我國教育財政政策之變革與展望

The Reforms and Prospect of Taiwan's Education Finance Policy

我國教育財政制度歷經制憲、修憲、與立法等過程，形成我國教育財政的四階段：行政決定期、憲法保障期、無保障期、與法令保障期；2001 年開始實施《教育經費編列與管理法》後，重新建立教育財政制度，也帶來若干爭議，亦導致2011 年再度修法。兩次教育財政改革為教育現場帶來衝擊，影響學校教學與行政運作；展望未來發展，我國教育財政政策宜及早因應下列問題：學校應為經費撙節及早因應、特定補助制度間應有協調、人事費與退撫支出來源宜有長遠規劃、公私部門間負擔成本應有取捨、要求家長付費應有分際、制訂學校募款倫理等。關鍵字： 教育財政改革、教育經費、經費編列與管理法

Taiwan's education finance system has gone through four phases since 1946: the administrative decision phase,the constitution protection phase, the no-protection phase, and the law protection phase. The current institution was built in 2001, when The Compilation and Administration of Education Expenditures Act first implemented. The issues surrounding policy implementation have been raised since then, and ultimately caused the amendment in 2011. After the two-wave education finance reform, there are policy impacts on school scene. In order to cope with challenges in the next decade, the prospects of Taiwan's education finance are as follows: to make austerity plansbefore it is too late, to coordinate among categorical grants in school level, to assure the sources of funding for personnel and retirement pension, to make the share of education costs between public and private sectors proportioned, to regulate the parental responsibilities for student fee, and to regulate school fundraising ethics.