小型學校合併的成本效益分析

本研究使用成本效益分析的三個指標：回收期間法、淨現值法、與內部報酬率法等，計算屏東縣瑪家鄉小型國民小學合併案的經濟效益，同時，為了使本合併模式能供其他地區參考，本研究同時計算一般合併案的經濟效益以為對照。期能藉由此兩種不同的合併模式之比較，為有關當局在處理本省日益增多的小型學校問題上，提供另一種思考方向。 本研究結果發現：以屏東縣的合併案而言，不論其合併持續時間為十年、二十年、或是三十年，在折現率為6%、8%、或10%，其淨現值均為負值，內部報酬率均低於銀行利率（8%），而且在17年後才可能回收，顯示該合併案由於額外投入多項硬體設施與員額編制，因此其經濟效益極低。然而如果不計這些額外投入項目，僅就一般合併案而言，其淨現值均為正值，內部報酬率遠高於銀行利率（8%），而且在一年之內即可回收，顯示此種合併方式的經濟效益極高。因此學校合併計畫的經濟效益應視其目的而定，如果僅是合併而不另投入其他設施，則小型學校合併可以帶來相當高的經濟效益，如果為了提昇教學效果而多投入設施，則經濟收益相當低。

In this study， three criteria of cost-benefit analysis-payback period， net present value， and internal rate of return， were employed to calculate the economic benefit of consolidating two small scale primary schools of Ma-ChaVillage in Pin-Tong County. At the same time， this study also calculated the economic benefit of general consolidation case in order to make a comparison， and supply another thinking direction for educational agencies when confronted the same kind of problems. The results of this study showed that no matter the sustained time of Ping-Tong Project's consolidation was ten， twenty， or， thirty years， under the condition of 6%， 8%， or 10% discounting rates， the project's net present value was always negative， the internal rate of return was lower than the bank's interest rate (8%)， and the payback period was more than seventeen years. The above findings demonstrated that in this consolidation project， local government has invested too many additional facilities and personnel， so its economic benefits were pretty small. However， if these additional investment did not take into account， the consolidation project's net present value would become positive， and the payback period would be less than one year. Finally， this study concluded that the economic benefits of school consolidation heavily depends on its purpose. If there is no additional physical investment， the consolidation will result in very high conomic benefits; and when extra facilities and personnel are invested for other purposes， there will be very little economic benefits.