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| 題 名 | 政府招標審計服務之模型分析與實證:以私立大專院校為例=Modeling and Empirical Analysis of Audit Services under Government Tender: A Study on Private Colleges and Universities |
|---|---|
| 作 者 | 賴永裕; 郭佳如; 胡維新; | 書刊名 | 朝陽商管評論 |
| 卷 期 | 11:1 2012.06[民101.06] |
| 頁 次 | 頁47-68 |
| 分類號 | 564.9 |
| 關鍵詞 | 政府招標; 審計公費; 代理理論; 賽局理論; 私立大專院校; Government tender; Audit fees; Agent theory; Game theory; Private universities and colleges; |
| 語 文 | 中文(Chinese) |
| 中文摘要 | 政府於民國90至92年間主導私立大專院校查核會計師選任工作,由教育部編列經費支付審計服務費用,並依政府採購法規定執行招標程序。本研究即由賽局理論建立投標廠商數與決標價格間之模型,預期參與投標會計師事務所家數與決標價格呈負向關係。經使用92學年度私立大專院校審計公費決標價格進行實證,結果證實參與投標家數越多時決標價格越低,模型分析結果一致。控制變數中,學校規模越大與每單位審計公費愈低、四大會計師事務所之每單位審計公費具有商標溢酬;董事會支出會增加查核成本故與每單位審計價格呈現正相關。由本研究理論分析與實證結果,可瞭解政府採招標時參與投標家數對決標價格之影響。未來政策制定上可做為參考,以達成降低預算支出,並提高政府經費使用效率。 |
| 英文摘要 | The government dominated the appointment of CPA firms those audited financial reports of private colleges and universities during 2001 and 2003. Meanwhile, the Ministry of Education budgeted for audit fees and executed tendering procedures abided by the Government Procurement Law. The purpose of this research is two-fold. Firstly, the study not only sets up model analysis with regards the correlation between the number of bidders and the winning price based on Game Theory, but also predict the correlation between the two variables to be negative. Secondly, the empirical results are consistent with our model that the more the bidders the lower the winning price by applying the sample of winning prices of private colleges and universities in academic year 2003. Some findings and significance in the study about the control variables include the following. Firstly, the correlation between size of the schools and audit fees per unit is negative. Secondly, Big four auditors earn a brand name premium, which is consistent with prior studies. Thirdly, since board expenditures results in higher audit costs, the correlation between board expenditures and fees per unit is positive. |
本系統中英文摘要資訊取自各篇刊載內容。