臺灣地區國民教育資源分配的現況與展望

The Distribution of Compulsory Educational Resources in the Taiwan Area: Present and Prospect

本研究檢討臺灣地區近十年來(1986到1995會計年度)國民教育資源分配的情形，主要的統計資料包括：國民教育基本統計資料、全國教育總投資、各級政府之教育經費結構、教育經費支出占各級政府歲出比率、國民教育經費占總教育支出之比率、國民教育每一學生分攤教育經費、縣市辦理國民教育補助款、以及國民教育的學費及教科書費用等。根據以上分析，本研究討論現存於國民教育經費分配的幾個問題：中央政府在國民教育中扮演角色的問題、憲法一六四條應否修訂的問題、國民教育補助重複計算的問題、國民教育補助款的配置問題、國民教育補助款分配公式的問題、地方自治帶來的國民教育財政問題、國民教育之資源分配不均等問題、以及義務教育階段學生選擇權的問題等。最後，展望國民教育財政未來的發展，本研究提出以下各個建議：國民教育財政自由化，落實教育鬆綁精神；落實地方自治精神，實施整批補助；設立學校獨立預算，實施績效責任制度；開放公私校選擇，實施學生直接補助；以及加強照顧弱勢學生，實現教育機會均等。

This article reviews the trend of distribution of educational resourcesin compulsory educational level in the Taiwan area from fiscal year 1986 to1995. The statistics reviewed are the following: the demography in thecompulsory educational level， the total educational investments in the wholenation， the expenditure structure among three levels of govenment， thepercentages of educational expenditure in various levels of governmentexpenditure， the percentage of compulsory education's expenditure in the totaleducational expenditure， the educational expenditure per student in variouslevels of education， the educational subsidy for compulsory education to thecounty government， and the tuition and textbook fees in the compulsory educationlevel. Based on the above statistics， this article analyzed the underlyingproblems of educational resource distribution， focusing on the compulsory level.The main issues addressed are: the role played by the central government in thecompulsory educational system of finance， the question raised by the code 164 ofConstitution， the triple counting of subsidy to compulsory education， thedistribution of subsidy to compulsory education， the financing formula ofsubsidy to compulsory education， the financing problem brought by localautonomy， the inequality of resource distribution in the compulsory educationlevel， and student choice in the compulsory educational level. Finally， thisarticle gives the following suggestions: to liberalize the school financesystem， to realize local autonomy in school finance system， to implement directsubsidy for students， and to take good care of disadvantaged students.