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■政府須認真徹查，處罰違規學校，以正本港辦學風氣，提高教學質量。圖為其中一間出現帳目問題的直資校真道書院。 資料圖片
Two main factors in the accounting problems in Direct Subsidy Schools
審計署早前發表報告，指多間直資學校帳目不清，教育局公開有關學校名單後，直資學校議會批評當局一直未有提供明確指引，令學校無所適從。直資學校財務管理混亂並非個別現象，顯示其中存在兩大癥結：一是當局監管不足，指引不清；二是直資學校沒有以學生利益為依歸，隨意增加學費，有謀取「暴利」之嫌。解決直資學校帳目不清的問題，需從兩方面著手：一是教育當局責無旁貸，須加強對直資學校財務狀況的監察，尤其應追查增加學費的去向和用途，提升直資學校管理的透明度；二是直資學校必須遵守最起碼的道德底線，並完善財務制度，以學生的利益為依歸，不能把學校當作斂財工具。
有多間直資學校明明坐擁巨額儲備但仍加學費，有的還大舉投資股票、樓市，卻不向家長提供真實的財務資料，明顯有隱瞞，甚至是欺騙的成分。這就不是純粹財務管理混亂的技術錯誤，是涉及道德和誠信的問題。學校是傳道授業解惑之地，絕不能以弄虛作假的手段從學生身上斂財。這是作為任何一間學校最基本的道德要求，不需要甚麼指引。違規的直資學校卻指是當局指引不清所致，這樣推諉責任，令人失望。政府必須徹查相關學校，並將審查情況一一公布，對違規行為作出處罰，藉以端正本港的辦學風氣，提高教學質量。
The Audit Commission recently published a report, pointing out irregularities in the accounts of a number of direct subsidy scheme schools. After the Education Bureau made public the list of the direct subsidy schools in question, the Hong Kong Direct Subsidy Scheme Schools Council fired criticisms at the authorities for failing from the very beginning to provide clear directives for schools to follow. Confusions in accounting management in direct subsidy schools are not individual cases and they have revealed that the crux of the matter is twofold. The first one is the lack of adequate regulation and clear directives from the authorities. The second one is the failure of the direct subsidy schools to treat interests of the students as the prime objective. The schools are being suspicious of making "unreasonable profits" as they have raised schools fees in a way unregulated. The issue of accounting irregularities in direct subsidy schools has to be dealt with in two ways. Firstly, the education authorities must take up their responsibility and strengthen the monitoring of the financial status of these schools. In particular, the movements and applications of the increased fees should be closely followed up so that the management of the schools under the direct subsidy scheme can be made more transparent. Secondly, the direct subsidy schools should adhere to the basic moral standards and perfect their accounting systems. They must put the interests of the students first and should not run the schools as a money-making business.
Many direct subsidy scheme schools, though have in possession a huge sum of funds, still raise their school fees; some even invest a large portion of their funds in securities or properties without disclosing the true financial information to the parents. There are here obviously certain elements of deceit or even fraud. It is not purely a problem concerning technical errors due to unsound accounting management but in fact a matter of ethics and integrity. Schools are places for disseminating values, teaching knowledge and dissolving doubts. It is imperative that schools are not used as places for profiteering from the students through deceitful or fraudulent means. This is for any school the most basic moral requirement and no directive is necessary. It is disappointing to see those non-compliant direct subsidy schools shedding their own responsibilities by accusing the authorities of not giving clear directives. The government should thoroughly investigate the schools concerned, publicize the results of the investigations and punish the schools for breach of rules in order to rectify the culture of school management in Hong Kong and enhance the quality of education.
■translation by 開明
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