合久必分？十二年國教改革八年後私立高級中等學校的分流與財務發展

Back to Multiplicity: The Categorization and Finance of Private Senior-High Schools after Eight Years’Basic Education Reform

我國於2014年啟動十二年國民基本教育改革，將高級中等教育定位為國民基本教育，原高中與高職都稱為高級中等學校；然改革後普通科發展一枝獨秀，其餘中等技職學制卻逐漸萎縮，遂使辦理技職為主的私立高級中等學校逐漸失去競爭優勢。本研究以集群分析法將2018至2021年全國私立高級中等學校依其校內學制學生數占比分組，再檢視各組學校財務指標表現後，獲致結論如下：（一）集群分析將學校集中成三個集群：普通型、綜合型、與技術型。（二）三組學校中，普通型學校班級數最少但班級學生數最多，技術型學校班級數最多但班級學生數卻最少，綜合型學校則居於兩組之間。（三）普通型學校收費收入最多，每生、每班單位成本最高，財務狀況最好。（四）綜合型學校收費收入與成本都介於普通型與技術型之間。（五）技術型學校收費收入最少，每生、每班單位成本最低，補助收入最多。（六）少子化造成學校經營規模不經濟，辦學日益艱困，尤以技術型學校最明顯，私立高級中等學校實質分流態勢已形成。據此，本研究建議：（一）確立中等技職學制在十二年國民基本教育之定位；（二）補助政策應納入學校類型區分，分類補助；（三）由收費面提供學生更多就讀技職學制的誘因。

The 12-year Basic Education Reform of 2014 concluded general high schools and vocational high schools into one single type high schools. The development of high schools, however, was never been convergent after reform. The enrollments of general education program have been escalating, and the enrollments of vocational education programs declined. Private high schools, mainly offering vocational education, were affected more than public high schools. This study conducted a cluster analysis to categorize private high schools by their percentages of general and vocational education program enrollments, and analyzed the financial performance of each school cluster in 2018 to 2021 School Year. The conclusions are as follows: 1. Private high schools are categorized to three groups by their composition of program enrollments: general-type, comprehensive-type, and technical-type. 2. Among the three groups, general-type schools have the least number of class but the largest class size, technical-type schools have the largest number of class but the smallest class size, and comprehensive-type schools are in-between. 3. General-type schools have the highest tuition and fee revenue, highest student-unit and class-unit costs, and the best financial condition. 4. Comprehensive-type schools’revenue and unit costs are lower than general-type schools but higher than technical-type schools. 5. Technical-type schools have the lowest tuition and fee revenue, lowest student-unit and class-unit costs, but receive the highest amount of governmental grants. 6. Diseconomy of scale caused by low fertility rate has led to predicament of school management, especially in the technical-type schools. Private high schools have been back to multiplicity after eight years’basic education reform. This study made these suggestions to policymakers: to reposition mid-level technical and vocational education in 12-year basic education, to subsidize school by the characteristics and needs of each group, and. to offer incentives for students to enroll in vocational education programs.