本研究試從經濟學角度建構就學貸款制度分析的理論基礎，由「效率」與「公平」兩者出發，分析我國大學的就學貸款制度現況及大學學費負擔的問題。藉著歷年統計數據的交叉比較，評估當前的就學貸款制度是否合乎效率、學費上漲是否太快、負擔是否太重、會不會造成機會的不公平等重要問題，期能提供建議給決策者參考。
本研究獲致的結論如下：
（一）現行的就學貸款制度公平有餘，但效率不足。
（二）當前申貸人數與金額大幅成長，雖嘉惠眾多就讀私立大學的中低收入學生，但也加重政府的財政負擔，並造成逾放比率攀升的惡性循環。
（三）大學學費上漲趨勢明顯，政府若壓低學費將影響效率，此外就讀私立大學的學生，可能因學費負擔沈重影響入學意願，造成入學機會不均等。

This research tries from the economic angle to construct the construction to go to school the student loan system analysis rationale, and in terms of “efficiency” and “equity”, analyzes student loan system present situation of our country university and the university tuition burden question.
The research aims to appraise whether current student loan system conforms with the efficiency, whether the tuition rise too quickly, whether students’ burden is too heavy and whether it can result in the unfair opportunity of going to university, by comparing with several years statistical data, hoping to provide the suggestion to refer to the policy-maker. This research obtains conclusion as follows:
(1) Present student loan system fairly more than is needed, but the efficiency is insufficient.
(2) Current applying for student loan population and amount large growth, though help lots of low-income students studying in the private university, but also aggravates the government the financial burden, and creates exceed puts the vicious circle which the ratio climbs.
(3) The situation of the rising university tuition is obvious. If the government reduces the tuition, it will affect the efficiency. In addition, students study in private university will heavily be affected to reduce desire of enrolment because of the tuition burden. It will give rise to the entrance opportunity be unequal.

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