台湾私立大学校务基金理财与投资问题研究

发布时间：2018-03-08 14:41

本文选题：校务基金　切入点：私立大学　出处：《广州大学》2013年硕士论文　论文类型：学位论文

【摘要】：本研究的研究目的为分析台湾私立大学校务基金运营及投资现状，借鉴台湾私立大学在校务基金管理与投资方面的经验，探讨如何解决民办大学财务危机与困境。本研究采取文献法和调查法，以台湾四所私立大学的财务报表与会计师查核报告表为分析对象，根据文件与数据的诠释与比较分析的结果，本研究归纳结论如下：一、校务基金收入来源多样化，，财源结构比例趋于稳定，保障了私立高校良好运行。二、相关的法律法规较为完善，促进台湾私立高校财务规范。三、在校务基金的投资方面，四所私立大学均致力于对附属机构的投资，不仅能扩充校务基金，还能进行教学项目与推广教育活动。四、台湾政府投入少，大部分私立大学筹资能力有限，难有充裕的资金进行投资理财。五、校务基金投资所使用金融工具大部分是风险趋避者，以银行定存保本为主。六、缺乏专业的投资管理团队与风险管理系统。七、根据对台湾四所私立大学财务报表的分析，发现目前大部分私立高校在理财操作上普遍保守。
[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.
【学位授予单位】：广州大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G649.2

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