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    Title: 國立高級中等學校校務基金實施績效之探討
    A Study of Implementation Performance for National Senior High Schools Operation Fund
    Authors: 葉淳雯
    Contributors: 黃慶堂
    葉淳雯
    Keywords: 國立高級中等學校校務基金
    經營績效
    資料包絡分析法(DEA)
    麥氏指數
    National Senior High Schools Operation Fund
    operation performance
    Data Envelopment Analysis(DEA)
    Malmquist Index
    Date: 2012
    Issue Date: 2014-02-10 15:04:01 (UTC+8)
    Abstract: 我國國立高級中等學校實施校務基金之目的除了提升績效外,尚期以增進各校自籌財源之動力,以減輕政府財政負擔,自2007年起開始實施校務基金後之績效為何?值得進一步探討。
    本研究係以資料包絡分析法評估各國立高級中等學校2010年至2012年的經營績效,並運用麥氏指數衡量其跨期效率變動情形,最後以Tobit迴歸分析,探討外在環境變數對校務基金實施績效之影響。實證研究結果如下:
    一、總技術效率分析:2010、2011及2012年平均總技術效率值依序為0.712、0.714、0.705,表示各該年度尚有28.8%、28.6%及29.5%的效率改善空間。若將各國立高級中等學校依照類別區分,普通高中平均總技術效率表現最佳,綜合高中的表現比職業學校佳,特教學校最差。
    二、純技術效率分析:2010、2011及2012年平均純技術效率值依序為0.768、0.781、0.771,表示各該年度尚有23.2%、21.9%及22.9%的效率改善空間。普通高中平均純效率表現最佳,綜合高中的表現比職業學校佳,特教學校最差。
    三、規模效率分析:2010、2011及2012年平均規模效率值依序為0.923、 0.908、0.908,表示各該年度尚有7.7%、9.2%及9.2%的效率改善空間。2010年以職業學校表現最佳,2011年以綜合高中表現最佳,2012年度以普通高中表現最佳。特教學校在三個年度的平均規模效率均為最差。
    四、麥氏指數分析:2010至2012年度之總要素生產力變動值均小於1,呈現衰退現象, 2010至2011年度及2011至2012年度二個跨期均呈現衰退。
    五、Tobit迴歸分析:除實施校務基金的年限無顯著影響外,學校區位、校舍面積及學校成立年限等三項外在環境對學校的經營績效均具有影響。
    The purpose of national senior high schools in Taiwan implementing National Senior High Schools Operation Fund is not only improving performance, but also enhancing the schools’ self-motivation of the financial resources to reduce the fiscal burden of government. How is the performance of implementing National Senior High Schools Operation Fund since 2007?It is worthy of further study.
    This study is based on Data Envelopment Analysis to evaluate the operating performance of national senior high schools from 2010 to 2012. In addition, this study uses Malmquist Index to measure the efficiency changes. Finally, Tobit regression analysis is used and tried to find effects of the external environment variables on the implemenetation performance of National Senior High Schools Operation Fund. The findings of this study are as follows:
    1.Overall technical efficiency analysis:the average value of the overall technical efficiency is 0.712、0.714、0.705 in sequence of year 2010、2011 and 2012, and it means that the efficiency improvement is 28.8%, 28.6% and 29.5% each year. If we evaluate the performance of national senior high schools by category, the general high schools are the best, the comprehensive high schools are better than vocational high schools, and the special education schools are the worst.
    2.Pure technical efficiency analysis.:the average value of the pure technical efficiency is 0.768、0.781、0.771 in sequence of year 2010、2011 and 2012, and it means that the efficiency improvement is 23.2%、21.9% and 22.9% each year. The general senior high schools are the best, the comprehensive senior high schools are better than vocational senior high schools, and the special education schools are the worst.
    3.Scale efficiency analysis: the average value of the scale efficiency is 0.923、 0.908、0.908 in sequence of year 2010、2011 and 2012,and it means that the efficiency improvement is 7.7%、9.2% and 9.2% each year. The best performance is the vocational senior high schools in 2010, the comprehensive senior high schools in 2011, and the general senior high schools in 2012, the special education schools are the worst in all three years.
    4.Malmquist Index analysis: the value of the total factor productivity change is totally less than 1 from 2010 to 2012, and shows the recession .And the inter-temporal total factor productivity changes show the recession from 2010 to 2011, and 2011 to 2012.
    5.Tobit regression analysis: there is no significant impact in the factor of the years of the National Senior High Schools Operation Fund, but the external factors such as the size, the history, and the location of the schools, would affect the performance of national senior high schools.
    Reference: 一、中文部分
    何志清(2005),《台灣地區公立綜合高中經營效率之評估》,私立世新大學經濟學系碩士論文。
    吳濟華、何柏正(2008),《組織效率與生產力評估:資料包絡分析法》,台北:前程文化事業有限公司。
    吳惠櫻( 2004),《台北市立高級中等學校經營效率與生產力之研究》,世新大學經濟研究所碩士論文。
    吳淑芬( 2009),《桃園地區國立高中職試辦校務基金之研究》,銘傳大學公共事務學系碩士在職專班碩士論文。
    林佑倫(2003),《我國國立大學校務基金營運績效之評估分析》,世新大學經濟學研究所(含碩專班)碩士論文。
    林浩明(2002),《資料包絡分析法之應用-以某國立工業高職各科之綜合績效評估》,私立大葉大學工業工程研究所碩士論文。
    林麗能(1995),《雲嘉南地區高級職業學校行政績效之評估》,國立雲林科技大學企業管理技術研究所碩士論文。
    林寶芬(2006),《綜合高中經營績效分析—資料包絡分析法之應用》,國立中興大學應用經濟學系碩士論文。
    洪鈺旻(2008),《公立高級職業學校經營績效評估-DEA不同模式比較》,私立東吳大學經濟學系碩士論文。
    徐維仁(2010),《國立高中職學校實施校務基金教職員工作滿意度之研究-以彰化縣為例》,國立彰化師範大學商業教育學系碩士論文。
    莊貴玉(2005),「強化國立高中職財務經營理念之思維與作為」,《主計月刊》,第597期,頁55-60。
    黃清信(2001),《台灣省高級中等學校效率之評估-資料包絡分析法應用》,國立中正大學國際經濟研究所碩士論文。
    陳春榮(2006),「實施作業基金的必要性及迫切性」,《師友月刊》,第469 期,頁68-73。
    陳惠芬(2010),《國立高中職校試辦校務基金實施現況之研究》,國立新竹教育大學教育學系教育行政碩士學位在職進修專班學位論文。
    陳秀鳳(2009),《國立高級中等學校實施校務基金之研究》,國立彰化師範大學商業教育學系碩士論文。
    陳雪珍(1997),《台灣地區公立高級中學管理績效之探討與評估》,私立淡江大學管理科學研究所碩士論文。
    梁復興( 2003 ),《公立高級職業學校績效評估-類別資料包絡分析法的應用》,真理大學管理科學研究所碩士論文。
    黃佩玉(2006),《我國國立大學院校校務基金實施績效之探討》,國立中山大學公共事務管理研究所碩士在職專班碩士論文。
    楊淑杏(2002),《台北市高級中等學校經營效率之評估-DEA 之應用》,彰化師範大學商業教育研究所碩士論文。
    蓋浙生(2007),「國(公)立高中職校實施校務基金的展望,《教育研究與發展期刊》,第3卷第3期,頁83-98。
    劉明超(2000),《台灣地區高級職業學校教育管理效率評估之研究-DEA模式之應用分析》,國立暨南國際大學教育政策與行政研究所碩士論文。
    魏福祈(2010),《應用資料包絡分析法評估公私立高中經營效率》,私立世新大學經濟學系碩士論文。
    蘇錦麗、顏慧明(2000),「臺灣省立高級中學相對效率評估之研究:資料包絡分析法之應用」,《台灣銀行季刊》,第51卷第4期,頁279-317。

