從全自費到免學費：十二年國民基本教育學生收費政策之探討

From full charge to tuition-free: An inquiry into the student fee policy of Taiwan's 12-year basic education

我國於2014年8月1日開始實施十二年國民基本教育，首創由政府補助學生全額學費，學生僅需負擔其他費用的雙軌制度。這是我國對特定教育階段學生普遍補助政策中單價最高的一種，也是我國學生收費政策的一個重要里程碑。本研究探討我國高級中等教育階段對學生收費政策近二十年來的遞嬗，以及在十二年國民基本教育免學費政策後，帶來的政策效應與發展。本文首先分析高級中等教育階段的特性，回顧2014年之前高級中等學校學生收費相關規定的沿革，檢視十二年國民基本教育在學生收費與補助政策的相關規定，分析現行收費規定引發的幾個議題，最後提出十二年國教學生收費政策實施後的效應與未來發展。期能透過逐步分析，發現十二年國民基本教育財務面的未來發展方向，供政策制訂之參考。

Taiwan commenced the 12-year basic education reform since 2014 School Year. Under this epoch-marking reform, both public and private high school students shall be enrolled tuition-free pending on certain requirements. The total amount of tuition shall be regarded as a kind of student subsidy, and paid to schools by the government. Among the student subsidy policies in all levels of schools, the tuition-free policy for high school students has the highest unit subsidy amount ever. The total amount of public expenditures on subsidizing high school tuition and related expenditures are also unprecedented. This study reviews the transition of Taiwan's high school student fee policy in the last two decades, elaborates the implementation of the current tuition-free policy and fee collection regulations, analyzing the arousing issues of high school tuition-free policy, and prospects the aftermath as well as the impacts of the student fee policy since 2014 under the 12-year basic education.