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篇名
影響私立高中職新生註冊率之關鍵因素
並列篇名
Study For The Key Factors Which Affect The Enrollment rate of The Private High Schools
作者 卓佳慶黃劭彥 (Shaio-Yan Huang)張茂澤廖素如
中文摘要
非營利事業,一般多投入公眾利益相關的事務,是社會穩定發展的重要力量。然近年來部份非營利事業在經營上面臨困境,尤其是受到少子女化浪潮衝擊的教育事業,更受到社會大眾的關切。以私立高中職校為例,從102學年度就開始遭遇生員減少的衝擊外,同時還面臨明星級公私立中學的競爭,因此在未來需要更加致力於經營與辦學,方能以優異的成效來穩固與開拓學生的來源,以免面對停招或停辦的命運。本文蒐集99至102學年度的私立高中職校相關公開資訊,嘗試找出攸關提升私立高中職校經營績效的因素。經實證後發現:與私立高中職校之註冊率產生顯著正向關聯性的有獎學金支出與教職員總人數等兩項因素;而與私立高中職校之註冊率產生顯著負向關聯性的則有學校所在地位於大型都會區、附設實用技能學程、每位學生使用校地面積、優質化補助學校等四項因素。
英文摘要
Non-Profit Businesses which are engaged in many public interest matters play an important role in modern society. However, parts of the Non-Profit Businesses have faced dilemmas in their operation in recently, especially the education industry which is impacted by the fewer children trend hardly is concerned by the public. For example, Taiwan private high schools has to face two kinds of dilemmas recently:first, the number of students continue to decline year by year from 2013 academic year;second, the competition with other top senior high schools is higher. So private high schools should to operate the school more seriously and make superior performances in the future, which not only enrolls more students but also avoids the school to be closed. The sample period in this study is from 2010to 2013academic year and we try to find the key factors of superior operating performance in private high schools. We find that the more scholarship spending or more teachers and employees, the enrollment rate of schools is higher. The other factors(i.e. school in municipality, practical skill program, school area per student, school actualization program is negative association with enrollment rate.
起訖頁 1-40
關鍵詞 非營利事業私立高中職註冊率學校類別型態學校財務狀況Non-profit businessPrivate senior high schoislEnrollment rateSchool typeSchool financial position
刊名 會計學報  
期數 202305 (9:1期)
出版單位 東吳大學會計學系
該期刊-下一篇 併購之無形資產對併購後集團經營績效之影響
 

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