本文嘗試擴展Fried et al.(2002)所提出的三階段DEA模型，使模式能同時將學校產出品質及組織特性，內生於高等技職院校經營效率的衡量中，以期能更精確的評估臺灣高等院校的經營現況。實證結果發現：利用修正模式計算而得之高等技職院校的平均效率值為0.859，就整體樣本平均而言，未考量產出品質及組織特性對效率差異性之影響並不顯著；但對不同型態院校而言，經營效率值及其排序，卻產生顯著的影響。在未考量前述特性下，私立學校效率高於國立學校、專科學校高於科技大學、商管導向學校高於其他學門導向學校；但在利用考量前述特性之擴展式DEA模型後，卻發現：國立學校效率高於私立學校、科技大學高於專科學校、醫護導向學校高於其他學門導向學校。

In this paper, we develop a adjusted the three-stage DEA model by Fried et al.(2002) to accommodate the output quality and institutional characteristics in evaluating efficiencies of Polytechnic Higher Education Institutions(PHEI) in Taiwan. Since outputs for most polytechnic schools are difference in quality, thus ignorance of such difference may result in bias in efficiency estimate. Empirical results the average technical efficiency of PHEI was 0.859. Ruesults also shown that public schools with better output quality would provide higher efficiency scores by the proposed quality adjusted model than those scores generated by unadjusted model. Results also indicated that after considering output quality difference in the quality adjusted model, the mean efficiency of public schools become higher than that of private schools. Similar finding are found for polytechnic schools in different types such as Science and Technology (S&T) universities, technological colleges and vocational junior colleges. By using the quality unadjusted DEA model, the mean efficiency of vocational junior colleges is ranked top of them, this is followed by the technological colleges and then the S&T universities. However, such bias in ranking results are reversed by the proposed quality adjusted DEA model, where we find mean efficiency of S&T universities to be higher than that of technological colleges and mean efficiency of technological colleges to be higher than that of vocational junior school. At last, similar observations on bias reversal can be found for polytechnic schools by different types of major oriented.