本文探討創設支持組織對私立大專院校經營績效的影響。以2005～2009學年度私立大專院校財務及非財務資料驗證結果發現，受企業支持之學校，其經營績效高於受宗教組織支持之學校；而未受企業或宗教組織支持之學校，其經營績效亦高於宗教組織支持之學校，顯示創設支持組織特性對私立大專院校經營績效有重大影響。來自教育部獎補助款及民間捐款金額與辦學績效存有正向關係，獲得來自政府補助及民間財務資源可提高私立大專院校之辦學績效，結果與研究假說預期相符。控制變數中之大學組織與經營績效呈顯著正相關，顯示大學組織規模大、知名度高、活動範圍廣經營績效亦相對較高。

This study explores the influence that the founders and supporters of private colleges and universities have on the operational performance of the colleges and universities. The validation results for financial and non-financial data of private colleges and universities between 2005 and 2009 indicate that schools supported by enterprises exhibited superior operational performance compared with that of schools supported by religious organizations. Schools that received no support from enterprises or religious organizations also exhibited a superior operational performance compared with that of schools supported by religious organizations. These findings suggested that the characteristics of the founders and supporters significantly influence the operational performance of private colleges and universities. Thus, this study proposed the hypothesis that subsidies awarded by the Ministry of Education and donations from civil societies are positively correlated to the operational performance of schools. The results showed that government subsidies and civil financial resources improved the operational performance of private colleges and universities, which supports the hypothesis. Among the control variables, universities were positively correlated to operational performance. This suggests that, because of a comparatively larger scale, superior reputation, and broader activity ranges, universities exhibit higher operational performance than other educational organizations.