Summary: | 碩士 === 國立中山大學 === 財務管理學系研究所 === 102 === Higher education is a basis for the country''s long-term economic development, government finance and educational environment changes too fast, higher education faces significant impact on the rapid changes and challenge in the social structure. University endowment fund’s main problem is that due to poor environment, the National College did not increase tuition for 4 years. However, the current fee level does not reflect the real cost of teaching, and legal restrictions and lack of schools specialized departments. schools can’t get rid &;quot;conservative&;quot; operations.
In this study, the most important decision was to collect school budget data to calculate the relationship between the revenue and total revenue, to discuss the current status of school operations. And use of the concept of financial ratios to construct a operating performance indicators to measure the current status of operations, university endowment fund expected future possible direction of development direction.
The results show that cooperative education income and income assets and rights of use is the trend for development; Non-self-income part, except for other allowance income, tuition and school research allowance income is almost zero growth. The above data shows that the future school needs to rely more on self-generated income.
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