政管理支出。資產組成結構係以固定資產比重最高，其次為流動資產及長期投資與基金；而折舊性資產佔總資產的比率約為50%。就整體而言，其流動性尚稱良好，負債比率約為14%；資產報酬率約為10%，權益報酬率約為11%；經常性支出佔總收入之比率約為70%。在本研究所建立之假設下，試提折舊發現變動程度較大的項目為當期餘絀佔總收入的比率與負債比率。且改編前後達顯著差異水準的有經常性支出及當期餘絀占總收入比率、固定資產比率、長期資金佔固定資產比率等。
    　　本研究根據上述研究結果，建議私立大專院校的折舊性固定資產，應於使用期間內提列折舊，及私立大專院校的會計處理應儘量與我國一般公認會計原則一致，並儘速制定非營利組織適用之一般公認會計原則。
    　　Recently, the corruptions of private universities and colleges have emerged, and attract much concern from the public. This study evaluates the current financial structure of and the financial accounting standards for private universities and colleges. The current financial structure is evaluated by using percentage analysis and relevant financial ratio analysis. To explore this issue more in depth, the study discuss the financial structure based on the scales of size, the organization types, the operating natures, and normal-abnormal separation of private universities and colleges. Besides, this study compares the accounting standards of private universities and colleges with Generally Accepted Accounting Principles and provides revise proposals. This study also establishes proper assumptions for private schools’ depreciable fixed assets and observes the effect of the change on the depreciation accounting on the financial ratios.
    　　Empirical results show that tuition revenues are the primary income resources of private schools. The subsidies and donations occupy second big share. The expenditures of the instruction and the administration are the major items of the regular expenditures. Fixed assets have the biggest percentage of the total assets, and the current assets and long-term investments are the second and the third respectively; the depreciable assets are about 50% of the total assets; As a whole, the fluidity of the private schools is sound, and the debt ratio is about 14%; ROA is about 10%, and ROE is about 11%; regular expenditures are about 70% of total incomes. Under the assumptions of this study, we found that current surplus/ total incomes ratio and debt ratio are greatly affected, and regular expenditures/total incomes ratio, current surplus/total incomes ratio, fixed assets/total assets ratio, and long-term capital/fixed assets ratio are significantly different.
    　　According to the results above, this study suggests that the depreciable fixed assets of the private universities and colleges be depreciated during the useful life, and the accounting standards be accordant with GAAP. Last but not the least, we should establish GAAP for the non-profit organizations as soon as possible.
    參考文獻: 一、中文部分
    司徒達賢，1999，非營利組織之經營管理，台北：天下遠見。
    江明修，1999，第三部門：經營策略與社會參與，台北：智勝。
    江明修、陳定銘，2000，我國基金會之問題與健全之道，台北：智勝。
    吳國明，2000，非營利組織租稅徵免之研究，政治大學會計學系未出版碩士論文。
    李宜芳，2000，教育部補助與公、私立大學辦學績效之評估，台北大學財政研究所未出版碩士論文。
    周玲臺、林嬋娟與王文英，2001，中美日公私立大專院校會計準則之比較研究，政府及非營利組織會計問題研討會發表論文。
    哈佛商業評論，2000，非營利組織，台北：天下遠見。
    張瑜，1999，非營利組織一般公認會計原則探討_我國私立大專院校會計制度現況分析，政治大學會計研究所未出版碩士論文。
    張文瑛，1999，非營利組織一般公認會計原則之研究-以經濟事務財團法人為例，台北大學會計研究所未出版碩士論文。
    張力允，1999，我國公私立大學校院經營績效之比較研究，中正大學會計研究所未出版碩士論文。
    許崇源，2001，我國非營利組織財務公開相關問題之研究，政府及非營利組織會計問題研討會發表論文。
    許世雨，1999，非營利組織與公共行政，收錄於第三部門：經營策略與社會參與，江明修(編)，台北：智勝出版社。
    馮燕，2000，非營利組織之定義、功能與發展，收錄於非營利部門組織與運作，蕭新煌(編)，台北：巨流圖書。
    赫茲林格，張茂芸譯，2000，非營利組織，台北：天下遠見。
    鄭丁旺、林美花，1998，高級會計學。
    鄭丁旺，1998，中級會計學。
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    賴仁基，1996，我國綜合大學效率差異之衡量─資料包絡分析的應用，政治大學財政研究所未出版碩士論文。
    蘇洺賢，2000，我國非營利組織之跨組織合作關係類型及管理機制探討，靜宜大學企業管理研究所未出版碩士論文。
    嚴立雯，2001，私立大學財務運作績效評估之研究，實踐大學企業管理研究所未出版碩士論文。
    二、英文部分
    Epps, R. W., and A. Bailey. 1991. The Impact of SFAS 93 on Colleges and Universities. The CPA Journal 61 (July): 54-59.
    Financial Accounting Standards Board. 1980. Objectives of Financial Reporting by Nonbusiness Organizations. Statement of Financial Accounting Concepts No.4.
    Financial Accounting Standards Board. 1987. Recognition of Depreciation by Not-for-Profit Organizations. Statement of Financial Accounting Standards No.93.
    Financial Accounting Standards Board. 1993. Accounting for Contributions Received and Contributions. Statement of Financial Accounting Standards No.116.
    Financial Accounting Standards Board. 1993. Financial Statement of Not-for-Profit Organizations. Statement of Financial Accounting Standards No.117.
    Financial Accounting Standards Board. 1995. Accounting for Certain Investments Held by Not-for-Profit Organizations. Statement of Financial Accounting Standards No.124.
    Financial Accounting Standards Board. 1999. Transfers of Assets to a Not-for-Profit Organization or Charitable Trust That Raises or Holds Contributions for Others. Statement of Financial Accounting Standards No.136.
    Hansmann, H. B. 1980. The role of nonprofit enterprise. Yale Low Journal 89 (April): 835.
    Jordan, C. E., and S. J. Clark. 1996. Preparing financial statements for not-for-profit entities under SFAS No.117. Ohio CPA Journal 55 (April): 24-33.
    Kane, T. J., and D. Staiger. 2001. Improving school accountability measures. NBER Working Paper No.8156 JEL No.I2.
    Locklear, A. 1997. What``s the impact of SFAS 116 & 117 on non-profit organizations?. Fund Raising Management 28 (April): 18-20.
    Meeting, D. T., and R. W. Luecke. 2000. Raising or holding contributions for others. Journal of Accountancy 189 (June): 47-55.
    Patten, D. M., and J. R. Wambsganss. 1991. Accounting for fixed assets in a nonprofit environment: a recommendation. The Government Accountants Journal 40 (Fall): 44-50.
    描述: 碩士
    國立政治大學
    會計學系
    資料來源: http://thesis.lib.nccu.edu.tw/record/#A2010000360
    資料類型: thesis
    顯示於類別:[會計學系] 學位論文

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