國立大學校院經費稽核委員會之探討分析與具體作為

A Study on the Audit Council for the National Higher Education Institutions

本文的主要目的是要探討經費稽核委員會的執行功能與稽核細則，透過對稽核制度的討論與建立，促使大學校院在財務自主的內涵與運作方面能有更進一步的認識，以落實其財務自主精神。經費稽核委員會是隨校務基金管理委員會的成立而成立，其未來在校務運作上扮演著吃重的角色，校務基金管理委員會負責學校經費相關的規劃，各行政部門則依規劃，執行經費並推動學校的發展；而經費稽核委員會則負責學校經費的內部控制與監督工作，三者皆必須對校務會議負責。但隨各校成立經費稽核委員會之後，多數學校並未能真正了解經費稽核委員會的執行角色與稽核過程，更遑論落實大學財務自主的精神。因此本文就稽核概念進行研討，輔以稽核相關的理論分析與實務經驗，分別將稽核制度與稽核要點作一探討與比較分析，本文的結論建議為：值臨大學校院走向法人化經營之際，內部稽核機制亦顯重要，因此對經費稽核委員會的首要工作應當是以建立內部財務控制制度，並且透過經費稽核手冊的建立，讓經費稽核委員在稽核工作之前能瞭解稽核角色與運作模式，在執行稽核工值時能有所遵循與依據，這除了能增加經費稽核委員的專業外，更可以達至內部經費稽核工作的品質保證，進而達到落實國立大學校院財務自主的精神，也增加了大學經營的透明度。

This paper is aimed to explore the executive function and details for the Audit Council. In accordance with the beginnings of University Funding Council for each National Higher Education Institutions， the Audit Council established plays a key factor on the part of university financial autonomy and corporate. The University Funding Council is responsible for the planning of relevant financial policies. Afterwards， the administrative teams ensure that funds facilitate the development of institution in accordance with the University Financial Memorandum. Audit Council has to ensure that suitable accounting policies are selected and applied consistently and safeguard the assets of the university to prevent and detect fraud. This paper is focused on those issues discussed upper in accordance with the theoretical discussions and empirical studies. This paper concludes that the Internal Financial Control System of Audit Council is crucial to secure the economical， efficient and effective management of the university audit council. An auditing handbook with the elaborated design can help the members of audit council know clearly how to audit and formalize all individual administrative divisions within each university institution. Also， it provides the benchmarking information on the administrative and support services of the public institutions for the National Higher Education Institutions. Hence， a professional Audit with the internal audit teams is not only to ensure the university financial autonomy and quality assurance， but also to increase the transparency of the institution administration.