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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/134016
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/134016


    Title: 資本門補助認列收入與國立大學財務績效資訊之實證研究
    An Empirical Study on Revenue Recognition of Government Capital Grants and Financial Performance of National Universities
    Authors: 林文心
    Contributors: 周玲臺
    Chou, Ling-Tai Lynette
    林文心
    Keywords: 國立大學
    資本門補助
    代管資產
    收入認列
    National university
    Government capital grants
    Assets under custody for MOE
    Revenue recognition
    Date: 2020
    Issue Date: 2021-03-02 14:18:06 (UTC+8)
    Abstract: 本研究以國立大學校務基金為研究對象,依據其財務資訊分析100-107年內整體與個別校務基金財務績效。Pinnuck及Potter(2009)探討澳洲政府轉變為應計基礎制後是否提高會計資訊有用性,本研究參考其研究方法,以預測下期業務活動現金流量之能力為衡量項目,推定若依國際公共部門會計準則規定將資本門補助及代管資產折舊皆認列收入後之決算與目前決算表比較。研究結果顯示,認列資本門補助及代管資產收入後之本期餘絀比現行之本期餘絀,於預測下期現金流量有較佳之表現,且餘絀品質亦較佳。亦發現國立大學因未認列資本門補助及接受代管資產之收入,使其經常呈現短絀,又常態性撥用受贈公積填補累積短絀,造成淨值類各科目無法真實反映各校長期累積之財務績效,亟待改善。
    This study of national universities of Taiwan analyzes the overall and individual financial performance of university funds for the period of 2011-2018 calendar years. Based on Pinnuck and Potter (2009), this study uses the ability of earnings to predict the cash flow from operating activities for the next period as a measure of useful accounting information. Hypothetical net incomes and total accruals are reconstructed to recognize revenues in accordance with the provisions of international public sector accounting standards for “government capital grants” and “assets under custody for MOE”. They are compared against the current net incomes and related total accruals presented in financial statements of national universities.
    The results show that hypothetical earnings perform better on forecasting next period operating cash flows and also exhibit better earnings quality. In addition, our study finds that because the national university funds did not recognize “government capital grants” and “assets under custody for MOE” as revenue, more than 80% national universities exhibit enduring deficits in the past. Their university funds had to be replenished often by offsetting against their donated capital. As a result, account balances in the net asset section could not reflect true financial performance of those institutions.
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    Description: 碩士
    國立政治大學
    會計學系
    107353029
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0107353029
    Data Type: thesis
    DOI: 10.6814/NCCU202100208
    Appears in Collections:[會計學系] 學位論文

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