我國政府教育經費配置對總體經濟及產業結構影響之研究

Analyzing the Impact of the Government Educational Expenditure on Macroeconomy and Industrial Structure in Taiwan

黃曉園(Hsiao-Yuan Huang)

指導教授 ： 黃城 ； 郭迺鋒

國立臺灣師範大學/教育學院/政治學研究所/碩士(2004年)

摘要

教育是百年大計，也是立國之根本，我國自行憲以來，教育文化為基本國策之一，憲法第一百六十四條即對教科文經費做了明文保障。近年來在教育機會不斷擴增及提升教學環境之需求下，政府教育經費支出不斷增加，然而自1980年代後期以來，政府因推動各項國家建設計畫、建立社會福利制度、採購國防武器，以及擴大租稅減免項目等政策，使得我國政府財政狀況由過去的健全財政轉變成赤字財政。在減輕政府財政赤字的壓力下，國民大會於1997年7月18日通過憲法增修條文第10條第10項：「教育、科學、文化之經費，尤其國民教育之經費應優先編列，不受憲法第一百六十四條規定之限制」，凍結憲法第一百六十四條對教科文支出的保障。因此在有限資源下，如何使教育資源做有效地分配，是政府教育政策上極為重要的課題。
由於我國為一海島型國家，缺乏天然資源，因此高素質的勞動力便是我國在國際經濟社會上與他國競爭的重要資源。由於政府的教育政策攸關國家人力資源素質之良窳；再加上近年我國產業結構快速變遷與新經濟時代所帶來的衝擊，使我國失業率自2001年以來持續維持在高檔，因此預測未來產業人力調整的可能變數，並事先規劃人力培育與在職人員第二專長訓練等計畫，進一步創造新的就業機會以有效降低失業率，為我國政府在考量教育政策時所不容忽略的重要層面。
在研究內容上，本研究主要分成兩大部分，第一部分是政府教育經費配置之國際比較。本研究在此部分除探討美、英、日與我國的政府教育經費配置外，並利用世界經濟論壇（World Economic Forum, WEF）與國際管理學院 （Institute for Management Development, IMD）的資料進行相關指標之國際比較。第二部份則是先將我國的國立大專院校校務基金支出加以分類，再利用主計處出版之「90年台灣地區產業關聯表」進行產業關聯模型模擬分析。最後本研究則依據研究發現提出各項政策建議。

關鍵字

政府教育經費 ； 人力資源 ； 產業結構 ； 產業關聯模型

並列摘要

Education requires long-term planning and is also a foundation of a country. From the time our country has formulated the Constitution, education and culture has been one of the basic national policies. The 164th clause of the Constitution thus guarantees the expenditure of education, science and culture. Recently, education opportunities have been increasing. With the needs of ameliorating teaching and learning environments, the government educational expenditure are rising. However, from the late 1980s, due to several governmental policies, such as planning several national developments, establishing social welfare systems, purchasing national defenses and enlarging the ranges of tax-deduction, the sound financial status of our government has turned into a deficit. Under the pressure of mitigating the deficit, the National Assembly passed the additional 10th article of the 10th clause of the Constitution on July 18, 1997: “The expenditures of education, science and culture, especially those of education, should not be limited by the 164th clause of the Constitution.” From then on the 164th clause did not guarantee anymore the expenditure of education, science and culture. Therefore, with the limited resources, it is very important for the government to distribute educational resources effectively.
Our country is an island lacking natural recourses. Therefore, high quality labor is very essential to compete with other countries. Therefore, the government’s education policies are deeply related to the quality of human resources. Recently, the rapidly changing industrial structures and new impacts brought by the new economy age have led to a high unemployment rate since 2001. As a consequence, predicting the variables for adjusting human resources in the industrial circles, planning the cultivation of human resources in advance, training the second specialty of current employees, creating employment opportunities and decreasing unemployment rates, are the important phases that our government can’t ignore when considering education policies.
There are two sections in this research study. The first section is the comparison of our government educational expenditure with those of other countries. This section will investigate the distribution of educational expenditure among the United States, Great Britain, Japan, and Taiwan. It will also compare the data from the World Economic Forum (WEF) and that of the Institute for Management Development (IMD). In the second section, there will be a classification of expenditures from the national universities in Taiwan. The result of this classification will be analyzed using the Input-Output model, according to the “Input-Output Tables in Taiwan areas in the year 2001,” published by the Directorate-General of Budget, Accounting and Statistics.

並列關鍵字

government educational expenditure ； manpower ； industrial structure ； Input-Output model