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研究生:李佩芷
研究生(外文):Pei-Chih Lee
論文名稱:公私立大學外部資源依賴對內部財務運作相關性探討
論文名稱(外文):The relationship between internal financial operation and outside resource dependency in Taiwan public and private universities
指導教授:黃劭彥黃劭彥引用關係盧正宗盧正宗引用關係
指導教授(外文):Shaio-Yan HuangCheng-Tsung Lu
學位類別:碩士
校院名稱:靜宜大學
系所名稱:管理碩士在職專班
學門:商業及管理學門
學類:企業管理學類
論文種類:學術論文
論文出版年:2010
畢業學年度:98
語文別:中文
論文頁數:33
中文關鍵詞:校務基金資源依賴非營利組織
外文關鍵詞:NPOResource dependencySchool Foundation
相關次數:
  • 被引用被引用:1
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  • 下載下載:167
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大學的治理內部財務運作是重要的關鍵因素,而大學的營運非以營利為目的,政府歲出預算之教育經費,重視對高等教育的補助,而補助經費的配置與多寡對於大學內部之財務運作影響,目前探討此一重要主題之實證研究較缺乏。本研究以20家公立大學及27家私立大學各2年度之決算資料,參考Plummer et al.(2007)學者衡量基金之方式,以迴歸分析探討大學組織體對外來的補助依賴,對內部的財務運作表現,與其產業規模之相關性探討。實證結果顯示,補助款收入百分比對於公私立大學財務運作績效皆呈顯著負相關,對於公私立大學之產業規模呈顯著正相關。學雜費收入百分比及學生人數對於私立大學財務運作亦呈顯著負相關;學雜費收入百分比對於公立大學產業規模呈顯著正相關。顯示組織外資源的依賴確實會影響組織內部之財務運作,及其在同一產業之下規模的位置,本研究結果可作為補助經費分配之參考。
This study uses 94 schools’ financial statements which provided by public and private universities in Taiwan to investigate the relevance of external resource to universities’ financial performance and financial position. We find that external resource have negative relationship to the revenues minus expenses, divided by total revenues (measurement of financial performance) and positive relationship to the total net assets, divided by total revenues (measurement of financial position) in both public and private universities. The findings suggest that external resource provided by government is an important factor to the financial operation of the schools. In order to have equal opportunity of development in both public and private schools, external support from public sectors has the responsibility to avoid the relevance from external control to internal operation.
圖目錄 I
頁次 I
表目錄 II
第一章 緒論 1
1.1研究背景與動機 1
1.2研究目的與問題 4
1.3研究貢獻 6
1.4研究流程 7
1.5論文章節 8
第二章 文獻探討 9
2.1 資源依賴理論 9
2.2 資源依賴與監督機制 9
2.3 非營利組織資金來源依賴程度對於會計資訊表現的影響 10
第三章 研究方法 13
3.1研究假說 13
3.2 變數定義與衡量 14
3.3 研究期間、樣本選取與資料搜集 18
3.4 實證模式 19
第四章 實證結果與分析 20
4.1 敘述統計與相關分析實證結果分析 20
4.2 實證結果分析 27
第五章 結論與建議 28
5.1 研究發現與討論 28
5.2 研究貢獻與管理意涵 29
參考文獻 31
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