國立大學相關基金會監督管理機制與會計資訊揭露之探討   免費試閱

Governance Mechanism and Accounting Information Disclosure of National University Related Foundations

目前台灣「國立大學校院校務基金」與既存「國立大學校院相關基金會」存有功能衝突之現象，各界對於國立大學是否不宜藉由基金會的設置，而規避國家預算與會計制度等對於學校收支之監督見解歧異。本研究採用層級分析法針對專家、學者座談會議前後之施測問卷進行分析，根據各層級架構中所選擇之重要影響指標，建立國立大學相關基金會監督管理及財務報表資訊公開的合理機制，並對其應重視之監管與資訊公開項目提出建議。研究結果顯示，國立大學相關基金會應強化董事會治理機制，並提升組織內部資訊公開程序，包括加強董事職權，規範財產總額一億元或總收入一千萬元以上之基金會，應聘任會計師查核年度財務報告，並透過網頁形式向社會大眾公開其財務資訊。座談會議後約有69%的衡量指標，其變異性顯著降低，顯示專家意見分歧性已獲得改善。

This study utilizes the Analytic Hierarchy Process (AHP) to test questionnaire responses collected before and after an experts/scholars meeting. The goals are 1. to gather respondents' consensus and/or recommendations for solving existent conflicts between National University Funds and their related foundations， and 2. to select key indicators for various hierarchy levels to establish respective accounting information disclosure and governance mechanisms for national university related foundations. The empirical results show that the governance mechanisms and the information disclosure need to be strengthened， including the composition of the board of directors， the engagement of independent auditors when total assets or total revenues exceed certain amounts， and the required use of websites to disclose financial information. Close to 69% of the indicators have reached consensus among experts/scholars after the meeting.