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篇名
私立高中職校治理機制對於會計師選任與財務資訊揭露之影響   免費試閱
並列篇名
The Effect of Governance Mechanisms of Private Senior High Schools on CPA Selection and Financial Information Disclosure
作者 黃劭彥卓佳慶張茂澤許雅晴
中文摘要
私立學校係屬非營利組織之一,以私人興學理念提供學生公共性與知識性的學習服務,校務能否正常發展與順利運作,端視董事會應有的治理機制能否適時發揮作用。尤其在過去經營不善的私立學校,財務狀況惡化常是一個重要的指標。而目前私立學校的財務狀況主要是由會計師進行查核,並公開揭露財務資訊以接受外部的監督。故本研究主要探討私立學校的治理機制是否影響簽證會計師的選任與財務資訊的揭露程度。研究樣本包含2011與2012學年度全國209所的私立高中職校,由實證結果發現:一、當私立高中職校具有願意揭露董事會規模與宗教支持等特性,則私校揭露財務報表的意願較高。二、在有揭露財務報表的私校中,具有愈高的學生受教成本、愈高的教學研究及訓輔支出、有揭露董事會規模與愈長的創校年數等四項特性的學校,則選任查核品質較高的會計師事務所的意願也愈高;然而,具有宗教支持、有接受優質化補助計畫與有揭露學程的學校,選任較高查核品質之會計師事務所的意願則愈低,這隱含學校內部治理機制較佳時,學校相對較為重視財務資訊的品質。三、在揭露財務資訊程度的部分,具有揭露董事會規模、有接受優質化補助計畫與隸屬於教育部中部辦公室的私校,揭露財務資訊的程度也愈高;然而,有宗教背景且受到宗教支持的私立高中職校,雖然有揭露財務報表,但是其揭露財務資訊的程度卻較為低落。以上的實證分析結果支持私立高中職校治理機制的良窳會對於選任會計師事務所與揭露財務資訊產生重要影響的觀點,建議可做為未來制訂或修改教育政策與私校相關法令或評鑑制度時之參考。
英文摘要
Private schools are nonprofit organizations because they provide public and knowledgeable learning services. Whether private schools can have regular development and smooth functions depends on the governance mechanisms of the school boards. Financial deterioration is a very important index especially for those poor management schools. At present, the financial reports of private schools are audited by certified public accountants (CPAs) and disclosed openly to be supervised by outsiders. This paper examines the effect of the governance mechanisms in private senior high schools on the selection of CPAs and disclosure level of financial information. The research samples include 209 private senior high schools in the academic years 100 and 101. Three research findings are presented in this paper. 1. Private senior high schools that are more willing to disclose information such as their board size and religious sect support are also more willing to disclose the financial reports. 2. Private schools that disclose the financial reports and have the four characteristics— higher educational costs, more spending on teaching and research, board size disclosure, and longer establishing years— prefer to select the CPAs that have good audit quality. However, private schools with religious sect support and government subsidies to School Actualization Plan are less willing to choose the CPAs with good audit quality. This indicates that private schools with better governance mechanisms put more emphasis on financial information quality. 3. Private schools that disclose their board sizes, receive government subsidies to School Actualization Plan, and are affiliated with Ministry of Education in Taichung Office have a higher level of financial information disclosure. Private schools with a religious background and religious sect support, however, have a lower level of financial disclosure. The research findings conclude that governance mechanisms of private senior high schools affect their CPA selection and level of financial information disclosure. The findings have implications for the making of related polices in the future.
起訖頁 109-149
關鍵詞 私立高中職治理機制會計師選任補捐助資訊揭露private senior high schoolgovernance mechanismsCPA selectiongovernment subsidiesinformation disclosure
刊名 教育政策論壇  
期數 201905 (22:2期)
出版單位 國立暨南國際大學教育政策與行政研究所
DOI 10.3966/156082982019052202004  複製DOI
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