私立大學院校財務報表有用性之研究

A Research on the Usefulness of Private University and College's Financial Statements

本研究目的在於分析目前私立大學院校會計處理及財務報導方式可能存在的問題，及可能對財務報表所產生的影響，在參考美國非營利組織之財務報表表達方式後，將目前私立大學院校財務報表予以更新表達，並以問卷方式探討私立大學院校：(1)目前財務報表與更新財務報表的表達，對於財務狀況、營運結果、遵循程度及效果與效率面之評估，何者較具有用性？以及(2)探討認知重要性（指攸關性與足夠性）、認知可用性（指正確表達與可靠性）與認知時效性（指時效性）等因素，是否會影響財務報表使用者實際使用報表之程度。實證結果發現：受試者皆傾向於會使用私立學校財務報表，藉以評估私立學校的財務狀況、營運結果、遵循程度及效果與效率等方面的績效，並傾向於認為私立學校之財務報表，應能提供攸關性、足夠性、正確表達與及時的資訊，但是比較無法提供可靠的資訊。此外，全體受試者認為更新後的財務報表，就評估學校之財務狀況、營運結果、遵循程度及效果與效率等層面而言，其有用性顯著大於目前的財務報表。最後，本文發現受試者對報表之認知重要性與其對實際使用財務報表的程度呈顯著的正相關，但其對於財務報表之認知可用性與認知時效性與其對實際使用財務報表的程度，則呈未顯著的負向關聯。

The purposes of the research are to analyze the problems in financial information of private university and college school. After referring to the expression of NPO's financial statements in the U.S., we recompile the current financial statement to investigate the actual use of reports and the factors influencing the extent of the usefulness through questionnaire survey. The empirical results show the subjects indicate they use financial statements to evaluate private university and college school's performance, and think private university and college school's financial statements is relevant, sufficient, in the correct form and timely, but it is not reliable. There exists a significant positive association between the degree of actual usefulness and perceived importance of the private university and college school's financial statements, but negative association between the degree of actual usefulness and perceived usable ness and timely. Finally, the subjects consider the converted financial statements provide more useful information than the existing financial statements.