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躋身國際一流大學之財務策略-以美國大學為例

Becoming a World-class University: From the US Universities' Financial Perspective

摘要


高等教育機構排名已成為全球現象,為了讓自己國家的大學進入前100名,許多國家投入上億經費進行重點投資,我國也不例外──以五年五百億計畫,期望在10年內至少有1所大學躋身國際一流大學。但這樣的投資是否足以達成進入世界百大的目的?本文以群集世界一流大學最多的美國為例,選擇全球兩大排名系統合計排名前10名的公私立大學,分析這些一流大學的財務收入、支出及人力資源,以瞭解要成為國際一流大學需要多少經費?一流大學的經費是否都來自政府?一流大學又是如何使用經費?並以我國獲得五年五百億獎助最多的公私立大學──國立臺灣大學與私立長庚大學做為比較對象,反省我國躋身國際一流大學應有的作為。根據研究資料發現,美國公私立一流大學年總收入與支出都非常優渥,每一位學生享受的資源是其就讀一般大學的5倍以上;而這些一流大學獲得的政府經費主要是透過競爭機制的補助與簽約金,而非依賴政府撥款;也因為豐盈的經費,其教學人力與支援團隊也遠非其他大學所能望其項背。我國頂尖大學與美國公私立一流大學比較,無論在財力或人力部分,都只能用「困窘」來形容,本文因此提出五項建議,做為我國教育部與大學在提升國際競爭力之參考。畢竟,為躋身國際一流大學,相關財務策略是關鍵因素,而回歸大學辦學理念,則更是不可忽略的重要課題。

並列摘要


Rankings of higher education institutions are becoming a global phenomenon. Many countries have invested billion of dollars to have their own universities became so-called ''world-class universities.” Taiwan is not an exception. Ministry of Education has decided to invest NT$10 billion each year to universities in the hope that they will become world-class universities in 10 years. This paper takes top 10 private and public world-class universities in the US, according to the ranking from ”Academic Ranking of World University” of Shanghai Jiao Tong University and ”World University Rankings” of the Times Higher Education Supplement, as the benchmark to investigate how much money will be needed in order to become world-class university. How does these world-class universities revenue come from? How do these universities spend their expenditure? These are the purpose of the paper.This paper found that revenue and expenditure in these US top universities are extremely high. Most of their government revenue comes from grants and contracts, not from allocation. Their teaching force and supporting staff are much better than those in normal universities. To compare with resources in these world-class universities in the US, Taiwan's top universities are quite poor. This paper thus suggests 5 recomendations for Taiwan's government and universities on the way to becoming world-class university.

參考文獻


Altbach, P. G.(2003).The costs end benefits of world-dual universities.International Higher Education.33,5-8.
Financial report 2005-2006
World university rankings 2007 analysis: Fine tuning reveals distinctions
World university rankings 2007 methology: What the pick of the crap means for the rest of the field
Berlin principles on ranking of higher education institutions

被引用紀錄


劉秀曦(2021)。我國私立大專校院財務預警指標之建構與應用教育研究與發展期刊17(1),31-68。https://doi.org/10.6925/SCJ.202103_17(1).0002
陳鈺方(2014)。我國獎勵大學教學卓越計畫北二區教學資源中心之研究〔碩士論文,淡江大學〕。華藝線上圖書館。https://doi.org/10.6846/TKU.2014.00232
林宜樺、許添明(2023)。我國公立頂尖大學財務分析教育科學研究期刊68(1),109-135。https://doi.org/10.6209/JORIES.202303_68(1).0004

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