The Study of Financial Accounting and Tax Affairs in Public Elementary and Secondary Schools

• Main Authors: Yueh-Lin Tai, 戴月琳
• Other Authors: Chiang-Liang Lin
• Format: Others
• Language: zh-TW
• Published: 2004
• Online Access: http://ndltd.ncl.edu.tw/handle/24jr9q

碩士 === 中原大學 === 會計研究所 === 92 === Abstract Education is the key to economic and social advancement, and always the concern of Taiwanese and its government. The government has put much effort and money to stimulate educational growth, for the increase of educational level and of the quality of manpower are the key factors to society stability and economic development. Nevertheless, the great and long-term investment in educational system has burdened the government. Because of the trend of educational liberation and diversification, in addition to the potential civil wealth, the role of the government in the educational system should be reoriented. The schools at all levels and public educational institutions in Taiwan always follows the budget and financial system of general administrative organizations, and obeys 公務預算制度. The disadvantages are as following: 1. Public schools need not worry about financial problems, for their financial expenditure are the small parts of the government’s financial expenditure. In accordance, the schools have little idea of management. 2. Public schools need not raise money, and public wealth has few chances to get into the education system. The government’s financial burden will not be alleviated. 3. Public schools have no financial pressure. Education popularization, educational cooperation, sharing of facilities becomes dispensable. And hence, the national resources may be wasted. 4. Public schools’ surplus of budget should be returned to the treasury. Any case that does not fulfill the requirement will be incurred punishment. Therefore, the funds may be wasted, or ineffectively be used. 5. Public schools and private schools comply with different financial system, causing the difficulty of supervising, counseling, and of deciding the policy of resource distribution. In view of government ought to play the role of supervision in the educational field, the government should submit to the constitution, and supervise as well as provide the assistance to the insufficient faculty. Our research will focus on the following ends: 1. Confer the present public elementary and secondary schools’ financial system, and propose the suggestion to improve it. 2. Confer the importance of audition, interior management, and supervision system in order to apply to the municipal primary and secondary schools. 3. Confer the tax policy, tax-free standard, premium of land tax and other levies of the public elementary and secondary schools. 4. Collect and arrange the reference of Ministry of Education’s established financial system. 5. Suggest to join the accountant-officer of the public elementary and secondary schools, and to centralize the work of accounting in every county, for saving the personnel expense. The public elementary and secondary schools’ financial system is placed under the restriction of the financial system of the government’s subsidiary body. Its working and implementation of financial affairs are comparably inflexible. Based on the financial report, we should not limit the information to the concerned official members’ financial responsibility. The final financial decision should include the necessity of demonstrating the achievements. Our research will focus on the public elementary and secondary schools’ financial accounting, internal management, tax affairs, discuss them and provide our suggestion. We hope to arouse the concern of more researchers, and attain the help to solve the financial problem effectively.