我國公私立大學之經營效率分析：資料包絡分析法的應用

Efficiency Analysis of Public and Private Universities in Taiwan Using Data Envelopment Analysis

由於少子化及高等教育校院過度擴增，臺灣許多大學正面臨嚴峻的考驗，因此經營效率的評估及改善成為重要的議題。本文旨在利用資料包絡分析法評估國內一般大學（不含科技大學）之經營效率，研究期間為2013至2016學年度，研究對象則為該期間財務資料完整揭露且未與他校合併的58所大學，並就分析結果對樣本學校提出改善建議。本文之主要貢獻在於採取未經調整的數量型變數及經調整的價值型變數等兩類投入、產出變數進行分析，可以更精確地衡量各項變數以及效率值。主要結果有：一、私立大學的平均效率比公立大學高，若以經調整之變數衡量，則兩者間的效率差異縮小。二、醫工學門大學的整體技術效率比非醫工學門大學高，然其純技術效率並無差異，故效率差異來自醫工學門因規模較大而有較佳的規模效率。三、整體來說，未達規模效率的學校中，有70%處於規模報酬遞增的狀態。故多數學校應進行規模的擴增，方能改善規模效率，進而提高總技術效率，在生源不足的環境下，跨校合併是增加規模的可行方式之一。

Due to the low birthrate and the overexpansion of higher education institutions, many universities in Taiwan are facing severe challenges. Therefore, the evaluation and improvement of operational efficiency has become an important issue. This paper aims to utilize the data envelopment analysis method to evaluate the operational efficiency of domestic universities (excluding universities of science and technology). The research period covers 2013-2016 academic years. The research samples are 58 universities whose financial information was fully disclosed during the period and was not merged with other universities. Based on the results of the analysis, suggestions for improvement were made to the sample universities. The main contribution of the research is that it adopts two types of input and output variables, including unadjusted quantity variables and adjusted value variables, to enhance the accuracy of measuring variables and evaluating efficiency. The major findings are as follows: 1. The overall efficiency of private universities is better than that of public universities. If measured by adjusted variables, the difference in efficiency between the two is reduced. 2. The overall technical efficiency of medical-engineering universities is higher than that of non-medical-engineering universities. However, there is no difference in pure technical efficiency. Therefore, the efficiency difference comes from the larger scale of medical engineering universities and the better scale efficiency. 3. On the whole, 70% of universities that have not reached scale efficiency are in a state of increasing returns to scale. Therefore, most universities should expand the scale to improve the scale efficiency and thus the overall technical efficiency. Given insufficient student resources, cross-school mergers are one of the feasible ways to increase the scale.