教育部將私立大學的辦學績效與獎補助經費連結，以激勵私立大學努力辦學。是故，本研究以2005-2008學年度臺灣私立大學為研究樣本，探討預算寬鬆、年度餘絀變動以及組織規模是否會對私立大學結餘款管理行為產生影響。實證結果指出：(1)大部份私立大學非常仰賴政府補助來支應其自身的支出，結餘款管理會顯著正向影響補助收入。(2)私立大學收入低估(預算寬鬆代理變數)對結餘款管理呈顯著正相關。(3)在未提列折舊攤銷費用時，私立大學加入年度餘絀變動程度，可提高對結餘款管理的解釋能力，且年度餘絀變動程度與結餘款管理具有顯著正相關；但2007學年度會計制度變更後，此現象即消失，隱含提列折舊攤銷費用對結餘款管理具有抑制作用；顯示教育部在2007年針對私立大學固定資產要求提列折舊的政策，有其正面效果。(4)私立大學的總資產與結餘款管理呈顯著正相關。 Owing to encourage private universities to improve their performance, Ministry of Education (MOE) links the relationship between the schools' operating performance and MOE's subsidy. Therefore, this study explores the relationship among budgetary slack, earnings variance and earnings management. Samples are utilized as the private universities in Taiwan over the sample year of 2005-2008. Empirical results are as follows: (1) The most of private universities heavily rely on government subsidies and the earnings management positively impacts on the government subsidies. (2) There is a significantly positive relationship between revenue underestimation (proxy as budgetary slack) and earnings management in private university. (3) In the period of lacking consideration of depreciation expense of fixed asset, the variable of earnings variance can enhance the explanatory power of empirical model. In addition, there exists a significantly positive relationship between earnings variance and earnings management. However, it states that the new policy of MOE taking the depreciation expense of fixed asset in the sample year of 2007 academic year, the above scenario disappears. It implies that the MOE’s policy of adopting the depreciation expense in fixed asset can effectively prevent from earnings management in private university. (4) The variable of total assets has a significantly positive effect on earnings management in private university.
