疫情下的高等教育財政衝擊與因應

The Fiscal Impact of the COVID-19 Pandemic on Higher Education and its Response

新型冠狀病毒肺炎疫情的蔓延，讓世界各國政府從柔性勸導注意個人健康狀況，到之後強制性封城與鎖國政策，不只影響全球經濟發展，連帶讓教育體制面臨重大的挑戰。全球高等教育機構的關閉，讓教學模式產生改變，連帶影響學校財政收入。在臺灣，疫情對於臺灣高等教育機構的衝擊，與世界各國相似，但在程度與方式上，仍略有差異。在臺灣，COVID-19 造成高等教育財政的影響與衝擊，主要來自於國際學生人數減少與因應防疫需求需付出更多資源。面對此次疫情所產生的衝擊，各校除推動節流政策外，亦需積極性的「開源」。然而，從危機管理的角度來說，藉由此次危機管理的經驗，正是高等教育機構可以審視學校財政收入與支出的最好時機，以節流的消極性作為基礎，從開源的積極面來思考學校未來的發展與努力方向，讓危機成為轉機，開創高等教育機構另一條創新的康莊大道。

The COVID-19 pandemic has caused governments around the world to change from flexible recommendations for individuals to pay attention to personal health practices to mandatory lockdown policies. This has not only affected economic development worldwide but has also presented a major challenge to education systems. The closure of higher education institutions worldwide has generated changes in pedagogical models while also impacting the revenues of these institutions. In Taiwan, the impact of the COVID-19 pandemic on higher education institutions is similar to that of other countries worldwide, but with slight differences in degree and form. In Taiwan, the fiscal impact of COVID-19 in higher education is primarily due to the decreased number of international students and the need for more resources in response to pandemic prevention and control. In addition to promoting cost-cutting policies in response to the impact of the pandemic, institutions must also proactively 'open up sources.' However, from the perspective of crisis management, this is the best time for higher education institutions to evaluate their revenues and expenses. The future development and directions of higher education institutions should be based on passively reducing expenses and actively increasing revenues, allowing the crisis to become a turning point for creating pathways for innovation.