政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/34718

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/34718

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政大機構典藏 > 社會科學學院 > 財政學系 > 學位論文 > Item 140.119/34718

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題名:	The Relationship between Operating Performance and Financial Indicators - The Empirical Analysis of the Private Universities in Taiwan
作者:	黃如霜 Huang, Ru-Shuang
貢獻者:	羅德城 Lo, Der-Cherng 黃如霜 Huang, Ru-Shuang
關鍵詞:	高等教育私立大學 Higher education Operating performance Private university
日期:	2006
上傳時間:	2009-09-18 11:00:14 (UTC+8)
摘要:	高等教育在全世界任何國家中都是備受關注的重要議題，對於深度學術研究和未來的就業市場皆有牽一髮而動全身之影響力，而大學生素質及教授教學品質正面臨急需改善的轉折點。當近年大學生人數呈倍數大幅增加時，如何強化大學的營運績效成為炙手可熱的議題。隨著出生率的降低，年增的大學間數削弱了高教的品質，依賴學生收入較重的私立大學之經營情形更是岌岌可危。本文特別針對二十四家私立大專院校作出實證結果，利用各校84年到94年的財務報表以及有關經營面的數字，以當期餘絀作為應變數，包含流動比率、固定資產比率、平均每單位學生支出、生師比、平均每學生數之學費等變數作為自變數，採用財務及非財務比率分析法進行營運資產面、收益面、支出面、教學品質面的實證分析，探討此統計結果與私立大專院校的營運績效之相依性。結論顯示出，當期餘絀與固定資產比率、固定資產年增率、總資產、捐贈佔總收入比率、平均每單位學生支出、大學部學生比率有顯著正相關關係；且長庚大學與慈濟大學對學費收入的依賴性最小。利用營運績效之評比建立未來私校的退場機制，提供給相關單位作為日後的參考依據。 Higher education system has developed for a long time all round the world. It is the most factors for fostering talents for employment and advanced research. The quality of teaching and student at universities are facing challenges that needed to improve urgently. While the enrollment population of students in higher education grows rapidly, it is very necessary urgently to clarify the mounting controversy: how to improve the operating performance of a university according to its financial statement, quantity data, and the information related to the operating performance. With the decreasing birth rate in recent years, the quantity of universities and colleges has enlarged rapidly, added to the other factors, private universities will be in a terrible situation that no sufficient students to stand their business sooner or later. We intend in the thesis to find out ways to enhance the quality of higher education by integrating educational resources and testifying the statistical methods. This paper emphasize on the magnitude of operating those private universities with efficient performance. Chapter 1 is the introduction including the background, motives, and objectives of the research. Chapter 2 deals with the review of literature, whereby related the literatures overseas were be discussed. Chapter 3 focuses on the research methods adopted. Chapter 4 is the analysis of the empirical results, and conducted for the establishment of the model. Chapter 5 presents the conclusion and suggestions for further research. The study based on the disclosed financial information of the 24 private universities. The conducted variables used to test the relation can be divided into four categories: the operating assets approach, the revenue approach, the expenditure approach, the teaching-quality approach. There are financial ratio and non financial independent variables selected for consideration in this field. There are 19 explained variables in details, and current surplus (SUR) is the only dependent variable as a whole. This study yielded limited information about the operating performances of higher education. The objective of this research is to seek and find out the explanatory power of the independent variables for financial performance indicators. To the conclusion, the roads to improve the operating performance of these private universities still have taken time. It is better to eliminate the lower-quality universities from the assessment of operating performance
