大學的治理內部財務運作是重要的關鍵因素，而大學的營運非以營利為目的，政府歲出預算之教育經費，重視對高等教育的補助，而補助經費的配置與多寡對於大學內部之財務運作影響，目前探討此一重要主題之實證研究較缺乏。本研究以20家公立大學及27家私立大學各2年度之決算資料，參考Plummer et al.(2007)學者衡量基金之方式，以迴歸分析探討大學組織體對外來的補助依賴，對內部的財務運作表現，與其產業規模之相關性探討。實證結果顯示，補助款收入百分比對於公私立大學財務運作績效皆呈顯著負相關，對於公私立大學之產業規模呈顯著正相關。學雜費收入百分比及學生人數對於私立大學財務運作亦呈顯著負相關；學雜費收入百分比對於公立大學產業規模呈顯著正相關。顯示組織外資源的依賴確實會影響組織內部之財務運作，及其在同一產業之下規模的位置，本研究結果可作為補助經費分配之參考。 This study uses 94 schools’ financial statements which provided by public and private universities in Taiwan to investigate the relevance of external resource to universities’ financial performance and financial position. We find that external resource have negative relationship to the revenues minus expenses, divided by total revenues (measurement of financial performance) and positive relationship to the total net assets, divided by total revenues (measurement of financial position) in both public and private universities. The findings suggest that external resource provided by government is an important factor to the financial operation of the schools. In order to have equal opportunity of development in both public and private schools, external support from public sectors has the responsibility to avoid the relevance from external control to internal operation.
