台灣高等教育機構經營效率之研究：共同邊界成本模型之應用   免費試閱

A Study on the Operational Efficiency of Higher Education in Taiwan: An Application of Metafrontier Cost Model

本文將成本效率之拆解觀念擴展至共同邊界模型，衡量2004至2010年間台灣地區144所高等教育機構之共同效率與缺口比率，以供教育主管機關及各學校做為擬定經營策略之參考。研究結果顯示，私立學校與國立學校、技專校院與一般大學之群組成本效率、成本缺口比率與共同成本效率均存在顯著差異，隱含台灣高等教育機構的成本控制能力的確不同；再者，不論在共同配置效率、共同技術效率或共同成本效率之估計結果均顯示，私立學校表現優於國立學校、技專校院的表現優於一般大學；另外，成本缺口比率與技術缺口比率在研究期間中具有顯著正差異，隱含台灣高等教育機構之撙節成本及技術能力存在顯著的改善趨勢。

We extend the meta-frontier model by decomposing the cost efficiency framework discussed in the existing literature. Measuring the efficiency and gap ratio, we compare the cost efficiency for 144 higher education institutions (HEIs) between 2004 and 2010 in Taiwan. Our primary finding is that efficiency measures for public and private HEIs are significantly different in group cost efficiency, cost cap ratio and meta-cost efficiency while general universities are characterized by different measures with respect to technological and vocational HEIs. However, the performance of private and technological and vocational HEIs is superior to public and general HEIs in meta-allocative efficiency, meta-technical efficiency and meta-cost efficiency. Finally, we find the cost control and technology upgrade improve for all the HEIs over the sample period.