我國公立大學校務基金運作之研究：兼論美國公立大學校務運作的啟示

A Study on the Operations of Public University Endowment Fund in Taiwan: The Implications from American Public Universities

依據監察院2017年公布的調查報告指出，實施已逾20年之校務基金制度，本欲使公立大學適度財務自主，減輕政府財政負擔，惟多數公立大學校務基金出現短絀。然各國高等教育經費多半面臨著支出大於收入的情形，造成公立大學走向企業化、市場化之趨勢。而美國群集頂尖公立大學，也是創業型大學發展最成熟的地區。是以，如何汲取美國的經驗以提供我國公立大學財務策略之參酌，提高自籌收入。基於上述，本研究旨在探討我國公立大學校務基金運作所面臨的問題及其因應之策。本研究採用文獻探討方式，首先，分析我國公立大學校務基金之概況；其次，我國公立大學校務基金運作面臨的問題及因應之策；第三，美國大學校務基金運作的情形；第四，美國公立大學校務運作對我國的啟示；最後，提出結論與建議，以供參考。

According to a survey report by the Control Yuan in 2017, the Public University Endowment Fund ACT of Taiwan, which has been implemented for more than two decades, aims for financial autonomy to public universities in order to reduce the financial burdens on the government. Despite the aim, however, most of the public universities in Taiwan encounter shortage of funds in their annual financial accounts. In fact, expenditures commonly exceed income in tertiary institutions all over the world. This phenomenon leads to the trends of entrepreneur realization and marketization of public universities. The United States gathers numerous prestigious public universities, and is also where entrepreneurial universities develop most thoroughly. Therefore, this study investigates the finances operations, current problems and adaptive strategies of public universities in Taiwan. In terms of research methods, the literature explores content analysis. This study includes: 1) an analysis of the finances of Taiwanese public universities; 2)an analysis of problems and adaptive strategies in university financial operations; 3) the situation of the American Universities Endowment Fund; 4) the implications of the operations of American public universities for Taiwan; and 5) conclusions and suggestions.