The Inquiry on the Internal Control for Non-Profit Organizations (NPO) - An Example of Private Undergraduate Schools
| Autor: | Yu Fang Ting, 余芳庭 |
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| Rok vydání: | 2009 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 97 The private schools play a key role in the educational system; therefore, the normality of the administration and performance thereof relates to the educational quality with the profound influence on the quality advancement of the entire national human resources. Any of the incidents such as the severe abuses or unclear financial flows of private schools will lead to the uncountable loss with the impact on the school administration and the educational rights of the students. Recently, the abuses of the private schools are heard very often; moreover, there is the misappropriation of school assets. What is the cause of the occurrence? After all, does the occurrence of abuses result from the internal control of private schools or any mechanism rather than the internal control? The study employs the private schools to conduct the survey and analysis to inquire the cause of the occurrence and find the possible projects to prevent the abuses along with the personal advices: 1.The Ministry of Education shall include the Board of Directors in the evaluation items afterwards as to enforce the severe control over the key post of schools (Member of the Board) and enhance the limits for the stakeholders of Directors of the engagement of the services at schools; 2.The commission and assignment of the accountants to the private schools shall be conducted by the Ministry of Education instead of the schools on their own as to prevent the abuses under the table between the schools and the engaged accountants; 3.The Ministry of Education shall correct the passive place and shall actively and periodically audit schools as to reduce the abuses of private schools since the prevention in advance is better than the penalty afterwards; 4.The Ministry of Education is advised to propose the policy of the total reduction of 20% for the recruitment of the national colleges and universities; at this rate, the undergraduate admission will be reduced to 77.1% from 97.1%; moreover, the deficiency of the recruitment for private schools can be solved in the meantime. However, the enforcement of the aforementioned policy will result in the high tuition in the future which will become the social cost we have to bear. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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