| Summary: | 碩士 === 健行科技大學 === 企業管理系碩士班 === 103 === Abstract
Many scandals have happened at schools in recent years. These missing are caused due to staffs do not comply with internal control system and ideas. This study aimed to investigate the current execution status of internal control system on the public elementary schools. For further understand the implementing status of internal control mechanism on, this study employed a qualitative research method, the main research methods include literature analysis, in-depth interview and participant observation, sampling and in-depth interviewing 10 research objects from accounting and administrative staffs from the public elementary schools in Taoyuan County. The findings of this study are that, due to the organizational structure characteristics of schools, many administrative jobs in schools are taken by teachers who are not very familiar with the whole ideas of internal control system. Empirically, there are so many missing on the executions of financial revenue and expenditure, asset management, procurement activity, on the formulation of management system, and causes of staff factors in public elementary school. Finally, this study provides the interesting conclusions and suggestions from short-term and long-term perspectives for further studies as well. To provide a reference for future implementation of and follow the school of internal control study.
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