私立高中職辦學績效及財政資訊揭露對外部資金之影響

The Effect of School Performance and Financial Information Disclosure on External Funds : Evidence from Private High Schools

本文旨在探討學校辦學績效及財務資訊之揭露對於政府獎補助款及外界民間私有捐贈之關聯性，乃因在近年人口結構少子化的情形下，私立學校除政府獎補助款外，亦有爭取外界捐贈的需求，因此，瞭解學校的辦學績效及財務資訊之揭露是否對於學校補助及籌措資金有所幫助，將能夠作為未來主管機關訂定補助指標及學校公告資訊的參考。本研究以我國私立高中職學校於2008年至2010年在學校網站公告的資訊，採用資料包絡分析法（Data Envelopment Analysis，DEA）及迴歸模型進行分析，實證結果顯示學校的辦學績效及資訊揭露程度會正向影響政府的補助，但對外界民間私有捐款則無顯著的影響。 This study examines whether school performance and financial information disclosure influence government subsidies and external fundraising under the the phenomenon of low birth rate. The study is based on private high schools from 2008 to 2010 in Taiwan. It uses data envelopment analysis (DEA) to calculate each school operating performance, then this study adpot regression analysis to identify which factors affected. The study finds that school performance and financial information disclosure are significally postive associated with government support. However, school performance and financial information are not statistical significance associated with external private donation.