| Summary: | 碩士 === 雲林科技大學 === 會計系研究所 === 98 === ABSTRACT
The decline of government support for higher education has impacted on universities’ development in Taiwan. In order to mitigate the burden of government expenditure and improve the university’s management, national universities in Taiwan have implemented the system of college affairs fund since 1999. Due to the differences between universities in fund scales, debts, returns on investment and imbalance education resources allocation, the college affairs fund mostly depend on government support. However, we have observed that management of college affairs fund differs between universities. Therefore, this study aims to investigate the management of current financial resources of the universities in Taiwan, especially in comparison of performance, asset allocation, and investments. Furthermore, the strategy of government support system is also discussed.
The results suggest five problem dimensions of college affairs fund: payment balance analysis, law restriction, higher education financial support shortage, balance sheet definition, tuition fee, five self-raised items. In payment balance analysis perspective, we found an increasing trend on payment crunch in recent year. The larger the universities, the bigger the payment crunch. This shows that an improver control of operation cost in universities. From law restriction perspective, administration offices, accounting offices, the Directorate General of Budget, Accounting and Statistics, and the Ministry of Audit are used to governmental budget audit standard. Furthermore, with increasing strict budget control, the college affairs fund is losing its flexibility. From higher education financial support shortage, 37.39 percent of income in universities is from higher education support. However, comparing with Japan’s situation, the support percentage is relatively low. From balance sheet definition perspective, the college affairs fund is regulated by the law, indicating that subsides from building construction, performance achievement are not defined as income. This results in a crunch on payment and imbalance between income and cost. From tuition fee perspective, problems from postponement of tuition fee increase and free tuition fee for under-privileged groups are worse in universities which are in country side and vulnerable. From five self-raised items perspective, there is an increasing trend in cooperative education with 1.39 from 91 to 97, becoming the most increased item of the five. Finally, this study provides suggestions for each problem perspective. For law restriction, it is suggested to modify budget law to global budgets or expenditure limits. For higher education financial support, it is suggested to develop different performance measures according to differences on universities and current performance. For balance sheet definition, it is suggested that subsides of Ministry of Education should use expenditure limits. For tuition fee, we suggest a steady increase of tuition fee. For the five self-raised items, it is suggested that management of college affairs fund to be operated by financial experts, institution in order to improve monetary effect.
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