我國教育財政改革之回顧與展望：教育經費編列與管理法實施之檢視

Taiwan’s Education Finance Reform in Retrospect and Prospect: The Implementation of the Compilation and Administration of Education Expenditure

我國首次教育財政改革始於2001年實施的《教育經費編列與管理法》。經過7年的實施已見具體成就，包括：中央與地方政府教育經費分配機制之建立、教育經費保障額度之計算、教育補助款分配之制度化、各項優先原則，以及教育經費評鑑制度等；然而，在過程中同時也產生若干新的問題，抵銷部分改革的成效。展望未來，我國的教育財政制度應該朝向下列各方面改進：將教育視為投資並加強績效責任制、確立公私部門之教育經費分攤原則、界定教育經費的內涵、確立中央對地方政府教育補助款用途之分配原則、落實地方教育發展基金與學校基金預算、健全教育經費分配機制，以及加強經費考評與資訊公開。

The first education finance reform in Taiwan was activated by the enactment of The Compilation and Administration of Education Expenditure Act in 2001. After six years’ implementation， there have had concrete achievement， which includes: the establishment of the distributive mechanism for education expenditures in both the central and local government levels， the calculation of the law-guaranteed minimum of education expenditure， the institution of grants distribution among local governments， the establishment of principle of prioritization， and the education expenditure evaluation. However， there are also some underlying problems might undermine the effects of this reform at the same time. Finally， the education finance system in Taiwan should consider the following: to regard education as an investment and conduct cost-benefit analysis， to establish the percentage of sharing education expenses between public and private sectors， to redefine the essence of education expenditures， to establish the principle of distribution for grants among local governments， to implement local education developmental fund， to strengthen the distribution mechanism， and to amplify expenditure evaluation and the disclosure of budgeting information.