我國地方教育財政改革之研究

A study on the reform of local education finance in Taiwan

賴淑娟(Shu-Chuan Lai)

指導教授 ： 蓋浙生

國立臺灣師範大學/教育學院/教育學系/碩士(2001年)

摘要

本研究旨在探究我國地方教育財政的運作現況、改革背景及改革趨勢，藉由對美國、英國及日本三國地方教育財政改革之運作現況、改革背景及改革趨勢的探討，以及透過學者與教育行政相關人員深入瞭解我國地方教育財政改革之問題與解決之道，期能提出對我國地方教育財政改革的建議。
為達成上述目的，本研究乃採文獻分析和訪談進行之。在文獻分析方面，針對美國、英國、日本及我國地方教育財政之運作現況、改革背景及改革趨勢的重要文獻進行分析；在訪談部分，本研究乃針對我國地方教育財政的運作情形與面臨困境、中央對地方教育補助制度、教育經費編列與管理法對地方教育經費籌措及運用之影響、以及我國地方教育財政改革相關政策的可行性等議題，敦請相關領域學者與教育行政機關人員進行訪談，藉以蒐集文獻探討無法深入取得的資料。最後，綜合前述研究成果，擬具我國地方教育財政改革之建議。
根據研究蒐集資料，獲致本研究之結論如下：
1.現行財政收支劃分制度造成中央與地方教育財政權責劃分不公。
2.統籌分配款有助於調節地方教育財政差異但影響程度有限。
3.補助款的不確定導致地方教育發展缺乏長期且整體的規劃。
4.教育經費補助制度的缺失長久以來仍未見改善。
5.資本支出與經常支出觀念的誤導造成補助制度的偏頗。
6.教育支出獨立列計並採機關別計算可以避免教育預算虛列。
7.基金管理制度有助於教育經費運用的彈性但影響程度有限。
8.依教育基本需求編列教育經費符合財政「量出為入」原則。
9.一般教育補助與特定教育補助兼顧水平公平、機會公平與垂直公平。
10.私人興辦學校對地方教育財政拮据的助益利弊互見。
11.教育資源共享有助於提高地方教育經費的使用效率。
12.小型學校整併有助於紓解地方教育財政壓力但執行不易。

關鍵字

地方教育財政 ； 補助 ； 公平與充足 ； 效率 ； 自由

並列摘要

The purposes of this study are to explore the present situation, reform background and reform trend of local education finance in this country. Through reviewing the local education finance reform of USA, England and Japan, and interviewing experts and educational administrators about the problems of local education finance reform in our country, some ways of improvement will be proposed.
There are six chapters in this study. The first chapter deals with the motivation and purposes of the study, methodology and procedure of study, range and limitation of study, and definition of important term. The theory of equity and adequacy, efficiency, liberty, and grant on local education finance are dealt with in the second one. The present situation, reform background and reform trend of the local education finance of USA, England, Japan are discussed in the third one, as well as the situation in our country is discussed in the fourth one. The fifth one deals with the investigation of the interviewing. Finally, the conclusions and suggestions are discussed accordingly in the last one.
The researcher drew conclusions as follows:
1.Existing Fiscal Revenue and Expenditure Allocation System causes the inequity of division of power and responsibility between central and local education finance.
2.Centrally Allocated Tax Revenue can help to shorten the difference between local education finance but limited.
3.Uncertain grant leads to the local education development without long-range and entire scheme.
4.The defections of the education grant system are still existing.
5.The erroneous concept makes the grant system to emphasize the capital expenditure and neglect the current one.
6.Education budget is calculated separately from education, science and culture budget can avoid decreasing.
7.The advantage of fund system on the operation of education expenditure is limited.
8.According to the education demand, the budget of education expenditure fits the rule of Finance.
9.General and specific education grants are satisfied horizontal equality, equal opportunity and vertical equality.
10.There are advantage and disutility to carry the privatization of compulsory education.
11.To share the education resources can rise the efficiency of using resources.
12.The affiliation of small size schools can reprieve the pressure of local educational finance but is difficult to carry.

並列關鍵字

local educational finance ； grant ； equity and adequacy ； efficiency ； liberty