高等教育是推動社會進步，促進科學發展，緩和社會矛盾的重要手段，世界各國都極為重視，在台灣私立大學佔高等教育比重極高，在提供學生受教育機會方面扮演極為重要角色，因此私立大學經營效率之高低對於高等教育的永續發展影響極大。本研究以2008 至2014學年度台灣私立學校之財務及非財務資料，採資料包絡分析之麥氏生產力指數法評估其經營績效，並將研究變數導入迴歸模型，進一步探討學校經營績效對獲得教卓與否及經費多寡之影響。研究結果發現，台灣私立學校2008至2014學年度期間的整體生產力平均呈衰退狀態，其最大原因可能是台灣少子化趨勢衝擊私立大學校院。而獲教育部「獎勵大學教學卓越計畫」多年期補助之學校，其經營績效與未獲得多年期補助之學校並無顯著差異，但績效良好且已獲教卓補助之學校與次期教卓補助經費金額有正向相關，說明各學校經營績效與獎補助款間存有遞延效果。
Higher education is an important means to promote social progress and promote scientific development, alleviate social contradictions, world countries have attached great importance. In Taiwan, private higher education accounts for a high proportion and play a very important role in the provision of educational opportunities for students. Therefore, the level of private university operating efficiency has great impact the higher education sustainable development. This study characterized the performance of Taiwan private universities’ financial and nonfinancial information from 2008 to 2014. A data envelopment analysis (DEA) and the Malmquist Productivity Index (MPI) were em-ployed to determine the performance. The experimental results: Taiwan's private univer-sities’ "MPI" are declining during the period from 2008 to 2014, the biggest reason may be that the impact of Taiwan's declining birthrate trend. There were no significant dif-ferences between the schools who obtain the “University Teaching Excellence award program” or not. But we find a positive relationship between the operating performance and the next amount of grant funds.
