大学治理内部控制架构之实务研究

An Empirical Study on the Fundamental Framework of Internal Control for University Governance

两岸的大学都普遍享有相当程度的自主，然而大学自主的重要条件就是财务自主，财务自主则须以大学能否建立自我内部控制的机制为主要考虑，并在自我要求下逐步落实其财务控制与管理控制，走向一个度力的事业体经营。面临大学院校财务制度变革，又加上政府对大学预算资源补助逐年减少与大学行政法人化要求之际，大学之人事与会计势必面临更大的弹性自主，内部控制制度的建立亦是确保大学营运绩效的策略性的手段与目的。本文首先探讨国际相关内部控制制度组织，并分析其内部控制之具体目标与基本架构，进而探析大学自主运作下对内部控制应有的认识，并依据文献之分析，就大学人事与财务等两项支出为例进行其实务之分析与探究，最后以论述内部控制相关人员之责任作为结论。

It is obvious that the university autonomy becomes one of the critical issues among the across strait universities. However， the key factor of university autonomy is in term of attaining the finance autonomy which depends on whether the university could create its internal control system and put its operational criteria of internal control into practical governance. The main concern is that the university management is tending to the entrepreneurial role. Facing to the newly acted university foundation policy， the shortage of funding from government and the university independent corporation， the university management， regarding to the issues of personnel and accounting， must have a more flexible system for governance. The establishment of internal control is to make sure of the accuracy of the university governance. This paper first of all is to explore the international organizations and some developed countries of internal control system. The goals and framework of internal control are included as well. Next the empirical examples on internal control about university personnel and accounting are discussed based on the outcomes of international organizations and countries. The conclusion of this paper is to share the responsibility of internal control participants.