    二、英文部分
    Ali, A.、Seiford, L. M. & Lerme, C. S. (1995), “Components of efficiency Evaluation in Date Envelopment Analysis” , Journal of European Operational Research, 80(2):462-473.
    Barbetta, G. P. (2001) , “Efficiency of Junior High Schools and The Role of Proprietary Structure”
    Golany, B. & Roll, Y. (1989), “An application procedure or data envelopment analysis” , Journal of OMGA, 17(3):237-252.
    Guthrie, J. W., Garms, W. I. & Pierce, L. C. (1988), “ School Finance and Educational Policy:Enhancing Educational Efficiency, Equality, and Choice. MA” , Allyn and Bacon.
    Kao, C. (1994), “ Evaluation of junior colleges of technology:The Taiwan case” , European Journal of Operational Research, 72:43-51.
    Kirjavainen, T. &H. A. Loikkanen (1998), “Efficiency Differences of Finnish Senior Secondary School:An Application of DEA and Tobit Analysis” , Journal of Economics of Education Review, 17(4):377-394.
    Lewin, A. Y., R. Morey & T. Cook (1982), “Evaluating the Administrative Efficiency of Courts” , Journal of OMEGA, 10(4):401-411.
    Ray, S. C. (1991), “Resource-use Efficiency in Public School:A Study of Connecticut Data” , Management Science, Vol. 37, No.12:1620-1628.
    Shephard, R. W. (1970), “Theory of Cost and Production Functions" , N. J.:Princeton University Press, 206.
    Steers, R. M. (1977), “Determining organization effectiveness” , Management Science, Vol. 32, No. 5: 514-538.
    Scottish Office (1993), ”Quality assurance in education:Plans targets and performance indicators and current issues” , Edinburgh:HM.
    Soteriou, A. C.、Karahanna E.、Papanastasiou C. & Diakourakis M. S. (1998), ”Using DEA to Evaluate the Efficiency of Secondary School :the Case of Cyprus. International Journal of Educational Management” , Vol. 12, No. 2:65-73.

    三、網際網路
    教育部中部辦公室會計科網站(2012)。公務預算與校務基金預算差異比較0725.doc,2012年12月13日,取自:http://accounting.tchcvs.tc.edu.tw/files/school_fin。
    Description: 碩士
    國立政治大學
    行政管理碩士學程
    100921220
    101
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0100921220
    Data Type: thesis
    Appears in Collections:[Master for Eminent Public Administrators] Theses

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