本研究檢驗台灣的44所大學在2012年至2016年間其營運效率對政府暨合作企業補助收入之影響。將營運效率區分為教學效率與研究效率，並使用資料包絡分析法衡量效率，接著利用普通最小平方法迴歸模型檢驗效率與補助收入之間的關係，結果顯示，教學效率與政府暨合作企業補助收入皆為顯著負相關，然而研究效率皆與政府暨合作企業補助收入有顯著正相關。印證了不論是教育部或是產業界對於大學教學績效的不重視，然而大學以研究學術，培育人才為主要目的，不可偏廢任一方，教育部於2017年7月提出高等教育深耕計畫，希望能喚起各界對於大學培育人才的重視。此外，應將大學之管理政策導向績效表現，將有限的高等教育資源做合理的配置。

This study examines the effects of the operating efficiency of 44 universities in Taiwan on subsidies from government and cooperative businesses from 2012 to 2016. The operating efficiency is divided into teaching efficiency and research efficiency. The data envelopment analysis is used to measure the efficiency. The relationship between efficiency and subsidies is tested by using the ordinary least squares regression model. The results show that the relationship between teaching efficiency and subsidies from government and cooperative businesses is significantly negatively correlated. However, the relationship between research efficiency and subsidies from government and cooperative businesses is significantly positively correlated. It confirms that neither the Ministry of Education nor cooperative businesses attach great importance to the performance of university teaching. However, the university should not neglect any part of study academic and nurture talents. The Ministry of Education proposed the plan of higher education in July 2017 and hopes the plan can arouse the attention of all stakeholders for university cultivating talents. In addition, the university's management policies should be oriented towards performance and the limited resources of higher education should be rationally allocated.

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