台灣北部地區國小特殊教育經費編列與運用現況之研究

本研究旨在探討台灣北部地區國小特殊教育之身心障礙類經費編列和運用的情形與困境因應之道，以及不同背景變項之研究對象對特教經費的覺知情形。本研究採立意取樣，共計12名參與者，來自基隆市、新北市、台北市、桃園市、新竹縣與新竹市等六縣市。研究工具包括訪談、文件分析及個人手札，所得資料主要以質性分析為主。本研究結果綜合如下: 一、特教經費編列方面 (一)特教經費編列主要依據《教育經費編列與管理法》等，編列作法主要參考縣市之預算編列手冊等，預算編列經費最多的項目為特教助理員經費。 (二)特教經費編列之困難包括特教經費編列與運用之落差、經費審核之不確定性、縣市政府財政困難與承辦人員流動性高等。其因應方式為針對經費執行人員辦理相關講習、獲取經費審核者之認同、善用地方教育發展基金與降低特教業務人員流動頻率。二、特教經費運用方面 (一)本研究發現特教經費運用之項目，以特教學生需求服務經費與代辦經費為主，然而特教教師得運用之經費，卻非編列於特教經費預算內。 (二)特教經費運用之困難包括辦理期程無法符應學生需求、經費不足以支應高度需求之助理員及專業團隊服務時數、法規以學生數為經費核算基準無法涵蓋未領有手冊之特教學生。根據研究結果，研究者針對特教經費編列、特教經費運用以及未來研究等面向提出進一步的建議。

關鍵字

教育經費；特殊教育經費；經費編列；經費運用

並列摘要

This study aimed to explore the special education funds for the students with disabilities regarding to the allocation and disbursement status and dilemma together with the coping strategies of elementary schools in northern Taiwan. The awareness of special education funds from the point of view of the participants in this study was also discovered. The purposive sampling was used to select participants. There were 12 participants in this study and they came from six counties and cities in Northern Taiwan, including Keelung City, New Taipei City, Taipei City, Taoyuan City, Hsinchu County and Hsinchu City. Data collected by interview, document analysis and personal diaries. The qualitative analysis was used mainly. The results of this study were presented as follows: (I) The allocation of special education funds 1. The allocation of special education funds were mainly according to ‘The Compilation and Administration of Education Expenditures Act’. When allocating funds in practice, they would refer to the budget allocation manual of their counties and cities. The need of funds in special education assistants was found to take the largest part of buget. 2. The difficulties in the allocation of special education funds include the gap between the allocation and disbursement, the uncertainty of funding decider, the financial difficulties of the government in different counties and cities and a very high turnover of staff in the special education funds allocation. The coping strategies were suggested as holding relevant lectures for the funds related staff, obtaining approval of the funds deciders i.e. mayors and the accounting officers, developing the maximum function of regional education development funds, and lowering the turnover of the special education funds allocation staff. (II)The disbursement of special education funds 1. The disbursement of special education funds focused on the needs of the students with special needs together with applying funds for these students. However, the funds that the special education teachers needed for their teaching materials and equipment were not included in the special education funds. 2. The difficulties in the disbursement of special education funds included that the timing of the appropriate funds was unable to meet the needs of the students with special needs, the funds were insufficient to meet the high demands of the number of hours in the services of assistants and professional teamwork, and the services offered based on the number of the qualified students with identified manual and this could not cover the students with special needs without the manual. Based on the results, the researcher made further suggestions about allocation and disbursement for special education funds. The suggestions for the future studies were also presented.