十二年國民基本教育補助政策對私立高級中等學校財務之衝擊

The Impact of Grant Policy on Private High School Finance under the Twelve-Year Basic Education Reform

本研究目的在探討政府補助政策對私立高級中等學校財務在十二年國教實施前後五年間（2012至2016學年度）帶來的衝擊。根據135所私立高級中等學校決算資料，分析學校收入、支出、收支對照、與財務綜合指標的表現，結果發現：（一）五年間學校收入以補助收入增加最多，其中無附設國中部學校補助收入比率較附設組學校高；（二）五年間學校支出以教學支出與設備支出增加最多，不動產支出大幅縮減；（三）十二年國教實施後兩年間學校收支盈餘不減反增，以無附設國中部學校盈餘較附設組學校多；（四）五年間學校現金結餘率、當期餘絀率、與財務自給度逐年降低，無附設國中部學校財務指標表現不若附設組學校佳；（五）近五年間私立高級中等學校對補助款依賴加大，自主性逐年衰退；（六）有無附設國中部的私立高級中等學校財務結構差異於五年間已經逐漸加大。

In order to explore the impact of grant policy on private high school finance under the 2014 12-year Basic Education Reform, this study compiles 135 private high schools' final accounts, adopts four categories of indicators: revenue, expenditure, financial balance, and comprehensive financial indicators, to calculate schools' performance from 2012 to 2016SY. The findings are as follows: (1)Among sources of school revenue, governmental grant held the highest percentage of increase in the past five years, and the three-year schools' percentage were higher than the six-year schools'; (2)Among categories of school spending, instructional expenditures and equipment expenditures were the top two categories of increase in the past five years, but capital outlay decreased drastically; (3)The balance of revenue and expenditures of high schools decreased for the first three years, but have been increased since the reform was launched in the last two years; (4)The rate of cash surplus, rate of current surplus, and degree of self-sufficiency of high schools have been declined in the last five years; (5)The increasing trend of dependence on governmental grants of private high schools confirms their decline of fiscal autonomy; (6)The financial gap between threeyear and six-year private high schools have been widened in the last five years.