本研究以台灣51所國立大學為研究對象並依據各校財務特性進行類型劃分，利用2011年至2016年各校主計處公告之決算報表數字為研究樣本，輔以迴歸分析法估列裁決性應計數，檢視國立大學是否透過裁決性應計數之管理讓實質盈餘趨近為零，同時衡量各類型大學裁決性應計管理之差異並歸納國立大學進行盈餘管理的誘因。研究結果發現國立大學存在利用裁決性應計數使賸餘趨近為零之報導現象，政府補助收入、捐贈收入、建教合作與推廣教育收入多寡亦會影響國立大學進行盈餘管理的程度。

This paper investigates the phenomenon of financial performance management in Taiwanese public universities by examining the use of discretionary accruals in each entity. The data for this study comprises 51 public universities’ financial statements from 2011 to 2016, including income statement, balance sheet and statement of cash flows. To measure the extent of discretionary accruals management and enhance results’ comparability, we use regression analysis to estimate discretionary accruals and classified the universities into four types according to their financial characteristics.
The results suggest that nonprofit organizations are just like profit firms, which have strong incentives to adjust earnings through discretionary accruals to ensure the achievement of specific reported objectives. Our research supports that Taiwanese public universities have incentives to manage financial performance close to zero. Cooperative and continuing education revenues, governmental grants, and donation are all considered as incentives for public universities to use discretionary accruals managing surpluses.

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