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    Title: 私立大專院校評鑑結果之影響因素
    Authors: 王亭文
    Contributors: 羅德城
    王亭文
    Keywords: 私立大專院校
    評鑑
    預警
    Date: 2007
    Issue Date: 2009-09-19 13:46:56 (UTC+8)
    Abstract: 近十年來全國大專院校的快速增加,教育市場供給的大學生遠超過市場需求,近幾年已有供需失衡的狀況。私立大學為一特殊型之文教財團法人,受到私立學校法及大學法之規範,政府核准設立私立大學後,一直採取各種限制措施,由於限制過多,且缺乏市場競爭及淘汰的機制,加上教育資源偏重於公立學校,教育資源分配嚴重失衡。
    過去在營利事業之財務危機研究中指出以傳統財務性指標建立財務危機預警模型,可以獲得良好之危機預警模型。相同於一般企業市場化宗旨,本研究依照研究結果用在私立大專院校,觀察學校之財務性指標是否也如營利事業研究結果一樣對於危機預警模型具有區別能力,藉以探討建立出適合台灣的退場機制。
    本研究以94學年度有系所未通過教育部評鑑系所的學校設定為危機學校,通過教育部評鑑系所的學校設定為正常學校,本研究學校樣本為27家,通過評鑑的正常學校樣本為14家,有系所未通過評鑑的危機學校樣本為13家,依此建立Logit模型。
    以2006-2007年樣本學校之財務變數與學生比率變數建立起財務預警模型,發生危機當年與發生危機前一年之正確區別率均頗高,再依據加權效率性之分析,決定模型最佳臨界點。問題年度最佳之臨界點為0.5,其正確區別率有0.92,對於本研究27個樣本學校中可以正確判定出正常學校或是危機學校的有25家。由以上結果可以得知用學校財務變數所建立之財務危機預警模型具有區別力。
    Reference: 一、中文文獻
    1、池千駒(1999)。運用財務性、非財務性資訊建立我國上市公司財務困   難預警模式,國立成功大學會計研究所未出版之碩士論文。
    2、行政院主計處(2003)。生產力分析。行政院主計處,http://www.dgbas.gov.tw
    3、李婉菁(2003)。大學學費恨添高,漲聲連連為那般?,台大教與學期刊電子報。第17期。
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    7、非營利組織發展法草案(2007)。共計二十五條,立法意旨請參閱:台灣公益資訊中心,www.npo.org.tw/NPODev/indwx1-2.asp
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    14、教育部(2003a)。技職司。全國教育發展會議資料。http://www.edu.tw/secretary/2003/discuss/921016.pdf
    15、教育部(2003b)。全國教育發展會議。http://www.edu.tw/secretary/2003/discuss/index32.pdf
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    17、梁金盛(2000)。台灣地區大學院校整併策略之研究,國立政治大學教育學系博士論文。
    18、貨幣觀測與信用評等雜誌(1999),台灣經濟新報文化事業股份有限公司,p.52
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    20、馮燕(2005)。非營利組織之定義功能與發展,非營利部門:組織與運作,p4。
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    22、蓋淅生(2006)。建構我國高等教育「退場機制」之檢視,教育與心理研究期刊,p29-46。
    23、劉維琪(2001)。第二屆大學理念資源分配與社會實踐學術研討會,www.bm.nsysu.edu.tw/tutorial/vwliu/Publish/Seminar/Resource.pdf
    24、蘇錦麗(2006),英國高等教育品質保證制度新發展:QAA機構審議的作法,教育研究與發展期刊,第2卷第1期,p174-205
    二、英文文獻
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    2. Altman, E. I. (1968). Financial Ratios, Discriminant Analysis and the Prediction of Corporate Bankruptcy, Journal of Finance, 23(4), pp.589-609.
    3. Beaver, W.H. (1966), Financial Ratio as Predictors of Failure, Empirical Research in Accounting: Selected Study, Supplement to Journal of Accounting Research, pp.71-111.
    4. Beaver, W.H. (1966). Financial Ratio as Predictors of Failure, Empirical Research in Accounting: Selected Study, Supplement to Journal of Accounting Research, pp.71-111,.
    5. Dudley, J. (1998). Globalization and education policy in Australia, In J. Currie, & J. Newson (Eds.), Universities and globalization: Critical perspectives, pp.21-43.
    6. Gapenski Louis C., W. Bruce Vogel and Barbara Langland-Orban(1992). The Determinants of Hospital Profitability, HOSPITAL & HEALTH SERVICES ADMIISTRATION, pp.63-80
    7. Glandon Gerald L. and Counte Michael(1987). An Analytical Review of Hospital Financial Performance Measures, HOSPITAL & HEALTH SERVICES ADMIISTRATION, p439-355
    8. Glandon Gerald L., and Counte Michael, An Analytical review of Hospital Financial Performance Measures, HOSPITAL & HEALTH SERVICES ADMINISTRATION, November 1987, p.439-453
    9. Glennerster Howard (1991). Quasi-Markets For Education?, The Economic Journal, pp.268-276
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    11. Hansmann Henry. B (1980). The Role of Nonprofit Enterprise, The Yale Law Journal, 89, pp.835
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    13. HEFCE(2007a). http://www.hefce.ac.uk/pubs/hefce/2007/07_09/07_09.pdf
    14. Kwong Julia (1997). The Reemergence of Private Schools, Comparative Education Review,41(3),pp.244-259
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    Description: 碩士
    國立政治大學
    財政研究所
    95255011
    96
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0095255011
    Data Type: thesis
    Appears in Collections:[財政學系] 學位論文

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