基隆市國民中學教育經費適足性之研究

A Study on the Educational Expenditure Adequacy among Junior High Schools in Keelung City

甘邵文(Shoa-Wen Kan)

指導教授 ： 蓋浙生

淡江大學/教育學院/教育政策與領導研究所碩士在職專班/碩士(2008年)

https://doi.org/10.6846/TKU.2008.00808

摘要

本研究旨在透過文獻探討瞭解教育經費適足性觀念的內涵與計算方法並經由實證研究分析基隆市國民中學教育經費達適足性水準情形。
研究過程中分別採用問卷調查及資料包絡分析法。首先進行問卷調查，蒐集基隆市各國民中學家長對學校辦學滿意度，以做為相對效率分析之資料來源；繼之採用資料包絡分析法（Data Envelopment Analysis;DEA），對基隆市國民中學進行相對效率的分析，進而以Odden-Picus適足性指數分析基隆市國民中學教育經費達到適足性的情形。根據研究，主要發現如下：
一、美國目前四種計算適足性水準的方式，其中整體學校計劃法因不需要完全使用標準化成就測驗，故較適合國內使用。
二、我國近十年來對國民教育之投資比率已漸趨穩定，教育經費編列與管理法的實施，雖在促進經費使用上更具效率，但亦造成中央政府財政負擔加重。
三、基隆市對國中教育經費分配逐年增加，但是相對於經常門經費，資本門佔教育經費比率仍然偏低。
四、基隆市國民中學在以參加96年國中基本學力測驗總分達187以上之人數比率衡量產出品質下，約有八成五左右的學校經費達到適足性經費水準。
研究者根據研究發現，對教育行政機關及學校提出以下建議：
一、對教育行政機關之建議
（一）學校經費編列轉換，應以學生數為計算基準。
（二）給予學校經費使用的彈性，真正落實學校本位管理的精神。
（三）DEA 評估模式，可作為學校經營效率評估之工具。
（四）建構具有代表性的經營效率評估指標，並建立相關的教育資料庫。
（五）建立績效指標，培養學校行政人員使用經費效益的觀念。
（六）重視學校的規模報酬，唯有合理的資源分配才能因地制宜地提升教育品質。
二、對學校之建議
（一）可依據差額變數分析的結果，作為各校未來經營上的調整方向。
（二）鼓勵教師強化親師溝通，提升家長滿意度。
（三）建立學校效率評估資料庫，以進行自我評鑑。

關鍵字

教育經費 ； 適足性

並列摘要

The research aims to explore the content and accounting methods of school funding adequacy. With evidence-based research, the investigation will analyze how well the municipal junior high schools in Keelung city achieve the school funding adequacy.
During the research process, questionnaire and Data Envelopment Analysis (DEA hereafter) are adopted respectively. In the first place, questionnaire is used to acquire how satisfied the parents feel about the Keelung municipal junior high schools. Next, DEA is adopted to analyze the comparative efficiency based on the result collected by the questionnaire. Then, with Odden- Picus Adequacy Index（OPAI hereafter）, the actualities of funding adequacy can be revealed.
According to the research, the investigation features in three weightings:
1. Among the four methods of calculating the level of adequacy, the Whole-school Designs suits the condition in Taiwan best since it does not require to fully use the standardized achievement assessment.
2. The rate of education investment has been increasingly stabilized during the past ten years in Taiwan. Although the administration of the Law of School Funds Arrangement contributes to elevating the efficiency of using the funds, it increases the financial burden of the central government as well.
3. Despite the fact that the rate of education funds arrangement in Keelung has been increasing yearly, compared to the current account, the rate of the capital account in education funding remains relatively low.
4. Evaluated the quality of the outcome based on the ratio of students who scored above 187 on The Basic Competence Test for Junior High School Students (BC test hereafter) in 2007, approximately 85 percent of Keelung municipal junior high schools achieve the proper level of funding adequacy.

On the basis of the findings from the research, the researcher makes some
suggestions to the educational authorities concerned and schools:
1. To the educational authorities concerned:
（1） As the school funds arrangement transforms, the number of students should be offered as the calculating criteria.
（2） If offered with the flexibility to use the school funds, schools can actualize the essence of school-based management.
（3） DEA can be served as the tool to evaluate the efficiency of school management.
（4） It is necessary to construct the meaningful evaluating index concerning school management efficiency and establish the affiliated educational database.
（5） It is recommended to construct the indicators of efficiency and equip the school administrative staff with the concept of efficient funds using.
（6） The Returns To Scale should be valued since only with the reasonable arrangement of funds can the quality of education be elaborated according with the natural conditions of each school.
2. To the schools:
（1） Refer to the result of Slack Variable Analysis as a guide to adjust the management direction.
（2） Encourage teachers to enhance the communication with parents so as to elevate the satisfaction of parents.
（3） Construct the evaluating database related with school efficiency in order to conduct self-evaluation.

並列關鍵字

educational expenditure ； adequacy

參考文獻

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