English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 92673/123008 (75%)
Visitors : 26931271      Online Users : 426
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/65796
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/65796


    Title: 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
    Other Titles: Governance Mechanism and Accounting Information Disclosure of National University Related Foundations
    Authors: 周玲臺;朱德芳;林怡伶
    Chou,Ling-Tai Lynette;Chu,Te-Fang;Lin,Yi-Ling
    Contributors: 會計系;法律系
    Keywords: 國立大學相關基金會;會計資訊揭露;監督管理機制;層級分析法
    accounting information disclosure;analytic hierarchy process;governance mechanism;national university related foundations
    Date: 2011-05
    Issue Date: 2014-05-01 16:48:19 (UTC+8)
    Abstract: 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.
    Relation: 教育政策論壇,14(2),91-116
    Data Type: article
    Appears in Collections:[會計學系] 期刊論文

    Files in This Item:

    File Description SizeFormat
    index.html0KbHTML605View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告
    1.本網站之數位內容為國立政治大學所收錄之機構典藏,無償提供學術研究與公眾教育等公益性使用,惟仍請適度,合理使用本網站之內容,以尊重著作權人之權益。商業上之利用,則請先取得著作權人之授權。
    2.本網站之製作,已盡力防止侵害著作權人之權益,如仍發現本網站之數位內容有侵害著作權人權益情事者,請權利人通知本網站維護人員(nccur@nccu.edu.tw),維護人員將立即採取移除該數位著作等補救措施。
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback