私立大專院校查核會計師、政府獎補助款與辦學績效之研究

he Relationship among CPAs, Government Grants and Performances of Private Universities

政府配置資源獎助、補助私立大專院校，旨在提昇高等教育品質，平衡公私立大專院校教學資源。有效的配置獎助經費機制，可縮小公私立大專院校教學資源差距，並提昇未來辦學經營績效。本研究從政府支用預算配置經費予私立大學院校角度，利用資料包絡分析法以探討我國正府提供獎補助經費予私立大專院校是否公平，並蒐集民國94學年度至99學年度私立大專院校財務相關資料進行實證。

The purpose of government grants for private universities/colleges is to enhance the quality of higher education and balance the teaching resources of both public and private universities/colleges. An effective funding mechanism not only helps to allocate resources between public and private universities/colleges but improves their future performances. We examine fairness of government grant for private universities/colleges using the data envelopment analysis (DEA) model in the perspective of the govemment budget.