臺灣私立高級中等學校財務績效評估之研究

臺灣近年來出生率逐漸下降，少子女化的問題日益嚴重，使得學校面臨學生人數減少的衝擊。私立高級中等學校主要的經費來源是學生所繳交的學費，當學生數減少時，許多私立學校面臨財務上的困難。私立學校為非營利性質，應如何藉由財務管理提升辦學績效?將是值得探討的議題。本研究之研究目的主要有(一)探討私立高級中等學校財務績效之意涵;(二)分析私立高級中等學校之財務績效;(三)依據研究結果提出具體之改善建議。文獻探討首先說明私立學校之學校品質與績效評估，敘述有關學校品質之概念、目的與執行，以及私立學校績效評估等;其次，探討私立高級中等學校財務管理規範，敘述有關私立高級中等學校財務法規範與其特性;次之，探討財務績效評估方法，包含平衡計分卡與資料包絡分析法;最後，則研擬學校財務績效評估指標，包括學校財務健全度、營運績效與營運成本以及其財務績效之評估指標。本研究之研究對象為全臺之私立高級中等學校，資料分析來源為研究對象所公布之財務報表等相關文件，主要為 2013 至 2016 年公告之財務相關報表資料。本研究透過文獻探討研擬財務績效評估之指標，並就指標內容針對前述研究分析資料進行篩選與分析。研究方法為文件分析與多準則決策分析，資料分析方法為資料包絡分析法。依據研究結果發現，私立高級中等學校財務績效評估層面應包含財務穩健度、營運績效、營運成本與效率評估四層面，運用資料包絡分析計算各校之純技術效率與規模效率，可進而評估學校財務績效表現與無效率原因，並依財務績效綜合評估可將各校區分為「績效良好群」、「財務預警群」、「效率改善群」與「規模改善群」四象限。最後依據研究結果提出對政府、學校以及未來研究之建議。

關鍵字

私立高級中等學校；財務管理；績效評估

並列摘要

Because of Taiwan’s declining birthrate, the private schools have faced reduced demand for student places in recent years, which has led in some instances to large funding cuts. Private schools rely on tuition fees as main source of income. Fewer students results in reduced tuition income, forming a challenge in the financial management. The importance of prudent financial management is therefore highlighted, and how school quality can be upheld using effective financial management methods has become a primary concern. The mainly research purposes of this study are (1) to explore the financial performance of private senior high schools; (2) to analyze the financial performance of Private senior high schools; and (3) to propose specific improvement suggestions based on the research results. Literature review first explains the school quality and performance evaluation of private schools, describes the concept, purpose and execution of school quality, and the performance evaluation of private schools. Secondly, this study discusses the financial management norms of private senior high schools, and describes the financial law norms and characteristics of private senior high schools. Third, this study explores financial performance assessment methods, including balanced scorecard (BSC) and data envelopment analysis (DEA). Finally, this study develops school financial performance evaluation indicators, comprising school financial soundness, operational performance and operating costs, and evaluation indicators of their financial performance. The research object was the private senior high schools in Taiwan. The source of the data analysis was the financial statements published by private schools in 2013-2016. This study constructed the indicators to evaluate financial performance. The research method is document analysis and multiple criteria decision analysis (MCDA), and the data analysis method is DEA. According to the research results, the financial performance evaluation dimensions of private senior secondary schools included four aspects: financial stability, operational performance, operating cost and efficiency assessment. Using DEA to calculate the pure technical efficiency and scale efficiency, this study further evaluated the school's financial performance and inefficiency reasons, according to the comprehensive assessment of financial performance, each school was divided into four categories: “Performance Better”, “Financial Risk”, “Efficiency Improvement” and “Scale Improvement”. Finally, some relevant recommendations were made to the government, private schools and future research.