Empirical analysis on revenues and expenses of taiwanese higher education

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There is no doubt that higher education institutes (HEIs) in Taiwan have faced many unprecedented challenges in the past decade, such as international competiveness; commercialization operations from marketization; and accountability with autonomy etc. Moreover, the factor of financial resources among institutes, which is integrated from the government funding or fundraising, and "self-funding" for university itself, has become the imperative issue, whereas there is corporate difference between the public and the private institutes. The government sees the public institutes as a part of the civil service system while considering the private institutes as legal persons. The aims of this chapter are to explore the financial issues of Taiwanese higher education by analyzing their financial reports which were provided by the Ministry of Education (MOE), the Department of Accounting (DoA), within 162 Higher Education institutes. As a whole, there are 31 public comprehensive universities or colleges (UoCs) and 36 private ones. Besides, there are 22 public universities of technology or institutes of technology (UToITs) compared with 73 private ones (MOE, 2010; MOE, 2009; MOE, 2008). The author attempts to carry out data diagnostic comparison based on the financial data from the 2007 to 2009 annual reports in order to interpret the fundraising issues in Taiwan. The conclusions in this paper are relevant either for the leaders or the policymakers regarding higher education in Taiwan in the coming stage, such as the concepts of fundraising accountability and skill for the leaders and administrative teams, the professional capacity of staffs who are responsible for financial planning and executing, and the upward spiraling changes for the Taiwanese HEIs.

Original languageEnglish
Pages (from-to)685-704
Number of pages20
JournalInternational Journal of China Studies
Issue number3
Publication statusPublished - 2010 Dec

All Science Journal Classification (ASJC) codes

  • Cultural Studies
  • Sociology and Political Science
  • Political Science and International Relations

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