本研究之主要目的有五:一、探討英美二國大學教育財政改革狀況,以作為我國大學教育財政改革之參考;二、釐清目前我國大學與政府之關係;三、分析目前我國大學財務經營管理之情形;四、瞭解目前我國大學教育財政改革政策之實施成效、面臨挑戰,與未來努力方向;五、歸納研究結果並提出具體建議,以供相關單位作參考。 為達成以上研究目的,本研究兼採文獻探討與訪談調查兩種研究方法。首先,透過文獻探討,瞭解英美二國大學教育財政改革狀況,並針對近年來我國大學與政府之關係、大學財務經營管理情形,以及大學教育財政改革政策的背景與實施進行分析,藉以歸納中美英三國大學教育財政改革之共同趨勢。其次,根據研究目的與文獻探討結果,發展出本研究之訪談題綱,以進行訪談調查研究。期能藉由訪談過程瞭解受訪者對當前國內大學教育財政問題,以及各項大學教育財政改革政策所抱持之看法,藉以印證文獻探討之發現,或補強其不足之處。 最後,綜合文獻探討與訪談調查所得之資料,獲得以下結論: 一、政府與大學關係之釐清有助於大學財政自主化; 二、政府角色的轉變影響大學財務經營與管理; 三、大學教育財政改革政策,以落實「均等」的價值為基礎,並藉由「自由」與「績效」之催化,而朝「卓越」的理想邁進。
This study has five purposes: 1. to inquire into the reform of university education finance in United Kingdom and America. 2. to formulate the relationships between universities and Government in Taiwan. 3. to analyze financial management of universities in Taiwan. 4. to understand the reform of university education finance in Taiwan. And 5. based on the results, to make recommendation to the policy-makers in making university subsidizing policy in the future. In order to achieve the above-stated purposes, this study adopted the methods of literature analysis and interview investigations. First, the researcher inquire into the reform of university education finance in United Kingdom, America and Taiwan. Second, the researcher used interview outlines to understand the various opinions from scholars, university principals and the staffs of educational authorities for this topic. Finally, the researcher offered substantial suggestions based upon the conclusions of this study. From the data of literature analysis and interview investigations, the conclusions are as follows: 1.to formulate the relationships between universities and Government so as to increase financial autonomy of university. 2.transformation in the roles of Government will influence the financial management of universities. 3.to promote the quality of universities, the reform policies of university education finance should base on the value of equity.