公立小學教師控管與小校整併：地方財政的觀點

近年來的少子化趨勢，使得「教師超額控管」與「小校現象」成為國小教育的主要議題，其所造成的教師流動率高、小校林立等問題深深影響了小學教育的品質。本文運用教育部、審計部及地方政府教育經費相關資料，驗證現今的公立小學中存在代理代課教師比例高、正式教師年齡結構化、小校遭整併的機率低等現象。本文探討此現象背後的成因，首先觀察到各縣市超額控管程度與學齡人口變化無關、與財政收入則呈現負相關，並進一步發現地方政府的教育財政結構與中央政府提供教育補助的方式，加強了地方政府聘用代理代課教師及不廢除小校的誘因。最後探討小校林立的現況下，50人以下的小校每生支出約為大校的3倍，且79%的小校到達另一所學校的通勤成本不超過行車時間10分鐘，顯示出小校現象中隱含教育資源配置不效率的問題。

關鍵字

公立小學；超額控管；小校；教育財政；地方財政

並列摘要

In Taiwan, the quantity regulation of teachers and the schools with small class number have been the important issues of the elementary education system recently. We use the data of elementary schools and budgets from Ministry of Education, Control Yuan and local governments to identify the current situation of elementary education, including large proportion of substitute teachers, aging of formal teachers and the low probability of integration of small schools. We also find that the degree of teachers' quantity regulation is not correlated with the growth rate of student population, but negatively correlated with revenue of local governments. Furthermore, we show that the budget structure of elementary education and subsidy standards of central government result in the incentive of local governments to hire substitute teachers and remain the operation of small schools. Finally, we figure out that schools with 50 students or below spends the cost about 3 times than schools with regular size on a student and 79% of them can reach another school in 10 minutes by driving, implying the inefficient allocation of educational resources in the elementary education system.