私校董事會人數、薪酬與經營效率關係之研究

私立學校法於2009年起放寬專任董事長、董事、監察人得支領報酬，本研究旨在探討董事會規模、董事會酬勞與學校辦學績效間關係。以2009學年度私立大專院校財務及非財務資料實證，結果學校辦學績效與董事會酬勞為正相關。顯示董事長、董事、監察人支領報酬對學校辦學績效存在正面助益，此結果支持私立學校法修法讓私校董監事得支領酬勞之政策方向。控制變數中補助及捐贈收與經營效率呈現正向關係，顯示獲得外界資源投入有利於私立大專院校經營效率提升。大學組織與學校經營效率為正相關，大學組織規模架構有利於學校產出較佳經營效率。最後受有企業支持學校較易獲得外界資源，有助於學校辦學績效提升。

關鍵字

董事會規模；董事會薪酬；經營效率；私立大專院校

並列摘要

The amendment of Private School Law in 2009 allows board of director, board members and supervisors holding their position without remunerations may receive payments for attendance and transportation. This study investigates both effects of board structure of private universities and colleges and board compensation of such schools on school performance. The results, based on financial and non-financial data of the sample schools for the academic year 2009, show that there is a positive association between board compensation and school performance. It indicates that the remuneration to board of director, board members and supervisors has a positive effect on school performance. It supports that there are positive economic implications of the recent amendment of Private School Law in 2009 with regard to board compensation. As for control variables, one of them, government financial supports and private donations is significantly positive correlated to school performance. It indicates the acquirement of external resources by sample schools results in the improvement of school performance. The evidence shows there is a positive association between university organization and school performance. Finally, schools supported by enterprises can acquire external resources more easily and improve their performance accordingly.