| dc.contributor.advisor | 羅德城 | zh_TW |
| dc.contributor.advisor | Lo, Der-Cherng | en_US |
| dc.contributor.author (Authors) | 黃如霜 | zh_TW |
| dc.contributor.author (Authors) | Huang, Ru-Shuang | en_US |
| dc.creator (作者) | 黃如霜 | zh_TW |
| dc.creator (作者) | Huang, Ru-Shuang | en_US |
| dc.date (日期) | 2006 | en_US |
| dc.date.accessioned | 18-Sep-2009 11:00:14 (UTC+8) | - |
| dc.date.available | 18-Sep-2009 11:00:14 (UTC+8) | - |
| dc.date.issued (上傳時間) | 18-Sep-2009 11:00:14 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0094255023 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/34718 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 財政研究所 | zh_TW |
| dc.description (描述) | 94255023 | zh_TW |
| dc.description (描述) | 95 | zh_TW |
| dc.description.abstract (摘要) | 高等教育在全世界任何國家中都是備受關注的重要議題，對於深度學術研究和未來的就業市場皆有牽一髮而動全身之影響力，而大學生素質及教授教學品質正面臨急需改善的轉折點。當近年大學生人數呈倍數大幅增加時，如何強化大學的營運績效成為炙手可熱的議題。隨著出生率的降低，年增的大學間數削弱了高教的品質，依賴學生收入較重的私立大學之經營情形更是岌岌可危。本文特別針對二十四家私立大專院校作出實證結果，利用各校84年到94年的財務報表以及有關經營面的數字，以當期餘絀作為應變數，包含流動比率、固定資產比率、平均每單位學生支出、生師比、平均每學生數之學費等變數作為自變數，採用財務及非財務比率分析法進行營運資產面、收益面、支出面、教學品質面的實證分析，探討此統計結果與私立大專院校的營運績效之相依性。結論顯示出，當期餘絀與固定資產比率、固定資產年增率、總資產、捐贈佔總收入比率、平均每單位學生支出、大學部學生比率有顯著正相關關係；且長庚大學與慈濟大學對學費收入的依賴性最小。利用營運績效之評比建立未來私校的退場機制，提供給相關單位作為日後的參考依據。 | zh_TW |
| dc.description.abstract (摘要) | Higher education system has developed for a long time all round the world. It is the most factors for fostering talents for employment and advanced research. The quality of teaching and student at universities are facing challenges that needed to improve urgently. While the enrollment population of students in higher education grows rapidly, it is very necessary urgently to clarify the mounting controversy: how to improve the operating performance of a university according to its financial statement, quantity data, and the information related to the operating performance.With the decreasing birth rate in recent years, the quantity of universities and colleges has enlarged rapidly, added to the other factors, private universities will be in a terrible situation that no sufficient students to stand their business sooner or later. We intend in the thesis to find out ways to enhance the quality of higher education by integrating educational resources and testifying the statistical methods.This paper emphasize on the magnitude of operating those private universities with efficient performance. Chapter 1 is the introduction including the background, motives, and objectives of the research. Chapter 2 deals with the review of literature, whereby related the literatures overseas were be discussed. Chapter 3 focuses on the research methods adopted. Chapter 4 is the analysis of the empirical results, and conducted for the establishment of the model. Chapter 5 presents the conclusion and suggestions for further research.The study based on the disclosed financial information of the 24 private universities. The conducted variables used to test the relation can be divided into four categories: the operating assets approach, the revenue approach, the expenditure approach, the teaching-quality approach. There are financial ratio and non financial independent variables selected for consideration in this field. There are 19 explained variables in details, and current surplus (SUR) is the only dependent variable as a whole. This study yielded limited information about the operating performances of higher education.The objective of this research is to seek and find out the explanatory power of the independent variables for financial performance indicators. To the conclusion, the roads to improve the operating performance of these private universities still have taken time. It is better to eliminate the lower-quality universities from the assessment of operating performance | en_US |
