考慮學校品質差異性之台灣高教院校成本結構分析

Abstract

本研究為考量教學面向與研究面向之綜合性教育品質差異下，以隨機邊界模型成本函數設定為固定成本二次函數估計我國高等教育的成本與產出之間的關係。研究期間為93學年度至95學年度，為期三年的跨期追蹤資料。樣本包含了33所公立大學與34所私立大學。研究結果發現，公立大學與私立大學的成本結構確實存在顯著的差異。以平均產量而言，所有大學、公立大學與私立大學均達總規模經濟，然而所有大學的大學部學生與研究所學生皆不具特定產出規模經濟，公立大學在大學部學生與研究所學生亦不具特定產出規模經濟。私立大學在大學部學生也不具特定產出規模經濟，僅在研究所學生的部分具特定產出規模經濟。而在範疇經濟方面，所有大學、公立大學與私立大學均具總範疇經濟，並且全部大學、公立大學與私立大學皆具總範疇經濟。公立大學在研究生與大學生比例方面尚有21.55％的改善空間，私立大學有21.28％的進步空間。公立大學在平均成本效率方面表現略較私立大學差。在分類別後的我國大學院校之成本效率，以新設立或新合併改制的私立大學表現為最差，而成立時間較長且該校系所大多為理工科之私立大學為平均成本效率表現最佳的類別。

The study take into consideration teaching-oriented and research-oriented comprehensive educational quality difference, the stochastic frontier model of the cost function to set the flexible fixed cost quadratic function estimated the relationship of higher education between cost and outputs. Academic year during the study period of 93 to 95 academic year, a three-year span of panel data. Sample includes 33 public universities and 34 private universities. The results showed that the cost of public universities and private universities do exist significant differences in the cost structure. Average yield, all universities and public universities reached the ray economies of scale, however, undergraduate students in all universities and graduate students are non-specific outputs with economies of scale, public universities in undergraduate and graduate students are output of non-specific economies of scale. Undergraduate students in private universities is non-specific output of economies of scale, only some of the students at the Institute with a specific output of economies of scale. In the scope of economy, all universities, public universities and private universities have a global economy of scope, and all universities, public universities and private universities in respective fields of global scope of the economy. The ratio of graduate students and undergraduate students in public universities there was still room for improvement 21.55%, 21.28% of private universities have room for improvement. Public universities in the average cost efficiency performance slightly worse than the private universities. After sub-categories of universities and colleges in cost efficiency in order to newly established or newly established private universities combined performance for the worst, the school set up a long time and most of the science and engineering departments of private universities for the performance of the average cost efficiency the best category.