私立大專院校查核會計師、政府獎補助款與辦學績效之研究

政府配置資源獎助、補助私立大專院校，旨在提昇高等教育品質，平衡公私立大專院校教學資源。有效的配置獎補助經費機制，可縮小公私立大專院校教學資源差距，並提昇未來辦學經營績效。本研究從政府支用預算配置經費予私立大學院校角度，利用資料包絡分析法以探討我國政府提供獎補助經費予私立大專院校是否公平，並蒐集民國94學年度至99學年度私立大專院校財務相關資料進行實證。結果顯示，私立大專院校獲得教育部獎補助款與經營績效變動存有正向之關係，且獲取較高獎補助收入之學校與經營績效差異數呈正相關，意即獲得政府獎補助有助於提昇辦學績效。聘任四大會計師事務所查核之學校，可獲取較多之獎補助款。另外，本研究結果亦顯示高教體系與技職體系獲得政府獎補助經費存有明顯差異。

關鍵字

辦學績效；私立高等教育；資料包絡分析法；政府獎補助款

並列摘要

The purpose of government grants for private universities/colleges is to enhance the quality of higher education and balance the teaching resources of both public and private universities/colleges. An effective funding mechanism not only helps to allocate resources between public and private universities/colleges but improves their future performances. We examine fairness of government grant for private universities/colleges using the data envelopment analysis (DEA) model in the perspective of the government budget. We find a positive relationship between the grants of Ministry of Education and the prior operating performance of private universities/colleges during academic years 2005 through 2010 and the universities/colleges obtaining more government financial supports show better operating performance in prior year. These results indicate that government grants enhance the future performance. The empirical results show that the universities/colleges audited by Big 4 auditors in prior year receive more government grants. The evidence also shows that the universities receive higher amount of government grants than the vocational colleges.