Study on accounting treatments and Financial Reporting of University Fund－for example of National multiversity university fund

• Main Authors: Chia-Chen,Juan, 芮家楨
• Other Authors: Yi-Hsin Wang, Ph.D.,CPA
• Format: Others
• Language: zh-TW
• Published: 2002
• Online Access: http://ndltd.ncl.edu.tw/handle/94189277632072971618

碩士 === 國立臺北大學 === 會計學系 === 90 === Abstract National Taipei University Graduate school of Accounting Title : Study on accounting treatments and Financial Reporting of University Fund－for example of National multiversity university fund Name : Chia-Chen,Juan Adviser : Yi-Hsin Wang, Ph.D.,CPA Date : June, 2002 The government launched the University Fund System from FY 1986, which changes the budget type of national universities and impacts them greatly. Since The Education Budget Allocation and Management Law publicized in 2000, the publication of financial reporting of schools will be required. It seems that financial reporting becomes more important to the users. The study makes a research on this topic to inspect the functions developed by financial reporting of University Fund. Higher Education in United States is famous as its multi-development. It lays emphasis on teaching, research and relative service. Public universities and colleges have traits of non-profit organization and use the fund accounting for control purposes. So Introduce the concept of fund accounting, accounting basis and measurement focus. Besides Governmental Accounting Standards Board（GASB）added a project on accounting and financial reporting by public universities and colleges to its agenda in 1986. These researches and governmental accounting standards series may offer some references. Recent years, there have been some major reforms in higher education system of the ROC, which put University Fund into practice. Though by analyzing financial reports of eight national universities adopting University Fund over three years, we can evaluate their financial positions. But some accounting treatments influence representations of financial information. We make lots of amendments on accounting treatments and financial statements based on both of GASB statement No.35 and national specialists′ opinions. In case study, try to adapt statement of revenues, expenses, and changes in net assets for statement of revenues and expenditures; statement of net assets for balance sheet. For financial statements are the core of financial reporting. We think such adaptations will transmit more relevant, understandable, and comparable information to help all the users get aware of how the schools operate and which economical resources they abstain. At last, the study presents some conclusions and suggestions. Hope to attract the authorities concerned on financial reporting provided by University Fund. To establish a sound accounting system suitable for it, which narrows the gaps among public and private schools, can resolve such problems and improve the characteristics of financial information.