在人力資源管理經濟學中，Lazear及Rosen於1981年提出競賽理論(tournament theory)用以解釋公司內部職級之間的薪資差距；本文將此理論擴及至教育政策的競爭型計畫經費補助結構，以教育部94至97學年度獎勵大學教學卓越計畫的獲獎學校為研究對象，試圖探討競爭型計畫的經費補助結構是否有競賽理論的適用，即各獲獎學校的教育指標變化是否會影響經費補助差距；若各校的教育指標變化確實會影響經費補助差距，則教育部是否能運用競爭型計畫政策來解決高等教育經費齊頭式分配導致競爭低落的問題。 本文實證結果顯示，競賽理論確實存在於教育部的競爭型計畫中，各校院在教育指標上的競爭會影響經費補助差距，在大學校院部份，主要影響的教育指標為理工農醫學生比率、全校課程大綱上網率及每師參與研究計畫件數；而在技職校院部份則為全校生師比率及每師參與研究計畫件數；教育部必須重視競爭型計畫的經費補助差距，謹慎思考經費差距的高低並妥善運用此種高等教育經費分配方式。 In the field of Personnel Economics, Tournament Theory was proposed by Lazear and Rosen (1981) to explain the pay differentials of the organizations. In this study, we extended this theory to the funding structure of competitive project and used data on the award-winning universities and colleges of MOE’s Teaching Excellence Project in Taiwan between 94-97 academic year to examine the funding structure of competitive project whether there is any application of Tournament Theory, that is, whether the changes of education indicators have any effects on the funding gap. Our empirical results confirm that the Tournament Theory actually existed in the MOE’s competitive project. The competition of education indicators affect the funding gap. On the part of universities, the main indicators are the ratio of medical, engineering, and agriculture students, the ratio of online syllabus, and the ratio of research project number; on the part of technological and vocational universities, the primary indicators are student-teacher ratio and the ratio of research project number. The MOE must pay attention to the funding gap of the competitive project and properly use the scheme of higher education funding distribution.
