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標題: 私校董事會人數、薪酬與經營效率關係之研究
Board Size, Compensation and Operating Efficiency of Private Universities
作者: Yung-Yu Lai
Shaio-Yan Huang
關鍵字: 董事會規模
board size
board compensation
operating performance
private universities and colleges
摘要: The amendment of Private School Law in 2009 allows board of director, board members and supervisors holding their position without remunerations may receive payments for attendance and transportation. This study investigates both effects of board structure of private universities and colleges and board compensation of such schools on school performance. The results, based on financial and non-financial data of the sample schools for the academic year 2009, show that there is a positive association between board compensation and school performance. It indicates that the remuneration to board of director, board members and supervisors has a positive effect on school performance. It supports that there are positive economic implications of the recent amendment of Private School Law in 2009 with regard to board compensation. As for control variables, one of them, government financial supports and private donations is significantly positive correlated to school performance. It indicates the acquirement of external resources by sample schools results in the improvement of school performance. The evidence shows there is a positive association between university organization and school performance. Finally, schools supported by enterprises can acquire external resources more easily and improve their performance accordingly.
Appears in Collections:第13卷 第01期



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