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

【摘要】：本研究的研究目的為分析臺(tái)灣私立大學(xué)校務(wù)基金運(yùn)營(yíng)及投資現(xiàn)狀，借鑒臺(tái)灣私立大學(xué)在校務(wù)基金管理與投資方面的經(jīng)驗(yàn)，探討如何解決民辦大學(xué)財(cái)務(wù)危機(jī)與困境。 本研究采取文獻(xiàn)法和調(diào)查法，以臺(tái)灣四所私立大學(xué)的財(cái)務(wù)報(bào)表與會(huì)計(jì)師查核報(bào)告表為分析對(duì)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(lái)源多樣化，，財(cái)源結(jié)構(gòu)比例趨于穩(wěn)定，保障了私立高校良好運(yùn)行。 二、相關(guān)的法律法規(guī)較為完善，促進(jìn)臺(tái)灣私立高校財(cái)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(duì)附屬機(jī)構(gòu)的投資，不僅能擴(kuò)充校務(wù)基金，還能進(jìn)行教學(xué)項(xiàng)目與推廣教育活動(dòng)。 四、臺(tái)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(jìn)行投資理財(cái)。 五、校務(wù)基金投資所使用金融工具大部分是風(fēng)險(xiǎn)趨避者，以銀行定存保本為主。 六、缺乏專(zhuān)業(yè)的投資管理團(tuán)隊(duì)與風(fēng)險(xiǎn)管理系統(tǒng)。 七、根據(jù)對(duì)臺(tái)灣四所私立大學(xué)財(cái)務(wù)報(bào)表的分析，發(fā)現(xiàn)目前大部分私立高校在理財(cái)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(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：G649.2

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本文編號(hào)：1584324