國民教育經費分配機會公平之研究:以縣巿財政狀況考量

本研究探討我國國民教育經費分配與學生居住縣市財政狀況之關係，藉以檢查其縣市財政的機會公平情形。在使用70-79會計年度七個教育經費項目作為分析項目，以四個關係量數──相關係數、斜率、彈性係數、與調整關係量數計算其與縣市財政收入額之間的關係，獲得以下結論：(1)當使用四個關係量數去衡量同一個教育經費項目時，其縣市財政機會公平趨勢並不一致。(2)教育經費與縣市財政情況之良窳有密切關係。六個教育經費支出項目與縣市財政有顯著正相關，不符機會公平；補助收入在部分年度與縣市財政有負相關，僅部分年度符合機會公平。(3)當使用同一關係量數去衡量七個教育經費項目時，其縣市財政機會公平趨勢並不一致。(4)七個教育經中，每生平均教科文支出總數扣除人事費與每生平均教科文總數最不符合機會公平。因此，本研究提出以下建議：(1)去除學生之間享受教育經費的不均等；(2)明確釐清各個教育經費項目的內涵：(3)分開計算教育經費中的人事費與非人事費項目；(4)加強補助縣市育的非人事費項目；(5)改進中央與省府對縣市的補助方式；(6)健全縣市財政結構；(7)建立教育財政資料庫，逐年分析檢討。

The major purpose of this study is to examine the status of educational equality of opportunity at the county level in Taiwan Area by inquiring into the relationship between educational expenditures and financial revenues of each county. After using ten years data (from 1981 to 1990) and four relationship measures (correlation coefficient， slope， elasticity coefficient， and adjusted relationship measure) to undertake the statistical analysis， the study adjusted relationship measure) to undertake the statistical analysis， the study has the following findings: (1)When holding the educational expenditure subjects constant and applying four relationship measures to it， the equity tendency of each measure in ten years varies. (2)There are strong relationship between the educational expenditure subjects and the county wealth subject. This result implies that the equality of opportunity on educational expenditures in county wealth has not been reached. (3)When holding the relationship measure constant and applying the educational expenditure subjects to it， the equity tendency of each subject in ten years varies. (4)Among seven educational expenditure subjects， the educational ， scientific， and cultural expenditures per pupilo and educational， scientific， and cultural expenditures less personnel per pupil have the least degree of conformity with the principle of equality of opportunity. (5)The three expenditure subjects less personnel are less conformable with the equality of opportunity principle than their original subjects. This study has the following recommendations: (1)to eliminate the inequality of educational expenditures among students living in different counties; (2)to clarify the content of each educational expenditures subject;(3)to differentiate between educational expenditure subjects with and without personnel expenditure when calculating education expenses; (4)to subsidize non-personnel expenditures to county schools; (5)to improve the method of subsidy among levels of government;(6)to improve the financial structure of county government; (7)to establish data base on school finance and analyze it on a year basis.