十二年國教經費分配模式初探─以台北市為例

Abstract

本論文以「十二年國民教育經費分配模式之研究─以台北市為例」為題，旨在探究我國目前如何實施國民教育、教育經費之現狀瞭解及教育經費分配情形，並就九年國教之經費分配比較十二年國教差異情形，另設計出十二年國教經費分配模式。根據台北市教育統計數據分析教育資源分配，將教育經費分成學校經費、學費補助與配套措施等三項。並提出下列研究目的： 一、從「國民教育」之理論與意義，探討「十二年國教」之功能和價值觀。 二、從資源角度去探討「九年國民教育」經費現況，以及現行「後期中等教育」之經費問題。 三、了解台北市推動「十二年國教」所面臨學生學費補助與配套經費問題。 四、分析台北市經費分配與建構後期中等教育經費重分配模式。 由於，本論文採用文獻分析與訪談研究法，分析數據後歸納結論如下： 一、發現台北市在推行十二年國教之後，經費增加約五億三千多萬元，其中學費補助比例最高佔總金額之94.2％，全國則增加五十四億之多。 二、發現民國103學年度新生人數約為兩萬六千人，而民國106學年度新生人數約為兩萬二千人，往後每三年減少了四千人左右，台北市政府推動十二年國教初期雖有經費不足之慮，但106年度以後便可省下支出約六千萬元。 三、政府當年在規劃九年國民教育就急亂章出了問題，免學費部分應擴及到全體。未來後期中學補助，應仿效全民健保的給付制度，針對國民主體申請給付，非針對大醫院或特色診所。如此才能有效彰顯國民主權、教育選擇權與教育機會均等的精神。 四、鑑於政策與社會關係，國中生在選擇高中百分比會提高，高職、五專學生人數會減少，將來以高中為主之教改方向已確立。The topic of this thesis is based on the allocation and execution of the educationexpenditure for 12-year compulsory education, and this thesis attempted to identify the implement of compulsory education, the allocation and current situation of education expenditure, then make comparisons between the expenditure allocations of 9-year and 12-year compulsory education. The pattern for expenditure allocation of 12-year compulsory education was also designed. According to the education resource allocation in the educational statistics by Department of Education, Taipei City Government that education expenditure could be categorized as school expenditure, tuition subsidy, and complementary measures. The purposes of this study were as follows:

1. To discuss the function and value of 12-year compulsory education through the theories and meanings of “compulsory education.” 2. To discuss the expenditure of 9-year compulsory education and the issue on current post-secondary education expenditure from the aspect of education resource. 3. To identifythe issues of student tuition subsidy and complementary expenditure aroused by the 12-year compulsory education implemented by Taipei City Government. 4. To analyze the expenditure allocation of Taipei City Government expenditure and the expenditure re-allocation of constructing the post-secondary education. The research methods adopted in this thesis were document analysis and interview and the results suggested: 1. After 12-year compulsory education is implemented by Taipei City Government, the expenditure would increase by $530 million NT dollars, the tuition subsidy accounts for 94.2% of the total amount, and the expenditure would increase $5.4 billion NT dollars nationwide. 2. The number of new students in 2014 is estimated to be 26,000 approximately and the counterpart in 2017 may be 22,000 that there will be 4000 students less every three years. Taipei City Government may encounter the budget shortage at the preliminary stage yet $60 million NT dollars will be saved every year after 2017. 3. The 9-year compulsory education was problematic due to hasty plans made by the government and all students should be able to receive free education. The post-secondary education subsidy should follow the example of National Health Insurance that settle for the applications by citizens rather than for hospitals or clinic in order to manifest the spirits of people sovereign, choice of education, and the education equity effectively. 4. In the light of policy and social relationship, more junior high school students will choose to enter senior high school and the students in vocational schools and five-year junior colleges will decrease in the future. The educational reformation is ascertained to be senior high school orientated.