直轄市與縣市地方教育財政之教育機會適足比較：以台南市與彰化縣為例

A Comparison of Educational Opportunity Adequacy of Local Educational Finance in Municipalities and Counties: Taking Tainan City and Changhua County as an Example

《地方制度法》賦予人口達125萬以上的縣市有權申請升格直轄市。2010年12月25日，原台南縣市合併升格為台南直轄市。2014年桃園縣升格直轄市後，台灣地方自治形成六直轄市十六縣市的格局。六直轄市中人口最少的台南市與十六縣市人口最多的彰化縣，兩者教育經費的收入與分配的比較是相當值得探討的主題。在取消憲法教科文預算保障下限，復以《教育基本法》規範教育經費之編列應予以保障，其編列與保障之方式，另以法律定之，從而2000年11月28日立法院三讀通過制定《教育經費編列與管理法》作為教育財政運作制度。但我國教育財政並非獨立於政府財政，所以探討台南市與彰化縣教育經費的收入與分配，尚須從《財政收支劃分法》探究中央、地方政府的收支系統，才能更能全盤了解兩者的教育經費與整體財政。本文將從歲入來源、自籌財源與非自籌財源、教育經費等面向比較台南市與彰化縣地方教育財政。

The Local Government Act gives counties and cities with a population of 1.25 million or more the right to apply for upgrading to a municipality. On December 25, 2010, the original Tainan county and city were merged and upgraded to a municipality. After Taoyuan County was upgraded to a municipality in 2014, Taiwan's local autonomy has formed a pattern of six municipalities and sixteen counties. It is worth discussing the topic about the fiscal revenues and distributions and education funds in Tainan City, having the smallest population and financial scale among the six capitals, and Changhua County, having the largest population and financial scale in the 16 counties and cities. After the cancellation of the lower limit of the Constitutional education budget guarantee, the Educational Fundamental Act should be used to regulate the arrangement of education funds. The method of arrangement and guarantee shall be stipulated by law. Therefore, on November 28, 2000, the Legislative Yuan passed the third reading of the The Compilation and Administration of Education Expenditures Act, serving as the educational finance operation system. However, our country's education finance is not independent of government finances. Hence, to discuss the fiscal revenues and distributions in education funding of Tainan City and Changhua County, we still need to explore the revenue and expenditure systems of the central and local governments from the Act Governing the Allocation of Government Revenues and Expenditures to better understand the two. This article will compare the local education finances of Tainan City to those of Changhua County from the aspects of revenue sources, self-financing sources and non-self-financing sources, and education funds.