私立大專院校永續發展之風險評估－以財務因子探討

From Financial Perspectives to Assess Risk in Sustainable Development-A Study on the Private Colleges and University

陳雪如(Hsueh-Ju Chen) ； 黃劭彥(Shaio-Yan Huang) ； 紀怡如(Yi-Ju Chi) ； 王亭雅(Ting-Ya Wang)

《多國籍企業管理評論》 1卷2期 (2007/09) Pp. 43-65

摘要

私立學校屬非營利組織，在面臨財政困難及私校弊案層出不窮之情況下，使得大眾關切私立學校之財務狀況與營運績效。本研究以92學年度為基準，依過去文獻共選取18個財務比率為代表變數群，找出私立學校中可鑑別高低財務風險之財務指標，並利用Logit迴歸模型建構穩定且具預測力之財務危機預警模型，希冀在私立學校未發生財務危機事實前，瞭解可能引發財務危機之徵兆，協助主管機關等相關單位以簡單的判斷規則監控私立大專院校之財務狀況。
本研究實證結果指出Logit迴歸模型在經常性收入構面、資產構面、流動性與短期償債能力構面、結構分析與長期償債能力構面等四構面對應變數有顯著影響，其正確區別率為68.4%。

關鍵字

私立大專院校 ； 永續經營 ； Logit迴歸模型 ； 因素分析

並列摘要

Recently, the corruptions of private universities and colleges have attracted much concern from the public. This study tries to construct an early-warning model of the private university and college finance crisis. It use the current financial structure which is evaluated by using percentage analysis and relevant financial ratio analysis to find out the finance index sign to discriminate the low and high financial risk private school. In this research takes 92 academic years as basis, and selects by examinations 18 finance ratios as representative's variables according to past cultural heritage, and then made use of Logit regression analysis to build the early-warning model of the private university and college finance crisis.
This conclusion indicate that in frequency revenue dimension, asset dimension, short-term liquidity dimension, structure analysis and long-term liquidity dimension are significant influence the dependent variable.

並列關鍵字

Private Colleges and University ； Sustainable Development ； Logit Regression Model ； Factor Analysis

參考文獻

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