大學經營績效之評估：DEA與評鑑基金會結果之比較分析

Evaluation of University Operation Performance:Evidence from the results in DEA and the HEEACT

10.6840/cycu201000200

歐明發

資料包絡分析法 ； 技術效率 ； 純粹技術效率 ； 規模效率 ； pure technical efficiency ； scale efficiency ； Data envelopment analysis ； technical efficiency

中原大學國際貿易研究所學位論文

2010年

碩士

ARRAY(0xa36dc6c)

繁體中文

近年來政府對於高等教育的普及化政策導致學校數量的大幅成長，加上現今社會少子化趨勢、外國學校及兩岸教育競爭等種種衝擊，高等教育學校目前面臨著經營上嚴峻的考驗。有鑑於此，政府在高等教育資源的分配及應用方面，除了訂頒相關改革方案及彈性措施因應外，各學校亦開始重視經營績效與教學效果，並調整發展的特色與方向。因此，本研究運用資料包絡分析法評估96至97學年度接受評鑑基金會高等教育評鑑之34所公、私立大學的經營績效。將固定資產、學校可使用面積、人事成本及學雜費收入列為投入項目；建教合作收入、推廣教育收入及畢業生人數列為產出項目，衡量其技術效率、純粹技術效率、規模效率、規模報酬、參考集合及差額變數分析等，期藉績效評估的結果，找出相對無效率學校的原因及其改進之方向，進一步更與評鑑基金會高等教育評鑑的結果驗證是否相符，並探討政府高教政策的實施的成果。 研究結果顯示，政府獎（補）助等政策的實施對各學校有正面的助益，普遍來說，各學校經營都成效不錯，但仍有進步空間，而34所學校中，以中山醫學大學經營成效最佳；96至97學年度整體經營效率有改善，惟改善的幅度不大，且投入資源管理不善的情形已獲得改善；中山醫學大學、亞洲大學、國立高雄大學及國立嘉義大學的經營成效是本研究中其他學校值得仿效的對象。另外，本研究的實證結果除興國管理學院外，均與評鑑基金會的比較結果相符。

In the past years, the operating in Taiwanese higher education schools has been facing more severe challenges. To assist the universities to improve their operating performance the government gives them specific subsidies. Whether the assist is efficiency deserves our attention. This study tries to utilize the data envelopment analysis to evaluate the operating performances of 34 universities in 2007 and 2008. More importantly, we would compare the evaluation results with those obtained from the HEEACT and asses whether these two set of outcomes are consistent. The inputs used in the study comprise fixed assets, the area available in school, personnel costs, and tuition fees; outputs consist of cooperative system income ; spread education income;graduate population . The empirical results show that the government’s higher education policies are helpful for the 34 universities to increase their operating performance in 2007 and 2008. Even though the policies are beneficial, their operating efficiency can further be improved. Among the 34 universities, the Chung Shan Medical University has the best operating performance. In additional to Chung Shan Medical University, Asia University, National University of Kaohsiung, and National Chiaji University are the peers for other inefficiency universities. Moreover, compare the empirical results with those in the HEEACT, this study find that except for Hsing Kuo University of Management their results are consistent approximately.

1. 葉芳旻(2017)。國立大學校院經營績效評估及合併政策之探討。臺中科技大學會計資訊系碩士班學位論文。2017。1-54。