臺灣博碩士論文加值系統

本研究旨在探討教育人力資本投資相關內涵，與教育人力資本投資收益率的衡量。首先，討論教育人力資本投資的意義、衡量方式，並利用相關指標進行教育人力資本投資概況的分析。其次，探討教育人力資本投資效益之內涵，並歸結相關實證研究予以佐證。再者，藉由收益率之估算以檢視教育人力資本投資的效率性。
在收益率的估算方面，本研究分別採用人力資本薪資函數法與內在報酬率法，以計算臺灣私人和社會的教育投資報酬率。研究樣本為民國89年臺灣省受私人僱用之勞動力人口，數據取自行政院主計處「89年人力運用調查報告」之原始資料。
經由各相關主題之探討，本研究之結論如下：
一、無論從教育人力資本投資的「量」或「質」而言，臺灣的教育投資皆
有成長的趨勢。
二、教育投資不僅對於個人、社會具有經濟上的效益，同時亦有非經濟效
益存在。
三、教育投資私人報酬率歲著教育層級的提高而增加，但是整體上高
中、 高職的報酬率偏低。若以民國89年的社會折現率4.7%，對於個
人而言，專科教育、大學教育均屬有利的投資。
四、以教育投資社會報酬率而言，私立國中、高職、高中、五專、大學之
報酬率均高於公立學校。另外，無論是公立或私立學校，大學的社會
報酬率均最高，高中、高職的社會報酬率均最低，並呈現負值。因
此高中、高職的教育投資或已缺乏效率。
根據上述之研究結果與發現，本研究提出下列建議，以供我國政策制定當局，與後續研究者之參考。
一、對政策制定當局之建議
（一）肯定教育人力資本投資的重要性。
（二）持續進行收益率評估以檢視教育投資效率。
（三）教育投資應與國家人力發展配合。
（四）教育成本應進行適當的轉移。
二、對後續研究者之建議
（一）擴大研究之時點區間，以利趨勢變化之比較。
（二）增加報酬率與修正因子的考量。
（三）將教育投資的非經濟效益納入估算。
（四）評估各收益率方法間之應用與客觀性。

Abstract
The purposes of this study are to analyze the important contents and to calculate the rate of return of educational human capital investment. First, the meanings and the measuring of educational human capital would be discussed. Next, there would be some mentions about the benefits of educational human capital investment. Finally, two methods would be used to measuring the rate of return in education.
When estimating the rate of return, the Human Capital Earning Function method and the IRR method would be used to measuring the private and social rate of return in Taiwan’s education. The data are sampling from the working force in private sector.
According to the purposes of this study, the findings are as followed：
1.The quantity and quality of educational human capital
investment in Taiwan grows by the time.
2.Educational human capital investment do have economic and non- economic benefits to individual and the whole societies.
3.The private rate of return in post-secondary education is
lower then the other educational levels.
4.The social rate of return in post-secondary education is
also lower then the other educational levels in Taiwan.
Based on the findings, there are some suggestions for reference concern:
1.Suggestions for the policy making institution:
（a）To encourage the investments in educational human capital.
（b）Continue to measuring the rate of return of educational
human capital investment.
（c）Educational investment have to follow the human
development policy of Taiwan.
（d）The cost of education may be transferred to private sector.
2.Suggestions for the further research:
（a）Increasing the time span of research.
（b）To add another modifying factors when it is necessary.
（c）Including the non-economic benefits when calculating the
rate of return in educational investments.
（d）To evaluate the methods of rate of return.

目 錄
第一章 緒論..................................................1
第一節 研究動機............................................2
第二節 研究目的............................................4
第三節 重要名詞釋義........................................5
第四節 研究範圍與限制......................................7
第二章 文獻探討..............................................9
第一節 教育人力資本投資之內涵..............................9
第二節 教育人力資本投資效益之內涵...................... ...31
第三節 教育投資收益率之方法................................49
第四節 教育投資收益率之相關研究............................61
第三章 研究設計與實施........................................83
第一節 研究方法............................................83
第二節 研究流程............................................85
第三節 研究樣本............................................88
第四節 資料統計與分析......................................91
第四章 研究結果與討論........................................96
第一節 教育人力資本投資私人報酬率..........................96
第二節 年齡--薪資剖面圖....................................104
第三節 教育人力資本投資社會報酬率..........................106
第四節 報酬率變化趨勢......................................114
第五章 結論與建議............................................116
第一節 結論................................................116
第二節 建議................................................122
參考書目.....................................................125
中文部分.....................................................125
英文部分.....................................................128
附錄 民國61年至65年教育收益率................................136

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