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  • 學位論文

私立大專院校創設支持組織與經營績效關係之研究

The Effect of Establishers and Sponsors on Operating Performance: a study on Private Universities and Colleges in Taiwan

指導教授 : 郭佳如

摘要


本文探討創設支持組織對私立大專院校經營績效的影響。以2005至2010學年度私立大專院校財務及非財務資料驗證,結果顯示,未受企業或宗教組織支持之學校,其經營績效亦高於宗教組織支持之學校。顯示創設支持組織特性對私立大專院校經營績效有重大影響。來自民間捐款金額與經營績效存有正向關係,獲得來自民間財務資源可提高私立大專院校之經營績效,結果與研究假說預期相符。於敏感性分析中,受企業支持之學校其經營績效高於受宗教組織支持之學校。控制變數中大學組織與經營績效呈顯著正相關,顯示大學組織規模大、知名度高、活動範圍廣,經營績效亦相對較高。

並列摘要


This study examines the effect of establishers and sponsors on operating performance regarding private universities and colleges. By applying the schools’ financial and nonfinancial data of academic years 2005 through 2010, I find that the performance of schools do not sponsored by neither enterprises nor religious organizations is better than that of schools sponsored by religious organizations. It indicates that the characteristics of establishers and sponsors of schools have a significant impact on the operating performance of the private universities and colleges. Both educational reward and subsidy funds from the private donations are positively correlated to schools’ performance. As predicted, the acquirement of private donations can improve school performance as for private universities and colleges. Furthermore, the performance of schools sponsored by enterprises is also better than that of schools sponsored by religious organizations in my additional analysis. Among control variables, university organization is positively correlated to schools’ performance. It indicates that, compared to other schools, university organization has larger size, higher reputation and larger extent of operation, and hence results in better school performance.

參考文獻


司徒達賢,1999,「非營利組織的經營管理」,天下文化。
林江亮、顏百淞,2008,「台灣私立大學校院負債資金成本影響因素之研究」,教育政策論壇,第十一卷第四期:p.63-88。
林貴芬,2011,「大學募款─高等教育經費緊縮下的因應策略」,學校行政,第七十二期:p.190-211。
崔修喜,2011,「從非營利組織的角度探討非營利組織與企業合夥關係中的挑戰」,中原大學企業管理研究所碩士論文。
張文瀞、周玲臺,2005,「財務報表簽證與私立大學校院營運效率之研究」,管理評論,第二十四卷第二期:p.116-136。

被引用紀錄


陳怡伶(2006)。智慧資本與企業經營績效之關聯性研究 —以食品業廣告支出為例—〔碩士論文,中原大學〕。華藝線上圖書館。https://doi.org/10.6840/cycu200600313

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