參考文獻:	[1] Abraham Gitlow, L. (1995) “Reflections on Higher Education: A Dean`s View.”Lanham, Md.: University Press of America, c1995 p.24-39& p.126-151 [2] Abrahan Anne (2006) “Financial Management in the Nonprofit Sector: A Mission-based Approach to Ratio Analysis in Membership Organizations” the journal of American academy of business [3] Athanassopoulos, A., &Shale, E. (1997). “Assessing the comparative efficiency of higher education institutions in the UK by means of data envelopment analysis.” Education economics, 5(2), 117-134 [4] Brown, William O. (2001) “Sources of Funds and Quality Effects in higher education.” Economics of education review 20(2001) 289-295 [5] Dolton, Peter J. (1997) “Whither Higher Education? An Economic Perspective for the Committee of Inquiry.” The Economic Journal 107 (442), 710–726. [6] Easley, D., O`Hara, M (1983) “The Economic Role of the Nonprofit Firm” The Bell Journal of Economics, Vol. 14. [7] Estelle James, (1989) “College Quality and Future Earnings: Where Should You Send Your Child to College?” The American Economic Review, Vol. 79, No. 2, 247-252. May 1989. [8] Gindling, T. H., & Sun, W. (2002) “Higher Education Planning and the Wages of Workers with Higher Education in Taiwan.” Economics of Education Review, 21, April 2002, vol. 21, no. 2, pp. 153-169. [9] Hansmann, H. (1980) “The Role of Nonprofit Enterprise." The Yale Law Journal, Vol. 89, No. 5, 835-901. Apr. 1980. [10] Hansmann, H. (1987) “Economic Theories of Nonprofit Organization” in W.W.Powell (ed.) the Nonprofit Sector, New Haven: Yale University Press. [11] Hansmann, H. (1998) “Higher Education as an Associative Good” working paper [12] Huang, F. (2006) “Internationalization of Curricula in Higher Education Institutions in Comparative Perspectives: Case Studies of China, Japan and the Netherlands.”Higher Education Volume 51, Number 4 / June, 2006 [13] Liu Jin-Tan, Chou Shin-Yi and Liu Jin-Long (2006) “Asymmetries in Progression in Higher Education in Taiwan: Parental Education and Income Effects.” Economics of Education Review, 25(6), 647- 658 [14] Levy, D. (1987) “A Comparison of Private and Public Educational Organizations” in W. Powell (ed.) the Nonprofit Sector a Research Handbook, New Haven: Yale University Press. [15] Lipsky, M. (1989) “Nonprofit Organizations, Government, and the Welfare State.” Political Science Quarterly, Vol. 104, No. 4, 625-648. [16] Powell, Walter W., and Jason Owen-Smith (1998) “Universities as Creators and Retailers of Intellectual Property: Life-Sciences Research and Commercial Development” in Weisbrod, Burton A. (ed.) To Profit or Not to Profit: The Commercial Transformation of the Nonprofit Sector. Cambridge: Cambridge University Press. [17] Ting, Wen-Ling (2000) “A Study of Performance Evaluation on Campus Fund of National Universities in Taiwan.” Graduate School of Education, National Chengchi University, non-published dissertation. (In Chinese) [18] Wang, Ru-Jer (2003) “From Elitism to Mass Higher Education in Taiwan: The problems faced, Higher Education 46,pp. 261-287. (SSCI) [19] Weisbrod, Burton A., ed. (1998). “To Profit or Not to Profit: The Nonprofit Mission and Its Financing” Cambridge, United Kingdom, New York, and Melbourne, Australia: Cambridge University Press. [20] Yamada Reiko (2001) “University Reforms in the Post-Massification Era in Japan: Analysis of government education policy for the 21st century. ” Higher education policy 14(2001) 277-291. [21] Zoghi, Cindy (2003). “Why Have Public University Professors Done So Badly?” Economics of Education Review. Vol. 22(1) p. 45-57. [22] “Higher Education in the World 2006: the financing of universities” Basingstoke, Hampshire [England]; New York: Palgrave Macmillan, 2006. [23] The Website of Common Wealth: http://www.cw.com.tw/english/ [24] “2006 Education in Taiwan”, published by the Minister of Education, http://www.edu.tw/index.htm [25] University Act, Amendment promulgation article 5 by Hua/ Jong/ Yi/ Yi/ Tze No.: 09400212621 on Dec 28, 2005 [26] The Ministry of Education’s Website in Taiwan: http://www.edu.tw/index.htm
描述:	碩士國立政治大學財政研究所 94255023 95
資料來源:	http://thesis.lib.nccu.edu.tw/record/#G0094255023
資料類型:	thesis
顯示於類別:	[財政學系] 學位論文

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