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The government arranges subsidies for private colleges annually with excellent academic performance. In order to justify if government subsidies can enhance the quality of education, this paper will investigate the relationship between governmental subsidy and education quality of Taiwanese private universities and colleges through data envelopment analysis and regression analysis on research data. Empirical results for the principles of the current government allocation of funds to provide advice, expect to enhance the quality of education, more limited government resources for the best allocation.

Abstract:Purpose: The goal of this study was to propose the multi-agent mechanism to forecast the corporate financial distress.Design/methodology/approach: This study utilized numerous methods, namely random subspace method, discriminant analysis and decision tree to construct the multi-agent forecasting model. Findings:The study shows a superior forecasting performance. Originality/value:The use of multi-agent model to predict the corporate financial distress.

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