政府、市场与大学财政改革：台湾地区公私立大学财政改革的作为

Policies and strategies in taiwan to improve the funding of higher education

本研究主要在探讨80年代至今，台湾地区高等教育财政改革所面临的问题与挑战及所采取的因应措施。台湾地区高等教育在90年代逐渐迈向普及化后，在财政困窘下，一方面是政府对大学的补助款逐年减少，一方面是大学体认到市场的优势，以市场的利基舒缓财政的压力，形成政府、市场与大学财政良性的互动关系。政府对大学财政的改革所采取的作为是：（一）以教学需求为导向，改变经费分配机制；（二）推动实施校务基金，协助公立大学财务自主；（三）对私立大学提供奖补助的经费；（四）5年500亿竞争性补助款的分配。至于市场对大学财政改革的影响，是1990年开始实施“大学弹性调整学费”，除由政府订定每年收费标准外，大学按需求有10％上限的调整学费空间。对于学费征收，政府给大学自主的空间有限，学费对公私立大学有“市场失灵”的现象。所以，台湾地区公私立大学财政改革的作为仍以政府主导为主，市场的利基发挥的功能有限。最后，本文对台湾地区公私立大学未来财源筹措途径提出若干策略，作为改进的参考。

This study primarily probes into the challenges and adjustments in Taiwan's higher education financial reforms since the 1980s.The aim of this paper is to review the reforms which have been carried out by the government to meet the challenges of higher education funding in Taiwan since 1980s. This article detects that the rapid expansion of higher education in Taiwan has cut down the government's allocated budget for each university during the past twenty years. Besides， the construct of marketization is the driving force to the reform agenda for highereducation funding policy in Taiwan.The strategies or policies adopted by the government of Taiwan to improve the funding of higher education are: (1) Modifying the funding allocation system of higher education. (2) Implementing the university fund initiative for public institutes since 1995. (3) Increasing competitive funding for public and private universities. (4) Passing the “Flexible Tuition Fees Program” which universities are endowed with the right in a certain extent to decide the tuition fees.Finally， this paper offers substantial suggestions based upon the conclusions of this study for improving funding system of higher education in the future.