本研究聚焦於臺灣私立高級中等學校在少子化趨勢下所面臨的供給過剩挑戰，並以新竹市三所私立高中(光復高中、曙光女中、磐石高中)為個案進行深入分析。透過文獻回顧、PESTEL 外部環境分析及質性訪談研究，本研究探討三校如何採取策略管理以因應招生困難與經營壓力。研究方法上，本研究首先進行文獻回顧，探討少子化對教育體系的影響以及私立學校經營管理相關理論。其次，採用個案研究法，透過對新竹市三所私立高中管理層、教師、學生及家長的深度訪談，以及對學校相關文件的分析，深入了解其應對少子化挑戰的具體策略與實踐。此外，本研究亦運用PESTEL理論分析法，系統性地評估政治、經濟、社會、科技、環境及法律等外部環境因素對個案學校經營的影響。

根據教育部與學校財報數據顯示，三校在 112 學年度皆面臨不同程度的財務挑戰。例如，磐石高中營收為新台幣 7,362 萬元，明顯低於光復高中的 1 億 3,528 萬元與曙光女中的 9,118 萬元；在財務結構上，磐石高中的學費收入佔比高達 95%，顯示其高度依賴學生人數。而在升學表現方面，曙光女中有 40% 學生出國留學，為三校中最高，顯示其具備一定品牌吸引力與國際導向策略。

研究結果顯示，新竹市三所私立高中皆積極採取多項策略以應對少子化挑戰，包括發展學校特色、強化教學品質、拓展多元收入來源、加強與社區連結等。然而，不同學校在資源條件、辦學理念及策略執行上存在差異，其應對成效亦有所不同。本研究歸納出私立高中在少子化背景下成功應對挑戰的關鍵因素，並提出具體的經營管理建議，例如深化特色發展、強化品牌行銷、推動數位轉型等。

本研究建議私立高中應深化特色辦學、加強品牌行銷、推動校園國際化與數位轉型，並建構永續經營的多元財務模式。政府亦應提供政策與資金支持，協助私校轉型發展，以維持教育多元性與整體社會教育品質。本研究的貢獻在於深入分析了少子化對台灣私立高中的具體影響，豐富了私立學校經營管理領域的研究文獻，並為其他面臨類似挑戰的私立高中提供了實務性的策略參考。同時，研究結果亦可為政府制定相關教育政策提供參考依據，以支持私立高中的永續發展，維護台灣教育體系的多元性。

This study focuses on the oversupply challenges faced by private senior high schools in Taiwan amid the trend of declining birth rates. It conducts an in-depth case analysis of three private high schools in Hsinchu City—Kuang-Fu High School, Shu Guang Girls’ Senior High School, and ST. Peter High School. Through a comprehensive literature review, PESTEL external environment analysis, and qualitative interviews, the research explores how these schools implement strategic management to address enrollment difficulties and operational pressures.

Methodologically, the study first reviews relevant literature on the impact of declining birth rates on the education system and theories related to the management of private schools. It then adopts a case study approach, incorporating in-depth interviews with administrators, teachers, students, and parents from the three schools, as well as an analysis of related institutional documents to gain a thorough understanding of their strategies and practices in response to low fertility challenges. In addition, the PESTEL analytical framework is employed to systematically assess the influence of political, economic, social, technological, environmental, and legal factors on the operations of the case schools.

According to data from the Ministry of Education and each school's financial reports, all three schools faced varying degrees of financial stress in the 2023 academic year. For instance, ST. Peter High School reported annual revenue of NT$73.62 million, significantly lower than Kuang-Fu High School’s NT$135.28 million and Shu Guang Girls’ High School’s NT$91.18 million. Moreover, 95% of ST. Peter's revenue came from tuition, indicating a heavy reliance on student numbers. In terms of student outcomes, Shu Guang Girls’ High School saw 40% of its students pursuing overseas studies—the highest among the three—reflecting its brand appeal and international strategy.

The findings reveal that all three schools actively adopted multiple strategies to address the challenges of declining enrollment, including developing distinctive school features, improving teaching quality, diversifying revenue sources, and strengthening community engagement. However, differences in resource availability, educational philosophy, and implementation capacity led to varied outcomes across schools. The study identifies key success factors for private high schools to effectively respond to the low birth rate environment and proposes specific management recommendations, such as deepening unique school positioning, enhancing brand marketing, and promoting digital transformation.

This study recommends that private high schools intensify their focus on specialized education programs, improve brand image, internationalize their campuses, and build diverse and sustainable financial models. The government is also encouraged to provide policy and funding support to assist private schools in transformation efforts, thereby preserving the diversity and quality of Taiwan’s educational system. This research contributes to the academic discourse by providing an in-depth analysis of how demographic decline impacts Taiwan’s private senior high schools and offers practical strategic insights for institutions facing similar challenges. It also serves as a valuable reference for policymakers in formulating educational strategies that support the sustainable development of private schools and uphold educational diversity in Taiwan.