|Abstract: ||教育事業向來被視為百年大業，而辦校興學，更被譽為是春風化雨、作育英才的公益行為。然而數十年來私立學校弊案叢生，讓教育界蒙上層層的陰影；私立學校董事會發生的舞弊案件包括：董事會糾紛、掏空財務、不法買賣席次、以少報多購置校產、帳務登載不實等。教育是非營利組織中最大的組織之一(Levey, 1986)，而學校是正規教育最重要的核心，私立學校在我國的教育體制中佔有重要的地位(林本炫，2006)。因此本研究將依據私立學校內部控制制度來探討並研究下列各問題：一、目前台灣私校教育體系可能面臨之問題及其發生原因。二、台灣私校教育體系之內部控制制度在私校人事事項方面之重要性。三、私校教育體系之內部控制在人事事項方面可行之內部稽核項目。四、私校教育體系之內部控制在人事事項方面之評估機制。 透過文獻探討、個案研究法及專家問卷調查後，本研究得以下之結論：一、目前台灣私校教育體系在內部控制方面所面臨的問題相當多，其重點歸納有：招生問題、校園問題、教師學術研究費問題，以及教職員工年終獎金發放問題等。二、私校教育體系之內部控制制度在人事事項方面，不管是在學校立場或是在教師立場，都具有相當重要性，是一個保障學校與教師雙方之權利與義務之制度。三、本研究依據「學校財團法人及所設立學校內部控制制度」在人事事項方面之控制重點及「高級中等學校校務評鑑」在人事行政管理方面之參酌指標，擬定了可行性之內部稽核計畫表(內部稽核項目)。四、私校教育體系在內部控制方面之評估機制可分為「整體層級」及「作業層級」。而評估項目，是以學校各單位對於風險評估後之「高風險值」項目作為內部控制自行評估之控制作業項目。|
Education has always been regarded as a hundred years of the great business, and estabished a school to construct teaching living space, but also known as the spring rain, the education of the public welfare behavior. However, decades of private school fraud, so that the education sector cast a shadow; private school board of directors of the fraud cases include: the board of directors disputes, hollowed out the financial, illegal trading seats, to less reported more purchase school, Not real and so on. Education is one of the largest organizations in nonprofit organizations (Levey, 1986), and schools are the most important core of formal education. Private schools play an important role in our educational system (Lin Ben Hyun, 2006). Therefore, this study will be based on the private school internal control system to explore and study the following issues:First, the current Taiwan private school education system may face the problem and its causes.Second, the Taiwan private school education system of internal control system in the private school personnel matters of importance.Third, the private school education system of internal control in personnel matters feasible internal audit project.Fourth, the private school education system of internal control in the personnel matters of the assessment mechanism. Through the literature, case study and expert questionnaire survey, this study has the following conclusions:First, the current private education system in Taiwan in the internal control of the problems faced by a considerable number of its focus are summarized: enrollment, campus problems, teachers, academic research fees, and staff year-end bonus issue.Second, the private school education system of internal control system in personnel matters, whether in school position or in the teacher's position, are of great importance, is a guarantee of both schools and teachers of the rights and obligations of the system.Third, the study based on the "school company and the establishment of the school internal control system" in the personnel matters in the control of the focus and "senior secondary school school assessment" in the personnel administration of the reference indicators, the feasibility of the internal audit Plan (internal audit project).Fourth, the private school education system in the internal control of the assessment mechanism can be divided into "the overall level" and "operational level." The evaluation project is based on the self-evaluation of the "high risk value" project after the risk assessment of the school units as the internal control.