本研究之主要目的，在於探討中央補助國教經費政策的理論基礎，並調查
分析討論補助經費實施現況、困難問題與改進意見，以提供教育行政機關
研訂國民教育經費補助政策之參考。為達成研究目的，本研究首先進行文
獻分析，探討國民教育補助經費的理論基礎與運作狀況、補助經費分配原
則，並歸納美、英、日等國教育補助經費發展趨勢，作為本研究之學理依
據；其次，編製「我國國民教育經費補助政策現況之調查問卷」，藉以瞭
解國民教育補助經費的目標和補助項目達成程度、補助經費分配決定、補
助經費執行過程、補助經費成效評鑑等四層面的問題。主要調查對象包括
台灣省各縣市政府教育局及公立國民中小學，參與國民教育補助經費運用
有關人員。抽樣的總樣本數為1046人，實得有效樣本672 份，進行分析討
論。最後歸納結果，提出改進建議。綜合文獻探討及問卷調查之結果，得
到以下結論：一、目標和補助項目達成方面：（一）改善學習環境目標達
成程度最理想，經費使用績效目標待提昇。（二）補助項目執行稍具成效
，惟部份未達一定水準。二、經費補助分配決定方面：（一）支持設立教
育優先區，以偏遠地區為主要對象。（二）縣市補助經費分配作業大致合
理，透明化程度待加強。（三）訂定校務發展計畫參與者以校內人員為主
，校外人士為輔；規畫內容偏向配合上級政策導向，忽略本身特色。（四
）補助經費分配基準方式差強人意。（五）國教經費三級政府共同負擔，
中央及省加重負擔責任。（六）補助經費分配兼顧各原則，惟應優先權衡
績效原則。三、經費補助執行過程方面：（一）中央補助項目未能完全符
合學校需求且過於僵化。（二）學校需求尚無法獲得整體性協助，鉅額建
設經費應採取整體補助為宜。（三）贊成保留統籌款及設立專戶；經費流
用比率尚稱合理。（四）設備採購以學校自組採購小組辦理為宜；工程權
責以一定金額為基準，縣市政府與學校分層負責工程事宜。（五）提昇學
校人員工程專業知識，有待多方著手辦理研習。（六）影響工程進度原因
甚多，造成發包不易的因素是主因。四、經費補助成效評鑑方面：（一）
支持組織聯合考核小組評鑑執行績效，考評標準宜多元化。（二）考核結
果做為分配補助經費參考；並公布等第。根據上述研究結果，對國民教育
經費補助政策提出下列建議：一、調查國中小學校務發展概況資料，建立
電腦資料庫俾利查核。二、重新檢討國教經費補助項目，給予地方執行自
主空間。三、維持補助款合理額度編列，兼顧縣市財政、執行績效。四、
促進教育機會均等發展，積極推動教育優先區。五、加強補助成果評鑑制
度，提昇教育資源使用績效。六、補助國民教育人事費及購地費，疏解地
方國教財政困難。七、強化學校規畫校務計畫能力，提昇校務發展品質。
八、積極排除工程不利影響因素，掌握補助款有效執行進度。

The main purposes of this study are to explore the theoretic
basis of the Central Government's policy in subsidiary
payments on compulsory education, and to investigate, analyze,
and discuss the present situation of the use, the difficulties,
and suggestions of the execution of the subsidiary program. It
also provides the educational administration with referencesof
how to prepare and arrange the subsidies. In order to attain the
purposes of the study, we first reviewed of related literature,
exploring the theoretic basis, executive situation, and
distributive principles of the subsidies. We summed up the
developing tendencies in theUnited States, the United Kingdom,
and Japan for the basis of our study. To know how to reach the
goals by subsidies, how to distribute the subsidies, and how to
evaluate the efficiency of the subsidies, we had compiled
"questionnaireof the present situation of the execution of the
subsidies".The total of the samples are 1046in Bureau of
Education, in public primary and junior high schools of Taiwan
Province every Hsien City Local Governments. The valid samples
are 672. All the information had been carefully analyzed and
discussed, and we have the following conclusions and
suggestions.We obtained the following conclusions from
literature and questionnaire.1.The accomplishment degrees of
goals and subsidiary items: (1)The subsidies improved the
environment-developing goal a great deal, but the goal of
financial efficiency remained to be promoted.(2) Some projects
were well executed by the help of thesubsidies, but part of them
needed more help of subsidies toreach the planned standards.2.
Decisions of distributions of subsidies:(3)The Central
Government should help establisheducational prior areas,
especially in under-priviledged places. (2)The
distribution of the subsidies was almost reasonable in
most of the local governments, but itstransparency needed
to be improved. (3)The development of school adminstration
is plannedmainly by colleagues in school,and assisted by
peopleoutside the school. The contents of the projects
arepolicy-oriented, neglecting school's own chracteristics.
(4)The fundamental principles of the distribution of
thesubsidies are reasonable but not good enough. (5)The
subsidies for compulsory education are shared byCentral
Government, Provincial Government, and localgovernments,
but the ratio should be increased in CentralGovernment and
Provincial Government. (6)The distribution of the subsidies
should follow theprinciples, but its efficiency should be the
top priority. 3.Processes of executing subsidies: (1)The
subsidary items were so fixed that couldn't meetthe need of most
of the schools. (2)Schools can't get whole financial
assistances yet.Architecture on a large scale should
be subsidizedintegrally. (3)Subsidies on items of a same
project can plasticallyused under a special acount. We have
found that the interuserate of subsidies is somewhat reasonable.
(4)Facilities with the price within a fixed amount ofmoney
should be purchased by members of the purchasing teamin school.
" A fixed amount of money" is the standard thatdecided the
right to make a contract with a contractorbetween the
local government and the school. The localgovernment and
the school should be responsible separatelyfor the construction
projects. (5)Concerned synposiums should be often held to
fillthe school personels with architectural knowledge.
(6)Being unable to reach an agreement of a constructionprogram
with a contractor is one of the main causes whichaffect the
construction schedule. 4.Evaluations of achiev ements by
subsidies: (1)To evaluate the executive efficiency, an
unitedevaluation team is necessary, and the standards
ofevaluation should be multiple. (2)The result of the
evaluation should be announcedopenly, and be taken as a
reference for upper governments ingiving the subsidies later.
According to 88e result of our research, we propose: 1. To
check conveniently, the data of the generalsituation of the
school should be computerized. 2. To assure that the money
is spent efficiently, itemswhich need subsidies should be
reviewed. The UpperGovernments should respect the local
governments' decisionsin handling the subsidies. 3. To take
good care of the local governments both infinance and
executive efficiency, the Upper Governmentsshould prepare a
reasonable budget of subsidies. 4. To promote the equal
opportunities for educationaldevelopment, educational priority
areas project should bepushed positively. 5. To better
use educational resources, evaluationsystem should be
strengthened. 6. To help solve the financial difficulties
in localgovernments, the educational personels' fee
andland-purchasing fee should be increased. 7. To strengthen
school's developing qualities'; theplanning abilities of the
schools should be enhanced. 8. To take hold of the
executive rate of the use ofsubsidies efficiently, the
unfavorable elements inconstruction projects should be
positively expeled.
The main purposes of this study are to explore the theoretic