我國私立技術校院財務運作之研究   全文下載 更多文章

Financial Management of Taiwan's Private Institutes of Technology

對於國立大專校院及一般私立大學，我國私立科技大學及技術學院在學校規模或政府資源分配都明顯處於劣勢，尤其近年受少子女化影響，生源逐年減少，對於高度依賴學生繳交學雜費以維持正常運作的私立技術校院而言，財務收入更顯嚴峻，招生不佳的學校甚至可能面臨退場困境；因此，如何維持最佳財務狀況以提供豐裕的教育資源，提升辦學品質，吸引學生就讀，遂成為這群爭取高教經費最弱勢且擔負照顧最多弱勢學生的私立技術校院最重要的工作。本文目的即在了解2006至2008這三年期間我國私立技術校院財務運作狀況，並以招生良窳學校進行彼此與整體相互比較，期望該分析結果可以有效改善我國私立技術校院的財務運作策略，提升對弱勢學生的就學照顧。本文發現學雜費確實為私立技術校院最主要之收入來源，占其總收入的七成，但在面對少子女化的挑戰，其財務開源與節流策略仍明顯不足；招生情況良好的學校因為其他收入來源相對豐厚，對學雜費收入依賴程度較低，但仍致力於辦學品質的提升與學生就學條件的改善；招生情況較差的學校卻未用心於改善財務運作及辦學條件。根據上述發現，本文分別對私立技術校院、招生情況前段與後段學校提供建議。

Compared with public higher education institutions and private universities, private institutes of technology in Taiwan encounter more disadvantages. Due to the low birthrate in recent years, private institutes of technology, highly dependent on tuition, have experienced financial difficulties, and some institutions lacking sufficient enrollments have been forced to shut down. The purpose of this paper was to describe the financial structure of private institutes of technology from 2006 to 2008 and then it compares the institutes with good recruitment records with those with bad records. The results show that tuition is the most important source of income for private institutes of technology. Yet when facing the challenge of the low birthrate, increasing sources of financial revenue and cutting expenditures will still be inadequate. Institutes with other sources of income and relatively less dependent on tuition revenue are committed to the improvement of the quality of education and learning conditions. On the contrary, institutes with poor recruitment records have been unable to improve their financial performance and teaching environments. This paper ends by offering advice for private institutes of technology with good and poor records of recruiting students.