世界一流大學財源結構與經費支出之分析

Abstract

隨著全球經濟不景氣，加上全球化之後跨國之間的市場競爭，從人力資本論的角度觀之，各國在有限的公共資源運用中，無不將資源挹注投資在高等教育人才的培養上。大學是國家孕育具競爭力人才的最佳場域，而一所大學經費的投入與運作支出更是影響其發展的重要指標。爰此，本研究希冀透過財務的分析瞭解大學運作的情況。而要回答「如何邁向世界一流大學？」這個問題，必先對世界一流大學有所瞭解。儘管許多大學在市場競爭的機制下遭到淘汰，但素來辦學卓越的大學仍是屹立不搖，其所憑恃著的運作模式，穩固的財務結構必是極重要的一環。有鑒於此，本研究最主要的目的即在於針對世界一流大學的財務進行分析。而分析對象的選擇，由於排名系統所列的世界一流大學多集中在美國、英國、澳洲等地區，本研究從三大區域中各自擇取進入百大排名的學校。本研究採文件分析法，透過蒐集排名百大的各大學財務資料，從經費收入來源、支出運用等向度進行分析與比較。雖然各國環境脈絡不同，但排行榜上的世界一流大學仍有一些共同的特質，尤其在財務方面更有其深入探究之處。希望透過本研究的分析探討，對台灣的大學邁向世界百大排名能有所啟示。

Because of the depression of global economy and the competition of international market, a lot of countries invest in the cultivation of talents of higher education within the limited public resource in term of human capitalism. The university is the best place of cultivating talents in a county, and the investment and expenditure of funds for a university is an important indicator affecting its development. Therefore, the purpose of the research is to analyze the structure of the finance in order to realize the operation of a university. And it is necessary to understand the so-called “world class university” at first if we want to know how to become it. In spite of the fact that many universities are eliminated through competition in the market competition, some world class universities which must have stable financial structure are still excellent and stand firm. In view of this, the research analyzes the financial structure of world class universities with the approach of “content analysis”. Because the world class universities on the ranking system center on USA, UK and Australia, the research selects the top 100 universities both on the two major ranking systems as the objects of study from the three areas. The research analyzes and compares the financial data of these universities focusing on revenues and expenditures. Although the contexts of all the countries are different, the world class universities have some characteristics in common, especially the financial structure. I hope that the research will be able to have some implications and help the universities in Taiwan become the world class universities.