本研究採用多年期的動態觀點，建構國立大學兩階段資金運用績效之評估程序－－「營運績效」與「擴散績效」，並藉由麥氏生產力指數衡量兩階段資金運用績效變動之情形。研究結果發現：一、跨期觀點之「營運績效」整體表現呈現降低現象，「擴散績效」整體表現呈現進步現象。二、「營運績效」轉變為「擴散績效」係大學逐步表現量與質成果之過程；以長期觀點而言，「擴散績效」優於「營運績效」表現。三、國立大學之「擴散績效」於2007年度開始呈現明顯上揚趨勢，原因可能為教育部自2006年度起推動「五年五百億」計畫與大學校院「系所評鑑」等重大教育政策所致。四、五年五百億計畫與國立大學「營運績效」表現與「擴散績效」表現皆具有顯著相關，可見此政策之推動對大學教育具有正面助益。

This study characterized the performance of Taiwanese National Universities via a two-stage production process that emphasizes operating and diffusion. A data envelopment analysis (DEA) and the Malmquist Productivity Index (MPI) were employed to determine the multi-year dynamic performance of twenty-eight leading universities in Taiwan, which inherently recognizes tradeoffs among various measures. The experimental results include the following: 1. The universities with diffusion productivity that improved over years do not necessarily have better operating efficiency. 2. From a long-term perspective, the transformation of operating performance to diffusion performance is a process of transforming quantity to quality. The "quality" of the diffusion performance stage has improved and its performance is greater than the operating performance, which measures "quantity" as the outcome. 3. The diffusion performance shows a clear upward trend in 2007, possibly a result of the Ministry of Education's significant education policies, which have been implemented since 2006. 4. The "Development Plan for World Class Universities and Research Centers of Excellence" is significantly associated with the operating and diffusion performances, indicating that the policy has a positive effect on the promotion of university education.