英文摘要 |
The Local Government Act gives counties and cities with a population of 1.25 million or more the right to apply for upgrading to a municipality. On December 25, 2010, the original Tainan county and city were merged and upgraded to a municipality. After Taoyuan County was upgraded to a municipality in 2014, Taiwan's local autonomy has formed a pattern of six municipalities and sixteen counties. It is worth discussing the topic about the fiscal revenues and distributions and education funds in Tainan City, having the smallest population and financial scale among the six capitals, and Changhua County, having the largest population and financial scale in the 16 counties and cities. After the cancellation of the lower limit of the Constitutional education budget guarantee, the Educational Fundamental Act should be used to regulate the arrangement of education funds. The method of arrangement and guarantee shall be stipulated by law. Therefore, on November 28, 2000, the Legislative Yuan passed the third reading of the The Compilation and Administration of Education Expenditures Act, serving as the educational finance operation system. However, our country's education finance is not independent of government finances. Hence, to discuss the fiscal revenues and distributions in education funding of Tainan City and Changhua County, we still need to explore the revenue and expenditure systems of the central and local governments from the Act Governing the Allocation of Government Revenues and Expenditures to better understand the two. This article will compare the local education finances of Tainan City to those of Changhua County from the aspects of revenue sources, self-financing sources and non-self-financing sources, and education funds. |