近十年來全國大專院校的快速增加，教育市場供給的大學生遠超過市場需求，近幾年已有供需失衡的狀況。私立大學為一特殊型之文教財團法人，受到私立學校法及大學法之規範，政府核准設立私立大學後，一直採取各種限制措施，由於限制過多，且缺乏市場競爭及淘汰的機制，加上教育資源偏重於公立學校，教育資源分配嚴重失衡。 過去在營利事業之財務危機研究中指出以傳統財務性指標建立財務危機預警模型，可以獲得良好之危機預警模型。相同於一般企業市場化宗旨，本研究依照研究結果用在私立大專院校，觀察學校之財務性指標是否也如營利事業研究結果一樣對於危機預警模型具有區別能力，藉以探討建立出適合台灣的退場機制。 本研究以94學年度有系所未通過教育部評鑑系所的學校設定為危機學校，通過教育部評鑑系所的學校設定為正常學校，本研究學校樣本為27家，通過評鑑的正常學校樣本為14家，有系所未通過評鑑的危機學校樣本為13家，依此建立Logit模型。 以2006-2007年樣本學校之財務變數與學生比率變數建立起財務預警模型，發生危機當年與發生危機前一年之正確區別率均頗高，再依據加權效率性之分析，決定模型最佳臨界點。問題年度最佳之臨界點為0.5，其正確區別率有0.92，對於本研究27個樣本學校中可以正確判定出正常學校或是危機學校的有25家。由以上結果可以得知用學校財務變數所建立之財務危機預警模型具有區別力。

University of Macau / Faculty of Education

近年來私立大專院校的弊案層出不窮，引起社會大眾的高度重視，本研究即針對私立大專院校之財務結構現況與會計處理作探討。本研究採用財務項目組成要素與相關財務比率，進行財務結構現況分析，並透過規模大小、組織型態、系所類別與正常異常等劃分，作進一步的探討；另外，本研究探討我國目前對於私立大專院校財務報表編製之規定與會計理論相違之處，以提供改進之建議，並建立適當假設，針對折舊性固定資產提列折舊，檢視相關財務比率變動的情形。 　　研究結果發現，私立大專院校的收入來源，主要為其學雜費收入，其次為補助及捐贈收入。而經常性支出項目，主要為其教學研究及訓輔支出，其次為行政管理支出。資產組成結構係以固定資產比重最高，其次為流動資產及長期投資與基金；而折舊性資產佔總資產的比率約為50%。就整體而言，其流動性尚稱良好，負債比率約為14%；資產報酬率約為10%，權益報酬率約為11%；經常性支出佔總收入之比率約為70%。在本研究所建立之假設下，試提折舊發現變動程度較大的項目為當期餘絀佔總收入的比率與負債比率。且改編前後達顯著差異水準的有經常性支出及當期餘絀占總收入比率、固定資產比率、長期資金佔固定資產比率等。 　　本研究根據上述研究結果，建議私立大專院校的折舊性固定資產，應於使用期間內提列折舊，及私立大專院校的會計處理應儘量與我國一般公認會計原則一致，並儘速制定非營利組織適用之一般公認會計原則。 / Recently, the corruptions of private universities and colleges have emerged, and attract much concern from the public. This study evaluates the current financial structure of and the financial accounting standards for private universities and colleges. The current financial structure is evaluated by using percentage analysis and relevant financial ratio analysis. To explore this issue more in depth, the study discuss the financial structure based on the scales of size, the organization types, the operating natures, and normal-abnormal separation of private universities and colleges. Besides, this study compares the accounting standards of private universities and colleges with Generally Accepted Accounting Principles and provides revise proposals. This study also establishes proper assumptions for private schools’ depreciable fixed assets and observes the effect of the change on the depreciation accounting on the financial ratios. 　　Empirical results show that tuition revenues are the primary income resources of private schools. The subsidies and donations occupy second big share. The expenditures of the instruction and the administration are the major items of the regular expenditures. Fixed assets have the biggest percentage of the total assets, and the current assets and long-term investments are the second and the third respectively; the depreciable assets are about 50% of the total assets; As a whole, the fluidity of the private schools is sound, and the debt ratio is about 14%; ROA is about 10%, and ROE is about 11%; regular expenditures are about 70% of total incomes. Under the assumptions of this study, we found that current surplus/ total incomes ratio and debt ratio are greatly affected, and regular expenditures/total incomes ratio, current surplus/total incomes ratio, fixed assets/total assets ratio, and long-term capital/fixed assets ratio are significantly different. 　　According to the results above, this study suggests that the depreciable fixed assets of the private universities and colleges be depreciated during the useful life, and the accounting standards be accordant with GAAP. Last but not the least, we should establish GAAP for the non-profit organizations as soon as possible.