我國國教經費補助方式與需求本位補助公式

School Finance Structure and Needs-based Funding Formula

政府為保障人民學習及受教之權利，特別訂定教育基本法，並在該法第五條明白宣示各級政府應寬列教育經費，合理分配及運用教育資源。本論文的目的，即在於透過對我國國民教育經費補助方式的檢討，以及國外需求本位補助公式的介紹，期望能對經費分配方式有些啟示。 本論文發現我國過去的補助方式，能兼顧教育需求、地方教育財政條件，以及對教育的重視程度等因素，而且也隨著實踐經驗，逐步修正考量因素的內涵；其次，過去的補助方式主要是以計畫審查與硬體建設的專案補助為主，雖有其用意，但造成的結果，不僅經費使用缺乏效率，且容易受到政治的影響，甚至也達不到審核把關的目的。 有鑑於此，學者與教育經費國庫負擔法遂建議採用較不受人情影響的公式來分配補助款，並且將專案補助改成一般補助，以提高經費的使用效率。雖然公式補助有上述優點，但傳統的公式設計只專注於投入層面，忽略經費投資與教育品質的關連，缺乏績效責任的考核。 本論文因此建議以需求本位補助公式來彌補傳統公式的弱點。該補助公式不僅兼顧公式補助的客觀與全體適用原則，且能結合教育經費與教育品質，達到經費使用的績效責任，早日完成教育基本法規定的教育目的。

The purpose of this paper is to give some implication regarding the allocation of educational resources through examining the school finance structure of the compulsory education of Republic of China (ROC)， and through introducing the needs-based funding formula. It is found that the ROC school finance structure in the past took into account the educational needs， the local fiscal capacity， and the local effort， in addition， it has been gradually reviewing and revising the previous factors. It is also found that the finance structure at the central government in the past was mainly through categorical grants at capital expenditure determined by reviewing the program proposals. However， these kinds of grant procedure resulted in the lacks in efficiency， and the vulnerability to the political influence. Because of these deficiencies， scholars suggest adopting the funding formula which does not influence by personal preference， changing the categorical grants into unrestricted grants in order to increasing the efficiency. However， although the funding formula shows these merits， the design of the formula in the past concentrate on the input， while neglect the relation between educational investment and educational quality and lacks in the evaluation of accountability. It is therefore suggested in this paper that the needs-based funding formula be adopted to replace the formula used so far.