國立大學校院校務基金政策從民國八十四開始試辦，至今已推行多年，但本研究發現目前尚無研究探討各校校務基金決算書上所列示之差異原因。由於國立大學預算是學校承諾未來計畫之工作，而決算是實際執行之結果，兩者差異除了一些無法控制因素外，若詳細檢討差異可以回饋給學校及主管機關未來在執行計畫或活動時能夠加以修改或改善。本研究分析公立大學96年至99年44所學校預算數、決算數差異情況，並彙整各校院對於預、決算數差異之原因，嘗試透過標準成本制與差異分析法之應用，詳細探討造成各校於預、決算數差異之因素，使差異分析能具體提供資訊給學校作為未來預算編製及成本控制管理之參考運用。
本研究發現儘管各校在國立大學校務基金決算書中，有列示預、決算差異及在備註說明其差異之理由，但說明都相當簡略除非原因明顯，否則甚難瞭解。研究發現教學研究及訓輔成本、管理費用與總務費用的用人費用皆有高估之傾向，主要是因為教、職員預算員額編列高估所致，同時透過差異分析亦顯示，即便有數量上之有利差異，仍有價格上之不利差異，代表相關之人事成本也偏高。教學研究及訓輔成本與管理費用與總務費用之折舊、折耗及攤銷在預算編列時嚴重低估。學生公費及獎勵金之靜態預算不利差異是由於平均每單位學生成本決算數較預算數高，而部分學校也是因為數量之不利差異；而靜態預算有利差異則主要是由於價格之有利差異所造成。大部分學校在研究發展費用中，其靜態預算不利差異係因價格上不利差異，即便大部分學校也具有數量上之有利差異。在學雜費收入淨額部分，靜態預算有利差異大部分係由數量之有利差異所造成；而造成學雜費收入淨額靜態預算不利差異除了數量上的不利差異外，大部分的學校是因為價格上的不利差異。本研究建議預算差異說明部分應明確界定差異金額與％需強制說明原因，並考慮編列「彈性預算」及差異分析方式增加價格差異及數量差異部分。 / Public universities have adopted public university fund instead of government fund since 1995. However, no research tries to analyze the reasons of the variance between the budget and the actual accounts of public universities. Since the budget of a public university is a commitment for the future plans and the actual account is the school’s executed result. The variance between them, except some uncontrollable factors, not only can provide some feedback but also can provide for improvement of the future plans, if the analysis had been analyzed effectively. Therefore, this study attempts to apply variance analysis of the standard cost and analyzes the variance between budget and final account of 44 public universities from 2007 to 2011. The proposed variance analysis approach is expected to substantially provide some useful information for public universities for the budget preparation and cost control and management.
This study reveals that many universities indeed listed and explained the variance, but most of the explanations are quite rough. However, based on schools’ variance analysis it is very difficult to understand why and how the variances stand for, unless the reason is quite obviously. The study founds that the employees’ payrolls of teaching and research, training and consulting expenses, and general and administration expenses are overestimated due to overestimate the number of teachers and staffs. Variance analysis indicates that even a favorable variance on quantity, the price variance is still unfavorable, which means that the average personnel expenses are higher than the budget. The depreciation expenses of teaching and research and general and administration expenses are underestimated for all schools. Most school has an unfavorable static budget variance on student grant mainly due to higher actual average cost per student than the budget, and some schools due to unfavorable quantity variance. Most of schools’ unfavorable research and development expenses are caused by unfavorable price variance, although most of them have favorable quantity variances. The net revenue on tuition and fees, the favorable static budget variance is mainly due to favorable quantity variance and the unfavorable variance of net revenue on tuition and fees results from price variance. The research suggests that Ministry of Education should establish a standard amount or percentage of variance and requires public universities to explain when variance is higher than the standard. The public universities should prepare the “flexible budget” and apply the the price variance and quantity variance to variance analysis.
| Identifer | oai:union.ndltd.org:CHENGCHI/G0097355017 |
| Creators | 林俞君 |
| Publisher | 國立政治大學 |
| Source Sets | National Chengchi University Libraries |
| Language | 中文 |
| Detected Language | English |
| Type | text |
| Rights | Copyright © nccu library on behalf of the copyright holders |
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