有鑑於國內非營利組織財務報表未公開，資源提供者、主管機關無法透過財務報表監督管理當局是否將資源作有效的運用，亦無法判斷非營利組織營運成果良窳及持續營運的能力。因此國內亟需制訂財務會計準則以公開財務報表，遂引發本研究參考美國非營利組織一般公認會計原則之第一項動機，國內非營利組織目前無一般公認會計原則，而由各主管機關制訂會計制度，或組織自訂會計制度，甚至無任何制度，國內私立大專院校由教育部定有會計制度規範，但其實施至今尚有多項疑義，究竟與美國之規範有何不同，遂成為本研究第二項研究動機。 本研究分成兩部分，第一部份整理美國非營利組織一般公認會計原則，並介紹美國財務會計準則委員會針對非營利組織訂定四號公報—第93號、第116號、第117號及第124號。第二部份為將國內私立大專院校會計制度與美國私立大專院校會計制度所遵守之一般公認會計原則作一整理、分析與比較，以了解國內私立大專院校會計處理的現況與可能存在的問題，並透過問卷來彙整私立大專院校可能存在的問題。 由整理非營利組織一般公認會計原則可得到三項啟示：（1）非營利組織財務會計理論為制訂財務會計準則的基礎，（2）非營利組織會計原則有三項來源，第一個來源為一般會計處理，大部分與營利組織適用相同的會計處理準則，第二個來源為財務會計準則委員會針對特定會計處理制訂之會計準則，第三個來源為資產負債表、損益表與作業活動表應適用的會計原則，（3）為增進財務報表作為績效評估工具的用途，而引進服務努力成就指標的觀念。 本研究問卷對象為會計主任、會計師與教育部官員，其中會計主任發出85份，問卷回收率為37.64％，會計師發出67份，問卷回收率為34.32％，而教育部官員發出59份，問卷回收率為33.9％，因此整體回收率為35.55％。 實證結果彙總如下：（1）受試者皆贊成固定資產應平時提列折舊，（2）目前受限於學校施行細則第43條之規定，投資之會計處理無法採行成本與市價孰低法或市價法，（3）財務報表表達資訊品質三者看法不一致，（4）非營利組織亟需制定一般公認會計原則，（5）教育部應建立成本會計制度以計算學生單位成本。 根據實證結果與美國非營利組織一般公認會計原則之整理，本研究建議（1）參考美國制訂一般公認會計準則的模式訂定國內非營利組織一般公認會計原則，（2）改進財務報表表達方式，（3）私立大專院校會計相關法令合理性探討，（4）國內會計人員與資訊使用者重視非營利組織財務資訊。

本研究旨在探討大台北地區（台北縣與台北市）高中英語科教師在選擇教材時，可能會考量到的因素，其研究重點在於了解不同學校類型（公、私立，與城、鄉學校）以及資深與年輕老師在選擇教材時，是否有其不同的考量因素。 本研究主採問卷調查，佐以訪談方式進行。除就大台北地區二十七所公、私立高中英語科教師做抽樣調查外，並針對十位教師及六位教科書編撰者進行深入訪談，希望藉此進一步了解教師們與教科書編撰者所考量的因素為何，並探討兩者所考量的因素是否有其相關性。本研究最後歸納出結論如下： 1. 學生的英語程度與學習需求以及英語文的正確與自然度是老師與教材編撰者共同考量的因素。 2. 選擇教材時，公立高中的英文老師重視經銷人員的服務態度與售後服務以及教材的配套完整。而私立高中的英文老師重視大學聯考的導向以及學校教育政策。 3. 選擇教材時，任教於城市的高中英文老師重視經銷人員的服務態度與售後服務、溝通式教學法的理念以及教科書所涵蓋的文化層面。而任教於鄉鎮的高中英文老師重視老師本身多重職務角色之扮演（教學、導師或其他行政職務）、教學信念跟語文能力以及教材的價格是否合宜。 4. 選擇教材時，資深與年輕老師所考量的因素並沒有很大的差異。 整體來說，在選擇教材時，內在因素例如英語文的正確性、教材的編輯原理與組織架構仍是老師們最主要的考量。然而外在因素例如學生的英語程度、大學聯考的導向、學校教育政策、以及經銷人員的服務態度，亦是老師在選擇教材時所會考量到因素。因此本研究建議出版社在編撰教科書時也應考量到外在因素，使其教科書更趨於完善，更能符合老師與學生的需求。然而在此同時，老師們也應加強自己的專業知識，使其在選擇教材時能做出最正確的判斷。 / The present study was aimed at investigating what factors English teachers of senior high schools in greater Taipei area took into consideration when selecting textbooks, with particular focus on the comparison of differences between public and private schools, urban and rural schools, and senior and young teachers. Meanwhile, textbook compilers’ considerations were also explored to see if their concerns were in accordance with those of teachers. The questionnaire survey was the main research method of the present study. Moreover, the interview method was also conducted to probe further information. In total, 10 English teachers and 6 textbook compilers were interviewed in the present research. Based on the findings of the present study, four crucial points were concluded as suggested. 1. Most students’ English proficiency and learning needs as well as accurate and proper English were the primary concerns of the general English teachers and textbook compliers. 2. When selecting textbooks, public school teachers emphasized salespersons’ service and the textbook’s intact package, whereas private school teachers considered Joint College Entrance Examination, and school’s leadership more. 3. Likewise, urban school teachers took salespersons’ service, Communicative Approach and cultural component into more account than rural school teachers who were more concerned about teachers’ various roles such as teachers, mentors or administrative personnel, their own English proficiency, and textbooks’ price. 4. However, no significant differences were found between senior teachers and young teachers. Generally speaking, internal factors such as appropriateness, naturalness of English, and rationale, organization of the textbook were the primary concerns for senior high English teachers in textbook selection. However, English teachers of senior high schools were also concerned about external factors such as English proficiency and learning needs, Joint College Entrance Examination, school’s leadership, and salespersons’ service. Therefore, it is suggested that publishing companies should take external factors into more consideration to ensure that textbook being compiled can be more comprehensive in all aspects and be related to needs of both teachers and students. Meanwhile, teachers should take a firm stance based on their updated professional knowledge in making any sound judgments related to textbook selection and evaluation.