本研究估計我國高等教育多重產出固定成本函數與產出之間的關係，研究樣本自2002～2006年，包含47所私立學校及98所國立學校。成本函數的估計乃是參照Cohn、Rhine與Santos所發表的多重產出方式來估計高等教育產業之成本函數，研究結果發現，國立學校與私立學校成本結構，以及一般大學與技專校院之成本結構確實存在顯著差異，所有迴歸式的結果均顯示大學生與專科學生（UGS*PGS）存在範疇經濟；再者，在平均產出水準時，所有的學校皆未達總規模經濟與總範疇經濟。

This study empirically estimates the relationship between multiple-product fixed total cost function and output for higher education institutions (HEIs) in Taiwan. The data for 47 private and 98 public HEIs from 2002 to 2006 were collected and analyzed. Costs are modeled as a function of the level of production of five outputs: undergraduate student, graduate student, professional training student, grant research from National Science Council and industry-education cooperation. We find that both public and private HEIs、general university and technological and vocational education institutions are characterized by significantly different cost functions. The outputs of all regressions also suggest that undergraduate student and professional training student (UGS*PGS) exist economies of scope. However, our findings indicate that all of the HIEs in Taiwan are unable to benefit from ray economies of scale or global economies of scope.