台灣身心障礙教育經費使用效率之評估─資料包絡分析法應用

身心障礙教育發展的成熟度可看出一國整體教育的品質，任何身心障礙者都有權利要求接受良好教育的機會與權利，不因先天限制而被剝奪受教育的機會。教育經費的提供是身心障礙教育得以持續發展進步的必要條件，本研究探討目前身心障礙教育的經費使用情形，以及各縣市的投入與產出是否有效率。本研究以台灣20縣市為分析對象，探討各縣市身心障礙教育的人力資源、財政經費的使用現況。利用教育部編印之「特殊教育統計年報」(2000至2014年度)、特殊教育通報網(www.set.edu.tw)、中央研究院調查研究專題中心學術調查研究資料庫(Survey Research Data Archive, Academia Sinica)「特殊教育長期追蹤資料庫」之限制性資料、中華民國統計資料網、行政院主計處等次級資料，並採用資料包絡法無導向Super SBM模型分析。實證發現身障經費佔各縣市教育經費比例與身障經常門佔身障經費的比例越高，該縣市效率越差，可見並非經費越多就能確保效率越好。另外，師生比越高，該縣市效率越好。建議根據差額變數分析來調整部分縣市的投入與產出，減少經常門購買耗材的開銷，提高資本門的使用，增加設備，提高師生比以提高效率。

關鍵字

身心障礙；教育經費；資料包絡法；超效率；差額變數模型

並列摘要

The advancement of a country’s special education for students with disabilities shows the quality of the country’s education. Every person with disabilities has the right to undertake good education, which shouldn’t be taken away merely for physical limits determined at birth. The supply of educational expenditure is critical in the progression of special education for students with disabilities. This study analyses the usage of current special education expenditure for students with disabilitiest and if inputs and outputs work efficiently in counties. This study focuses on all 20 cities and counties in Taiwan, exploring the direction of human and financial resources in special education for students with disabilities. We collected data from Statistical Yearbook of Special Education (2000-2014), official websites such as Special Education Transmit Net, limited data of “The Long-term Special Education Database” taken from the Survey Research Data Archive from Academia Sinica. National Statistics, R.O.C. and Directorate General of Budget, Accounting and Statistics, Executive Yuan, R.O.C. We mearsured the performance of 20 cities and counties in Taiwan using Super SBM DEA non-oriented model. We find the more expenditure on special education for students with disabilities as a proportion of total expenditure on education and the more current accounts on special education for students with disabilities as a proportion of total expenditure on special education for students with disabilities, cities and counties perform the worse efficiency. It can clearly be seen that the more expenditure can’t make sure the better efficiency. Furthermore, the higher the teacher-student ratio is, the better the efficiency of cities and counties. We recommend adjusting the inputs and outputs of some counties in the light of slack variable, reducing current accounts of buying consumable items, enhancing capital expenditure to increase equipment, and raising the teacher-student ratio to improve efficiency.