本文主要研究學校帶給學生的附加價值，以教育部卓越計畫問卷調查商學院之畢業生進入職場後的薪資作為結果變項，代表學生在職場上的表現，運用二階層線性模型將影響薪資的因素拆解成學生與學校階層，並以不同次模型逐步分析個人變數與學校品質變數個別的影響。 階層線性模型結果顯示：(一)個人階層的變數項，如大學入學成績、性別、是否具碩士學歷、父親教育程度、是否考取證照，對起初與目前薪資皆有正向影響。(二)在目前薪資模型除了起初薪資模型已納入的個人變數，另外加上是否居住在台北市與工作年資這兩項變數，也具有顯著的正向影響。(三)衡量學校品質的變數，包括學校公私立別、博士生比、師生比與主成分分析法之品質總指標，結果顯示品質變數對薪資皆有正向的直接脈絡影響。 衡量學校附加價值結果，發現公立學校平均而言比私立學校表現好，但個別學校排名上，並非所有公立學校都在前端；從起初薪資與目前薪資模型比較，發現學校對薪資的影響會漸漸減弱，學校間的差異也會縮小。學校品質變數價值衡量，由階層線性模型的結果發現品質變數對薪資有正向影響，而公立學校之品質變數佔有優勢，故平均對薪資貢獻大於私立學校。
This study concernsmainly about the value-added effect of business colleges in Taiwan .The idea is to measure the influence of schools on graduates’ starting wage and current wage. We apply Hierarchical Linear Model (HLM) to investigate the non-independent relationship among students and schools, and also can to explore the influence of different levels of specific factors on performance. Result of Hierarchical linear models indicate: (1) Individual-level variables,entering score of the department, gender, degree and years of working have significant and positive influence on wages.(2) The current wage models include different variables, whether living in Taipei city and years of working in individual-level.The two variables also have significant and positive influence on current wage. (3) School-level variables, public or private schools, doctoral student ratio, the faculty/student ratio, the percentage of faculties with PhDs and indicator of school quality of principal component analysis. The performance of public schools is better than private schools on average, however the ranking of public schools is not necessary better than private schools respectively.Moreover, schools influent on two kinds of wage variables differently, which means after graduation, the influence from schools would decrease.