我國高級中等教育財政之現況與展望

A Study on the Finance and Reform of Taiwan's High School Education

本研究利用文獻探討法、問卷調查法及實地訪視等方法，探討我國目前高級中等教育之財政狀況及相關問題。本研究之目的如下：（1）利用文獻探討的方式探討由過去至今我國高級中等教育之財政狀況、運作方式、以及社會變遷下所產生的問題；（2）利用問卷調查與學校實地訪視兩種方式，瞭解目前我國高級中等學校財政的實際情形與存在的問題；（3）依據研究發現做成結論與建議，俾利未來教育政策制訂之參考。本研究所獲致之結論如下：（1）政府在教育資源的分配上，對高級中等教育重視不足；（2）政府對經費分配之公平性，公私立學校認知不同；（3）公私立學校之經費來源有極大差異；（4）私立高級中等學校的資本門經費常有不足的現象，而且經費來源也較公立學校不穩定；（5）政府對學校的補助款對學校辦學理想之達成有很大助益，但其申請撥款過程不夠簡化，且對剩餘款之運用規範未臻理想；（6）公私立學校大多認為學校經費都能發揮每一分錢的效果，但學校經費仍有不足之處；（7）我國高級中等學校文教基金的成立風氣不盛主要原因為募款不易；（8）文教基金來源大多數以校友會的捐助為主，家長會的捐助為輔；（9）48%公私立學校校長認為現行政府對私立學校學生的直接補助方式並無改進之處；（10）現行政府實施的就學貸款制度獲得大部分高中職學校校長的肯定；（11）公私立學校認為對未來高級中等學校財政改革的建議，以縮短公私立學校學雜費差距為最多；（12）憲法第一六四條遭凍結後，有73.3%的公私立學校認為對目前學校經費的籌措並無影響，但有41.6%的公私立學校認為對未來學校經費的籌措有影響；（13）77.6%的學校認為未來高級中等學校應歸屬中央政府，主因是中央財源充足。根據上述結論，本研究提出如下建議：（1）政府應重新評估各級教育經費之確實需求，給予合理的教育經費分配；（2）政府應釐清公私立學校之辦學方向，並進一步確立其撥款或補助原則；（3）提高政府對私立學校學生之輔助，縮短公私立學校學生單位成本之差距；（4）主管教育機關應設置一單位，稽核學校補助款運用情形；（5）政府對學校的撥款或補助之審查程序及剩餘款運用之規定應予以改進；（6）針對公私立學校不足之經費項目調整其撥款或補助之辦法；（7）政府應積極鼓勵高級中等學校成立財團法人發展文教基金；（8）修改相關租稅法規，鼓勵民間企業捐助文教基金；（9）政府對私立學校學生的直接補助應該著重在低收入戶及清寒學生的補助上；（10）重新檢討就學貸款制度，研議採用個別審查來確定申請資格；（11）憲法第一六四條遭凍結後，應該重新立法保障教育經費，使其穩定成長；（12）政府應儘速確定高級中等學校的主管機關。

This study adopts literature survey， questionnaire survey and in-depth interviewing methods to explore the leeway for financial reform in Taiwan’s high school education. The purposes are: (1) to review the development of the in effect policies; (2) to explore the existing problems underlying in the current system by questionnaire survey and in-depth interview; (3) to find the guidelines for policy-making in the future. The following conclusions are found after the study: (1) The education investment on high school education is not as much as it should be. (2) The public and private secondary schools have different interpretations for fiscal equity. (3) The sources of funds are different between public and private high schools. (4) It is pretty common for private high schools to have big deficits in capital outlay. (5) The funds from government are helpful for high schools to attain their goals， but the process of funding are too cumbersome. (6) Most high schools regard themselves as effective in expenditures， although the funds are not always sufficient. (7) The establishment of school funds has not been very popular among Taiwan’s high schools， due to the difficulties in fund-raising. (8) The most important source of school fund is from alumni， and parents’ donation is the second. (9) Near half of the high schools’ principals are satisfied with the current student subsidizing policy. (10) The current student loan policy is highly regarded by high school principals. (11) As to the suggestions to high school finance reform in the future， to narrow down the spending gap between public and private high schools ranked to the top by principals. (12) After the 164 Clause of Constitution was not in effect in 1997， 73.3% of high schools have not faced the financial retrench since then， but 41.6% of high schools believe there will be financial cut down eventually. (13) After the retrenchment of Taiwan Provincial Government in 1999， 41.6% of the high schools said the high schools should belongs to central government.