| 摘要: | 非營利組織在現今的經濟社會中扮演著重要的角色，但由於非營利組織缺乏“營利＂之動機，與一般企業組織有所不同，故其產出與績效較難衡量。是以，非營利組織的目的雖不在於利潤的追求，但在考量使命願景的達成及永續經營的前提下，仍然必須先賺取足夠營運的資金成本後，才有可能致力於價值的創造與效率的提昇，來達成組織的使命及目標。 大學機構本身具有非營利組織之特性，有著多元的教育目標與社會責任，故經營績效通常亦較難加以衡量。在面對內在的政府補助款減少、自籌經費增加暨外在的全球化風潮與市場的激烈競爭之下，國內高等教育產業應秉持「進可攻，退可守」的策略，厚實財務基礎，孕育紮實的核心能力及學校特色，有效整合與運用人力、物力、財務等各項資源，創造競爭優勢，教育、教學及研究之基本目標方可達成，也能在國際教育市場中爭得一席地位。 在有限的資源下，為達最大的效用，近年來，績效評估日益受到重視，除教育主管機關設置之大學評鑑之外，眾多研究者亦從投入產出效率、單位成本、財務指標、財務管理、經濟附加價值、資金成本型態等觀點衡量大學機構之績效，也漸漸描繪出整體衡量系統之部分輪廓。 社會投資報酬率（Social Return on Investment,簡稱SROI）描繪出非營利組織的社會經濟價值（socio-economic value），其觀念主要是來自於1970 年的非營利組織社會會計，發展於1990 年代，特別強調對社會投資之數字責任（accountability）及公益（philanthropy）的重視。所謂的經濟價值（economic value）是創造投資報酬，使用投資報酬率、資產/損益比率等指標衡量現代社會經濟活動；社會價值（social value）是指社會資源的輸入過程或政策與提昇整體個人或社會的生活相互聯結時所產生的影響；而社會經濟價值(socio-economic value)則為社會價值的量化或幣值化後的價值指標。SROI 是一種具有衡量價值及績效雙重功能之工具，因此在績效評估上，可作為一個綜合性的績效評估指標。 本研究以臺灣地區公私立大學校院為研究對象，研究期間為2002 學年度到2006 學年度，總樣本數為265 個，嘗試以社會投資報酬率作為學校經營績效的衡量模式之代理變數，再輔以人力資本及收入成長率、淨結餘比率、營運資金、資本支出、競爭優勢維持時間等五項價值動因為自變數，學校規模為控制變數，採用複廻歸分析法探究公私立大學校院影響社會投資報酬率之關鍵因素。 研究結果如下：ㄧ、從人力資本觀點，人力資本對公私立大學校院經營績效差異性之影響尚不顯著。二、從社會投資報酬率觀點，私立大學校院的績效較公立大學校院為佳。三、學校價值動因確實能提升學校的社會投資報酬率。四、學校規模愈大，學校社會投資報酬率愈高。
Nonprofit organizations are gaining importance in current economic societies.With their lack of profit-seeking motivation, it is, however, very difficult to quantify their output and performance using traditional measures. Although non-profit-seeking in essence, these organizations are obligatory to earn sufficient operating capital for their sustainable survival and growth, and through such value creation processes, for them to pursue their organizational missions and goals. Universities are nonprofit organizations with mixed objectives of educational and social responsibilities. With governmental subsidies dwindling and internationalcompetitions strengthening, universities are facing challenges of seeking funds from private sources and stepping out toward globalization. How to survive and prosperous under such a tough condition, then, has become one of the biggest problem for higher educational institutions in Taiwan. Maximizing efficiency and effectiveness of organizations under limited budget,universities have put more attention to performance evaluation in recent years.Besides annual performance evaluations by governmental agencies, many researchers propose various ways in evaluating universities. Measures such as efficiency, unitcosts, financial indices, financial management, economic value added, and cost of capital are used in performance evaluation, and all these measures contribute to partsof the whole framework, yet none of them has drawn a total picture. Social return on investment (SROI) is a measure of socio-economic value of nonprofit organizations. Developed in the 1990s, SROI comes from the social accounting in the 1970s, focusing on the accountability and philanthropy of social investments. SROI is a tool for evaluating both value and performance, thus it can be used as an integrated performance measure. This research adopts 265 samples of public and private universities in Taiwan between the academic years of 2002 and 2006. It employs SROI to be the proxy for university performance and five other value drivers, human capital (HC), revenue growth (RG), earning before interest (EBI), working capital (WC), competitive advantage period (CAP) as independent variables. Size is included as a controlvariable. Results are as following:1. Human capital does not significantly affect performance of universities.2. From the SROI perspective, private universities exhibit better performance than public universities do.3. Value drivers can actually improve university SROI.4. The greater the school size, the higher SROI the school has. |