| dc.description.tableofcontents | Chapter 1：Introduction 1.1 Research Background and General Information ………………1 1.2 The Fundamental Base of Higher Educational System in Taiwan ………………………………………………………3 1.3 Research Motivations …………………………………………8 1.4 Objectives of the Research ……………………………………12 1.5 Organization and Framework of the Research ………………17Chapter 2：Literature Review 2.1 The Theoretical Concepts of Important Issues ………………20 2.1.1 Definitions of Nonprofit Organizations …………………20 2.1.2 Definitions and Purposes of Higher Education …………24 2.2 The Differences between the Public and Private universities 27 2.3 The Revenue Sources of a Private University ………………33 2.4 The Advanced Attributes of the Private University …………37 2.5 The Limitation of the Research………………………………40Chapter 3：Research Methodology 3.1 Data Source and Sample Selection……………………………42 3.2 Variable Definitions and Regression Model…………………46 3.2.1 Definition of Variables…………………………………46 3.3 Measurements …………………………………………………61 3.4 Analyzing Techniques …………………………………………62Chapter 4：Empirical Results 4.1 Descriptive Statistics Analysis ………………………………64 4.2 Results of Simple Regressions Analysis………………………………67 4.3 Results of Multiple Regressions analysis……………………74 4.4 Discussions and Advanced Explanations ……………………81Chapter5：Conclusion and Implications 5.1 Conclusions …………………………………………………83 5.2 Suggestions for Future Research ……………………………84 5.3 Further Advices and Visions of Taiwan’s Higher Education…87Reference………………………………………………………………89Appendix…………………………………………………………92 | zh_TW |
| dc.format.extent | 22908 bytes | - |
| dc.format.extent | 41311 bytes | - |
| dc.format.extent | 223726 bytes | - |
| dc.format.extent | 121584 bytes | - |
| dc.format.extent | 121785 bytes | - |
| dc.format.extent | 135650 bytes | - |
| dc.format.extent | 147687 bytes | - |
| dc.format.extent | 116775 bytes | - |
| dc.format.extent | 49125 bytes | - |
| dc.format.extent | 54364 bytes | - |
| dc.format.extent | 50171 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | application/pdf | - |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0094255023 | en_US |
| dc.subject (關鍵詞) | 高等教育 | zh_TW |
| dc.subject (關鍵詞) | 私立大學 | zh_TW |
| dc.subject (關鍵詞) | Higher education | en_US |
| dc.subject (關鍵詞) | Operating performance | en_US |
| dc.subject (關鍵詞) | Private university | en_US |
| dc.title (題名) | The Relationship between Operating Performance and Financial Indicators - The Empirical Analysis of the Private Universities in Taiwan | en_US |
| dc.type (資料類型) | thesis | en |
| dc.relation.reference (參考文獻) | [1] Abraham Gitlow, L. (1995) “Reflections on Higher Education: A Dean`s View.”Lanham, Md.: University Press of America, c1995 p.24-39& p.126-151 | zh_TW |
| dc.relation.reference (參考文獻) | [2] Abrahan Anne (2006) “Financial Management in the Nonprofit Sector: A Mission-based Approach to Ratio Analysis in Membership Organizations” the journal of American academy of business | zh_TW |
| dc.relation.reference (參考文獻) | [3] Athanassopoulos, A., &Shale, E. (1997). “Assessing the comparative efficiency of higher education institutions in the UK by means of data envelopment analysis.” Education economics, 5(2), 117-134 | zh_TW |
| dc.relation.reference (參考文獻) | [4] Brown, William O. (2001) “Sources of Funds and Quality Effects in higher education.” Economics of education review 20(2001) 289-295 | zh_TW |
| dc.relation.reference (參考文獻) | [5] Dolton, Peter J. (1997) “Whither Higher Education? An Economic Perspective for the Committee of Inquiry.” The Economic Journal 107 (442), 710–726. | zh_TW |
| dc.relation.reference (參考文獻) | [6] Easley, D., O`Hara, M (1983) “The Economic Role of the Nonprofit Firm” The Bell Journal of Economics, Vol. 14. | zh_TW |
| dc.relation.reference (參考文獻) | [7] Estelle James, (1989) “College Quality and Future Earnings: Where Should You Send Your Child to College?” The American Economic Review, Vol. 79, No. 2, 247-252. May 1989. | zh_TW |
