我國國立大學收支型態之分析

An Analysis on the Revenues and Expenditures Types of Taiwan’s Public Universities

本研究旨在探討我國國立大學收支型態，並由針對大學的收支項目加以歸納分類，期能發現各種類型大學的經營策略。研究者發展出三種財務指標做為各大學財務收支型態差異之衡量比較：指標A為「大學財政努力程度」、指標B 為「大學對政府補助依賴程度」、指標C 為「大學生獲利程度」，透過三種指標探討各大學經營之相關收入與其教學支出之關聯程度。研究者選定96、97 學年度各國立大學經費來源與教學支出之數值，依照各學校在3 種財務指標之表現，藉以分析各大學將各類資源投入轉而為教學投入之能力與各校收支特性，據以區分國立大學收支類型。
研究結果發現，各校對於政府補助款與學雜費的倚賴程度具有相當大的差異，反映出各校運用收入於教學支出的能力，最後依教學支出與收入之關聯，將國立大學劃分為「卓越型」、「優質型」、「支持型」、「穩定型」等四類。最後，針對不同類型大學之特質，分別提出財務經營之建議：1. 卓越型大學應運用財務健全之優勢，追求國際排名；2. 優質型大學宜發展多元經費籌措管道，邁向卓越型大學；3. 支持型大學應重視經費使用效率，發揮資源最大效益。亦應自籌外部資源，降低對補助款之依賴度；4. 穩定型大學宜配合政府主流政策，爭取競爭型計畫資源，提高教學支出以擴增教學服務。

The purposes of this study were to analyze the revenue and expenditure types of public universities in Taiwan,and classify them by their performance on three financial indicators. There were three financial indicators developed by this study: (A)the degree of fiscal efforts made by universities, (B)the degree of dependence on governmental grants, (C)the degree of student obtained profit. The 2007 and 2008 SY data were measured by three indicators, and classified the universities’performance into four types: Excellent university, Quality university, Supportive university, and Stable university.The priorities of financial management of each type should be different: 1.The Excellent universities could make good use of their current finance strengths to compete for higher international academic rankings;2.The Quality university could develop various sources of funding other than government grants, in order to become excellent someday; 3.The Supportive universities could emphasize the efficiency of expenditures, a collect resources from outside environment to decrease the dependence on governmental funding; 4.The Stable universities could be more aggressive on government funding competition to implement mainstream policies, in order to increase revenues for teaching purposes.