非營利組織治理機制與財務操縱之關連－－以私立高中職為例

The Association between Governance Mechanism and Financial Manipulation of Non-profit Organizations - A look at Private Senior High and Vocational High Schools

過去研究大部分著重於私立大專院校及其他非營利組織，本研究蒐集全台灣209所私立高中職學校100及101學年度資料進行私立高中之治理機制對私立高中職財務操縱的影響，並將治理機制分為外部治理機制－－會計師事務所與教育部與內部治理機制－－董事會及校長，運用私立高中職公布之財務報表資訊瞭解其如何影響財務操縱的程度，以學校的裁決性費用應計數來探討，最後將相關變數以迴歸分析其結果。研究結果顯示外部治理機制方面，會計師事務所此變數的確會影響到私立高中職財務操縱，當私立高中職經四大聯合會計師事務所與聯合會計師事務所查核時，會抑止學校財務操縱的程度，其裁決性費用應計數會越低；在內部治理機制方面，校長此變數的確會影響到私立高中職財務操縱，當校長任期及校長平均任期愈長，其裁決性費用應計數則愈高，而當前任校長離職原因為非自願時，裁決性費用應計數操縱程度則不明顯。 Because the past study almost emphasized on the private universities and other nonprofit organizations, this paper collects the financial information of 209 Taiwan's private high schools in 2011 and 2012 to examine the association between governance mechanism and financial manipulation of private high school. Furthermore, the governance mechanism is divided into external governance mechanism (education department of the government of Taiwan and public accounting firms) and internal governance mechanism (board of director and president of school). This paper uses the financial information which announced by each private high school to understand how governance mechanism affects the extent of financial manipulation and use discretionary accrual expense to discuss. Finally, utilizing the analysis of regression to variable and analyzing the results. The results of external governance mechanism show those public accounting firms indeed affect the financial manipulation. Discretionary accrual expense is lower when school is examined by BIG 4 and corporate accounting; it will restrain the extent of financial manipulation. The results of internal governance mechanism show the president of school affect financial manipulation. When the term and average term of president is longer, the discretionary accrual expense is higher. While the pre-president quit involuntary, the extent of discretionary accrual is not obvious.