| dc.relation.reference (參考文獻) | [8] Gindling, T. H., & Sun, W. (2002) “Higher Education Planning and the Wages of Workers with Higher Education in Taiwan.” Economics of Education Review, 21, April 2002, vol. 21, no. 2, pp. 153-169. | zh_TW |
| dc.relation.reference (參考文獻) | [9] Hansmann, H. (1980) “The Role of Nonprofit Enterprise." The Yale Law Journal, Vol. 89, No. 5, 835-901. Apr. 1980. | zh_TW |
| dc.relation.reference (參考文獻) | [10] Hansmann, H. (1987) “Economic Theories of Nonprofit Organization” in W.W.Powell (ed.) the Nonprofit Sector, New Haven: Yale University Press. | zh_TW |
| dc.relation.reference (參考文獻) | [11] Hansmann, H. (1998) “Higher Education as an Associative Good” working paper | zh_TW |
| dc.relation.reference (參考文獻) | [12] Huang, F. (2006) “Internationalization of Curricula in Higher Education Institutions in Comparative Perspectives: Case Studies of China, Japan and the Netherlands.”Higher Education Volume 51, Number 4 / June, 2006 | zh_TW |
| dc.relation.reference (參考文獻) | [13] Liu Jin-Tan, Chou Shin-Yi and Liu Jin-Long (2006) “Asymmetries in Progression in Higher Education in Taiwan: Parental Education and Income Effects.” Economics of Education Review, 25(6), 647- 658 | zh_TW |
| dc.relation.reference (參考文獻) | [14] Levy, D. (1987) “A Comparison of Private and Public Educational Organizations” in W. Powell (ed.) the Nonprofit Sector a Research Handbook, New Haven: Yale University Press. | zh_TW |
| dc.relation.reference (參考文獻) | | zh_TW |
| dc.relation.reference (參考文獻) | [15] Lipsky, M. (1989) “Nonprofit Organizations, Government, and the Welfare State.” Political Science Quarterly, Vol. 104, No. 4, 625-648. | zh_TW |
| dc.relation.reference (參考文獻) | [16] Powell, Walter W., and Jason Owen-Smith (1998) “Universities as Creators and Retailers of Intellectual Property: Life-Sciences Research and Commercial Development” in Weisbrod, Burton A. (ed.) To Profit or Not to Profit: The Commercial Transformation of the Nonprofit Sector. Cambridge: Cambridge University Press. | zh_TW |
| dc.relation.reference (參考文獻) | [17] Ting, Wen-Ling (2000) “A Study of Performance Evaluation on Campus Fund of National Universities in Taiwan.” Graduate School of Education, National Chengchi University, non-published dissertation. (In Chinese) | zh_TW |
| dc.relation.reference (參考文獻) | [18] Wang, Ru-Jer (2003) “From Elitism to Mass Higher Education in Taiwan: The problems faced, Higher Education 46,pp. 261-287. (SSCI) | zh_TW |
| dc.relation.reference (參考文獻) | [19] Weisbrod, Burton A., ed. (1998). “To Profit or Not to Profit: The Nonprofit Mission and Its Financing” Cambridge, United Kingdom, New York, and Melbourne, Australia: Cambridge University Press. | zh_TW |
| dc.relation.reference (參考文獻) | | zh_TW |
| dc.relation.reference (參考文獻) | [20] Yamada Reiko (2001) “University Reforms in the Post-Massification Era in Japan: Analysis of government education policy for the 21st century. ” Higher education policy 14(2001) 277-291. | zh_TW |
| dc.relation.reference (參考文獻) | [21] Zoghi, Cindy (2003). “Why Have Public University Professors Done So Badly?” Economics of Education Review. Vol. 22(1) p. 45-57. | zh_TW |
| dc.relation.reference (參考文獻) | [22] “Higher Education in the World 2006: the financing of universities” Basingstoke, Hampshire [England]; New York: Palgrave Macmillan, 2006. | zh_TW |
| dc.relation.reference (參考文獻) | [23] The Website of Common Wealth: http://www.cw.com.tw/english/ | zh_TW |
| dc.relation.reference (參考文獻) | [24] “2006 Education in Taiwan”, published by the Minister of Education, | zh_TW |
| dc.relation.reference (參考文獻) | http://www.edu.tw/index.htm | zh_TW |
| dc.relation.reference (參考文獻) | [25] University Act, Amendment promulgation article 5 by Hua/ Jong/ Yi/ Yi/ Tze No.: 09400212621 on Dec 28, 2005 | zh_TW |
| dc.relation.reference (參考文獻) | [26] The Ministry of Education’s Website in Taiwan: | zh_TW |
| dc.relation.reference (參考文獻) | http://www.edu.tw/index.htm | zh_TW |
