本文選題：校務(wù)基金　切入點：私立大學(xué)　出處：《廣州大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：本研究的研究目的為分析臺灣私立大學(xué)校務(wù)基金運營及投資現(xiàn)狀，借鑒臺灣私立大學(xué)在校務(wù)基金管理與投資方面的經(jīng)驗，探討如何解決民辦大學(xué)財務(wù)危機與困境。 本研究采取文獻法和調(diào)查法，以臺灣四所私立大學(xué)的財務(wù)報表與會計師查核報告表為分析對象，根據(jù)文件與數(shù)據(jù)的詮釋與比較分析的結(jié)果，本研究歸納結(jié)論如下： 一、校務(wù)基金收入來源多樣化，，財源結(jié)構(gòu)比例趨于穩(wěn)定，保障了私立高校良好運行。 二、相關(guān)的法律法規(guī)較為完善，促進臺灣私立高校財務(wù)規(guī)范。 三、在校務(wù)基金的投資方面，四所私立大學(xué)均致力于對附屬機構(gòu)的投資，不僅能擴充校務(wù)基金，還能進行教學(xué)項目與推廣教育活動。 四、臺灣政府投入少，大部分私立大學(xué)籌資能力有限，難有充裕的資金進行投資理財。 五、校務(wù)基金投資所使用金融工具大部分是風(fēng)險趨避者，以銀行定存保本為主。 六、缺乏專業(yè)的投資管理團隊與風(fēng)險管理系統(tǒng)。 七、根據(jù)對臺灣四所私立大學(xué)財務(wù)報表的分析，發(fā)現(xiàn)目前大部分私立高校在理財操作上普遍保守。
[Abstract]:The purpose of this study is to analyze the current situation of the operation and investment of private university funds in Taiwan, and to explore how to solve the financial crisis and difficulties of private universities by drawing on the experience of the management and investment of private universities in Taiwan. This research adopts the literature method and the investigation method, taking the financial statement and the accountant check report form of the four private universities in Taiwan as the analysis object, according to the interpretation and the comparative analysis result of the document and the data, the conclusion of this study is summarized as follows:. First, the sources of income of school funds are diversified, and the proportion of financial resources tends to be stable, which ensures the good operation of private colleges and universities. Second, the relevant laws and regulations are relatively perfect, promoting Taiwan's private colleges and universities financial norms. Third, the four private universities are committed to investing in affiliated institutions, which can not only expand the fund, but also carry out teaching projects and promotional education activities. Fourth, the Taiwan government has little investment, most private universities have limited ability to raise funds, and it is difficult to have sufficient funds for investment and financial management. Fifth, most of the financial instruments used in the investment of the school fund are risk-averse. Sixth, lack of professional investment management team and risk management system. Based on the analysis of the financial statements of four private universities in Taiwan, it is found that most private colleges and universities are generally conservative in their financial operations.
【學(xué)位授予單位】：廣州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：G649.2

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