公部門教育經費運用績效分析

Analysis of the Efficiency of Government Education Expenditure

張螢翠(Chang,Yintsui)

指導教授 ： 林岳喬

國立中正大學/管理學院/會計與資訊科技學系/碩士(2012年)

摘要

摘要
本研究係以行政院主計處、教育部統計處公布之各項資料，將民國93年至97年度教育部補助予各地方政府之教育經費，作為中央政府教育經費、各地方政府教育經費決算數為教育成本(投入變項)、大考入學考試中心之學測成績、刑案發生數、兒童嫌犯人數、少年嫌犯人數、青年嫌犯人數、中小學中輟率為教育利益(產出變項)，以迴歸分析方式，探討中央及地方之教育經費對於教育績效何者較有效益，中央或地方之教育經費，對於教育績效之貢獻是否會因地區別而不同。

實證結果顯示，以平均每人可分得之本年度中央政府及地方政府教育經費來看，均以東區最高，東區地方政府當年度平均每人教育經費投入愈多，對於兒童嫌犯人數之減少，及數學學科級分之提升具有影響力。在平均每人可分得之本年度中央政府教育經費，則以北區最低，該項經費投入愈多，對於每千人刑案發生數之減少、少年及青年嫌犯人數之減少均有助益。在平均每人可分得之本年度地方政府教育經費，則以中區最低，該項經費之投入對於各項績效指標無助益。若以教育經費之投入具遞延性之性質來看，中央政府上年度對於平均每位學生之經費投入較高時，對於中區及東區中小學中輟率之降低及北區青年嫌犯人數之減少均有助益；地方政府上年度對於每位學生之經費投入較高時，對於北區中小學中輟率之降低有效果。

關鍵字

政府教育經費績效 ； 地區別不同 ； 政府教育經費投入

並列摘要

Abstract
This study uses data provided by the Executive Yuan Directorate General of Budget, Accounting and Statistics and the Ministry of Education (MOE) Department of Statistics between 2004 and 2008 to carry out a regression analysis on the relationship between educational inputs measured by funding provided by the MOE to each local government for education (central government education funding) and final education expenditures for each local government (educational costs) and educational outputs measured by total admission test scores as compiled by the College Entrance Examination Center, number of criminal cases, number of children, juveniles, and young people involved in crime, and the dropout rate for elementary and junior high schools (benefit derived from education). The study aims to show what level of central funding of education to local governments is more beneficial and whether there is a difference between regions on the effect of central government funding on educational performance.

The results show that East Taiwan both received the largest central government education subsidy and had the highest local education expenditure per person. In East Taiwan, the greater the level of education expenditure per person by local governments, the lower the number of children involved in crime. In addition, higher math scores also had an influence. In contrast, the average central government subsidy for education per person was lowest in North Taiwan. However, higher levels of education subsidy also produced lower crime rates per 1000 people, and fewer juveniles and young people involved in crime. Local governments in Central Taiwan had the lowest levels of educational expenditure per person for the period. In addition, the level of educational expenditure in Central Taiwan had no effect on performance indicators. If we look at the deferred effect of educational expenditure, when central government education expenditure per student was higher in the previous year, there was a beneficial effect on the number of elementary and junior high school dropouts in East and Central Taiwan; when local government educational expenditure per student was higher in the previous year, there was a beneficial effect on the number of young people involved in crime in North Taiwan.

Keywords: government education funding performance, regional differences, government education funding

並列關鍵字

government education funding performance ； regional differences ； government education funding

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