台灣高等教育財政：回顧與前瞻   免費試閱

Financing Higher Education in Taiwan: Retrospect and Prospects

隨著大學任務的複雜化，高等教育財政需求也日益擴張，目前不論是歐洲、美國或其他發展中國家，政府經費支持均已成為大學永續發展不可或缺的關鍵要素，也讓高等教育財政供給是否能滿足高等教育發展需求，再度成為各方論辯之焦點所在。基於此，本文旨從供給面的角度，分析台灣高等教育所面臨的財政現況，並透過貫時分析與跨國比較研究，釐清台灣高等教育財政之國際定位。研究顯示，在判斷台灣高等教育財政充足與否時，應將國內生產毛額規模、租稅負擔率、高等教育規模、高等教育淨在學率、公私立大學校數比率，以及公私部門投資比重等六項因素納入考量，最後也思索高等教育財政改革未來可能的前瞻選項，藉此做為反思與前進的動力。

Along with the further differentiation of universities’ missions, higher education finance is increasingly growing. Public budget to universities has formed a critical part of financial base for sustainable development in Europe, America, and other developing countries. This also leads to a serious debate among the public about whether provision of higher education finance has been sufficient or not. It is against this wider context that this article aims to explore the state of the art with respect to higher education finance in Taiwan through the supply-side perspective. A longitudinal and comparative approach is adopted to estimate the relatively international positioning of Taiwanese higher education finance. Our findings suggest that some important factors do influence the adequacy of higher education finance while doing international comparison. These factors include size of GDP, total tax revenues as a percentage of GDP, size of higher education system, net enrollment rate of higher education, the relative proportion of public and private universities, and the relative proportion of public and private contribution etc. The conclusion also ponders some pioneering options for policy reforms so as to incentivize the reflections and the public debate.