The Fiscal Equity Effects of the School Basic Needs Formulae
地方政府國民教育經費基本需求財政公平效果之檢討
- Keyword：
- Education expenditure、Fiscal equity、Basic education needs / 教育經費、財政公平、基本需求經費
Volume 48 No.4 - 2002-12-31
The Development and Difficulties of Critical Pedagogy in TaiwanYu-Chen Lin
批判教育學在臺灣：發展與困境林昱貞
Decentralization and Teacher Professional Autonomy--Reflection on the Educational Reform Experiences of Hong Kong and TaiwanMan-Hong Lai Leslie N.K.Lo
權力下放與教師的專業自主--港臺兩地教育改革的經驗與思考 黎萬紅、盧乃桂
Cultural Identity of Taiwan Aborigines and the Reconstruction of SchoolingRen-Yen Tang
臺灣原住民的文化認同與學校教育重構湯仁燕
Community-based Education for Taiwan's Aboriginal SchoolsTian-Ming Sheu Chi-Chi Chang
原住民學校推動社區本位教育之研究許添明、張琦琪
The Fiscal Equity Effects of the School Basic Needs Formulae Li-Ju Chen
地方政府國民教育經費基本需求財政公平效果之檢討陳麗珠
Alfred Schutz's Conception of Multiple Realities and its Inspirations for EducationYu-Ling Guo
舒茲的多重實體概念及其教育啟示郭諭陵
The Relationship between Participation in Interscholastic Sports and Delinquency in American High SchoolsYuk-Ying Tung
美國中學生參與學校運動代表隊與偏差行為發生的相關性之實證研究 董旭英
- Summary
- Chinese Summary
- Reference
- Scholarly references
The Basic Education Need Expenditure was first regulated in theCompilation and Management of theEducation Expenditure Act in 2000. For thecalculation of the Basic Education Needs and three formulae- the optimal classscale formula， the marginal student cost formula， and the favorable formula.This study examines the fiscal equity effects- horizontal equity， wealthneutrality， and vertical equity-of the Basic Education Needs Expenditures fork-9 schools in 2003. After measuring the fiscal equity effects of the threeformulae， this study recommends policy makers adopt the favorable formula sinceit includes important criteria for the distribution of general subsidies.
教育部依據《教育經費編列與管理法》之規定，於92年度首度發展出計算公式，並試算出92年度各地方政府國民教育經費的基本需求，作為政院教育經費基準委員會分配一般補助款的依據。本研究分析國民教育經費基本需求三種公式-最適班級規模公式、邊際學生單位或本公式、與縣市最惠公式-試算結果的財政公平效果，並且根據分析結果，對教育決策者提出採行方案之建議。
