近年來，由於少子化現象，學生的來源越來越少，對私校的經營已產生了極大的壓力。教育部為提升我國高中職教育之辦學品質，並讓學生可就近選讀高中職學校，推動高中職優質化輔助方案，此方案對私校是一個契機。如何透過績效評估，對於辦學優良學校給予正面評價，將是私立高中職學校在招生上和對外顯示自己辦學績效的一大利器。對一般民眾而言，如何方便又有效的觀察經營績效以選讀較好的學校為本文之討論要點。本文以2008學年度至2010學年度私立高中職182筆資料進行實證研究。其結果為：一、有獲得優質化輔助方案的學校與經營績效之關聯性為正相關，即優質化輔助方案對於私立高中職經營績效的提升有很大助益。二、政府的補助款與學校經營績效有正向之關係，經營績效較好之學校，可獲取較高之補助收入。三、民間捐款收入與經營績效之關聯性為負相關，但不具顯著性。四、無宗教的支持與經營績效之關聯性為正相關。

In recent years, private senior high and vocational schools in Taiwan have faced tremendous pressure on their operating under the circumstance of declining birth rates. To enhance the quality of school education of private senior high and vocational schools and to encourage students to attend the nearby districts’ senior high and vocational schools, Ministry of Education promotes grants for School Actualization Program (SAP). It is a good opportunity for private schools to implement the program. For private senior high and vocational schools with good performance, it will be helpful for their enrollment and disclosure of good performance by receiving positive evaluations through performance evaluation. The research focuses on how the general public can observe school performance both conveniently and effectively to attend a school with better performance. Based on a sample of 182 private senior high and vocational schools for the academic years 2008 to 2010, the results show that there is a positive correlation between schools obtained SAP and school performance. That is, SAP enhances the performance of private senior high and vocational schools. Besides, a government grant is positively associated with school performance. It suggests that schools with higher operating performance obtained greater government grants. Furthermore, there is a negative but insignificant correlation between private donation and school performance. Finally, the performance of schools do not sponsored by any organization is better than that the other schools.