臺灣高等教育成本分擔的探索與實踐

Exploration and Practice of Higher Education Cost Sharing in Taiwan

廿世紀以還，由於高等教育性質與功能的轉變，以及政府財政的緊縮，迫使大學在成本的分擔上必須有所調整以求因應。美國學者Johnstone於1971年提出高等教育成本分擔理論，廣受各國重視與討論。本文首先對成本分擔的理念作一詮釋，並對反制者的原因為何加以分析；其次，對臺灣高等教育成本分擔的作為與實踐加以探討；最後，針對臺灣的社經背景及大學實際發展情況，提出八點思維方向與建議供作參考。

Beginning in the 20th Century， changing nature and function of higher education along with a retrenchment in government spending have forced higher education institute to make adjustments in their cost sharing schemes. In 1971， American scholar; D. Bruce Johnstone proposed the theory on higher education cost sharing which has since received much international attention and discussion. This paper offers an interpretation on the cost sharing idea and also analyses the opposition’s reasoning. Furthermore， it explores the use and practice of cost sharing in Taiwan’s higher education. Finally， based on Taiwan’s socioeconomic background and higher education development， it offers eight thoughts and suggestions for future directions.