國立大學校院經營績效評估及合併政策之探討

The Study of the Evaluation for the Operational Performance and Strategy for Combination of the National University

葉芳旻(Fang-Min Yeh)

指導教授 ： 劉政淮

國立臺中科技大學/商學院/會計資訊系碩士班/碩士(2017年)

摘要

近幾十年來高等教育政策開放導致大學數量快速增加，同時面臨全球經濟惡化及政府財政窘困的情況，如何在有限的教育經費及少子化生源減少的衝擊下永續經營，此為各大學校院必須面對與因應的嚴肅議題，學校經營績效更攸關著學校的生存。本研究運用資料包絡分析法以評估96年度至104年度間臺灣53所國立大學校院之經營績效，並利用規模報酬分析各校是否將投入資源作有效運用，以達最適規模水準。對效率不佳學校提出改進方向與幅度，並同時觀察研究期間已合併學校在合併前、後的效率，俾使各校能積極響應合併政策，期使校際間的資源整合及提升競爭力。
研究結果發現，以整體績效而言，經營績效表現佳為相對「有效率」的學校是成功大學、臺灣師範大學、臺灣科技大學、中央大學、中正大學、臺中科技大學、勤益科技大學、虎尾科技大學、高雄應用科技大學及屏東大學等。另104年度在樣本資料中，績效表現不佳的學校高達35所，無效率主要原因為學校規模未達最適規模所致，顯示教育部推動學校合併之政策方向是正確的。
本研究並探討少子女化現象對大學校院學生來源、學校經營及辦學品質的影響。發現長期處於規模遞增學校，其學生人數皆低於5,500人，均未達規模經濟，學校應放棄己見而積極參與校際間之整併，以達到最適規模經濟，提升競爭力。另發現研究期間已合併學校，合併後經營績效確實有提升。研究發現造成學校經營績效不佳原因，主要有：學校規模過小且學生人數不足、教師專題研究計畫之成果產出呈現不足現象、學校辦理各項自籌收入績效不彰等，可以提供作為各校日後經營策略之參考。

關鍵字

經營績效 ； 資料包絡分析法 ； 少子化 ； 合併 ； 整併

並列摘要

The universities in Taiwan are confronted with a severe issue caused by increasing quantities of universities because of higher education policy transformation and by global economic slump and government financial difficulties. Under the limited education expenditures and low birth rate impact, the operational performance of sustainable management is a matter of every university’s survival. In the study, the Data Envelopment Analysis was adopted to evaluate the operational performance amount 53 national universities from 2007 to 2015, and then returns to scale were applied to analyze whether they could utilize their resources effectively to meet their standard of school size. The study offered inefficient schools suggestions to improve their orientation and size. Meanwhile, an observation was conducted to realize the operational performance both in premerger and postmerger periods. The purposes of the findings were to advocate the merger policy, to implement resource integration, and to promote competitiveness among the universities.
The relatively efficient results of overall performance are National Cheng Kung University, National Taiwan Normal University, National Taiwan University of Science and Technology, National Central University, National Chung Cheng University, National Taichung University of Science and Technology, National Chin-Yi University of Technology, National Formosa University, National Kaohsiung University of Applied Science, and National Pingtung University. Among the samples in 2015, as many as 35 universities performed inefficiently, mainly because the school size did not meet their requirements. The outcomes showed that University Merger Policy carried out by Ministry of Education was well judged.
The study also investigated the effects of declining birth rate on a university’s student source, school management, and its quality. It showed that the universities which, with the number of students below 5500, had been in increasing return to scale chronically, all failed to reach the economic scale. For such universities, the better way was to put down their own viewpoints and join the merger policy actively to meet their economic scale and stay competitive. For the universities combined during or before the research period, another finding was that they actually improved their operational performance after the combination. The main reasons caused the school operation inefficiently were: too small school size and insufficient number of students, poor production of research project, and little achievement in self-help fundraisings. Universities can take the results for reference when they operate their schools in the future.

並列關鍵字

Operational Performance ； Data Envelopment Analysis ； Low Birth Rate ； Combination ； Merger

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