| Summary: | 碩士 === 國立臺北大學 === 統計學系 === 92 === Since the establishment of 「410 Education-improved Alliances」 on 1994, which advocated to take educates "the liberalization" as it’s major issue. It broadly supposed the increasing numbers of high schools and universities, and the opening multi-entries for a higher schools, in order to develop most students’ intelligence. The issue was accepted by the social popular, so the numbers of universities and colleges were hurriedly increased during these several years. According to the statistics from Ministry of Education, the quantities of public and private colleges and universities were 69 on 1995, however, the numbers were increased to 148 on 2002 between the eight years. There were 79 colleges and universities to be established, and the growth rate was 114.49%. Also we all knew that private schools hold higher ratio in the massive increasing quantities, and if we could not make suitable investigation and surveillance on the usage of expenditure for those private schools, then students might suffer the lower education when students paid the tuition. Based on above statement, we would suggest the colleges and universities to sincerely control and audit their financial policy, which would be the most important topic and it is the motive for me to present the research.
In this article, we selected the financial reports after accountants auditing on 2001, and some of them were deleted because of the shortage on complete financial reports, so we only obtained 86 samples only in the total 104 quantities. Therefore, the basic analysis scope was covered only 86 samples.
The characteristic of this research, which used the description statistical analysis to describe 16 variables factors first, then used the factor analysis to extract factors. Next we used cluster analysis to divide the financial condition into three different and significant groups, and empowered them different meaning. We then used discriminant analysis to find out the best pattern to distinguish group and had the forecast variance have the best ability to discrimine. Finally, we discovered the finance achievements ranking and schools achievements ranking from those clusters seperately.
The real diagnosis result obtained six factors from the collection of 16 various factors which may explain 84% total variations, and we can use rotation to name different factors. Factor one: Capital finance, factor two: revenue capacity, factor three: Security ability, factor four: School type, factor five: Other revenue, factor six: Self-provides ability. The clusters analysis came up the result, there were 7 schools in the first group, we can define them as ordinary financial condition type; there were 29 schools in the second group, we may define them as the more superior financial condition type; and there were 50 schools in the third group, we would define them as better financial condition type. In the further analysis, we chooses five forecast variables which owned the most difference ability, they are school type, other revenue, capital finance, revenue capacity, and self-provided ability. Finally we used the five factors which have the distinguished ability variance to appraise finance achievements from various groups. We also got the result that the best performance was the second group. If we tried school type, we carried out the well financial achievement university by Tamkang University''s, and the most superior college by the Fo Guang College of Humanities and Social, the other is Jen-Teh Junior College of Medicine,Nursing and Management. If we tried to rank by groups, then we will find out that private KaoHsiung Medical University is the best in the first group; the private Tamkang University as the best in the second group; private TungHai University is the best in the third group.
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