本文利用不同時期的樣本試著找出台灣高等教育素質在教育投入─產出過程中扮演的角色，我們選用1991年畢業生薪資做為初入職場青年之教育產出指標1992年畢業生薪資做為有工作經驗之青年教育產出指標，在教育投入方面，則採用『師生比』、『圖書館藏量』、『擁有博士學歷比』等可代表各個學校特色的重要指標，並運用Heckman’s two-stage procedure和Bivariate Probit Selection來進行計量上的修正，來避免樣本自我偏誤的發生。
本文實證結果顯示，在1990年代初期的台灣社會，教育投入要素指標對於教育產出(畢業生初入職場之薪資)之影響不全然都為正向的關係，而這樣的現象不論是採用何種樣本都成立，縱使只看公立大學的樣本，此特徵也不會消失，唯有當就業時間隨著年齡而增加時，各項指標之影響才會逐漸消失。除此之外，教育投入要素指標對各學類的影響也不盡相同，一般來說，教育投入要素指標對法社、商管學類的畢業生影響不顯著，對數學、工程學類的影響較為明顯，顯見教育素質指標對教育產出的影響除了會因為時間的不同而有所差異外，也會因為畢業生主修科系的不同而有所區分。

This study analyzes the importance of the quality of higher education in the educational input-output process based on two different samples. The sample of fresh college graduates in 1991 is used to measure the impact of school quality on earnings for entry level workers. The sample of college graduate in 1992 with 2-3 years of work experiences is used to measure the impact of school quality on earnings for experienced workers. Six input indices such as “the teacher-student ratio”, “library collections” and “the ratio of teachers with doctor’s degrees” are employed to represent school quality. The potential problem of sample selection bias is taken into account by applying the Heckman’s two-stage procedure and the Bivariate Probit Selection model.
The results suggest that in the early 90’s of Taiwan, the input of education does not necessarily have positive effect on the output no matter what kind of sample is adopted, and the school quality effect vanishes with the extension of a graduate’s career. We also find that the impact caused by the input indices varies for college graduates with different fields of major. Commonly, the quality indices show stronger influence on the graduates majoring in natural science than those who major in social science.

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