查詢結果分析
來源資料
頁籤選單縮合
題 名 | 國民教育經費補助公式垂直公平考量之模擬研究=A Simulation Study on the School Finance Formula in Taiwan: Vertical Equity Perspective |
---|---|
作 者 | 陳麗珠; | 書刊名 | 高雄師大學報 |
卷 期 | 9 1998.04[民87.04] |
頁 次 | 頁149-171 |
分類號 | 526.5 |
關鍵詞 | 國民教育; 垂直公平; 補助公式; 模擬分析; Compulsory education; Vertical equity; School finance formula; Simulation analysis; |
語 文 | 中文(Chinese) |
中文摘要 | 本研究的主要目的在於釐清垂直公平之真諦,並試以模擬分析方式為我國未來教 育財政政策找出一個適當改進途徑。為達此目的,本研究模擬七個國民教育經費的補助公式 實施於三種特殊需求學生人數的加權情況,以發現其公平結果。 本研究獲致的重要結論如下:(1)七種補助計畫之精神不同,補助重點也不相同;(2)臺 灣省各縣市之間條件懸殊,難以適用同一補助公式;(3)三個「重新分配型」的補助公式加 權後,會造成每生平均教育經費減少,而每個特殊需求學生平均得到較多經費;(4)四個「 設訂基準型」的補助公式加權後會造成臺灣省總教育支出隨著加權人數之增加而變動;(5) 七個補助公式在未加權及三種加權資料之公平效果並沒有太大差異;(6)保證稅基計畫最符 合垂直公平的精神;(7)我國國教補助公式之公平效果並不佳;(8)使用學生人數加權於七種 補助公式之模擬,其公平效果因公式之性質而異;(9)使用學生人數加權資料於七種補助公 式之模擬,結果顯示其水平公平及縣市財富垂直公平之改變不同。最後,根據以上結論,本 研究提出以下建議:(1)國民教育財政政策中,公平的理念亟待釐清;(2)條件屬特殊不利的 縣份,應給予特殊待遇;(4)儘速修訂我國國教補助公式,或重訂新公式,俾符合財政公平 。 |
英文摘要 | The main purpose of this study is to explore the essence of vertical equity and its impacts on school finance policy in the Taiwan Province. to achieve this goal, this study simulates the vertically equalizing effects of underprivileged students weighting on various school finance formulas. After the simulation, this study has the following findings: (1) The essence of the seven school finance formulas differs by their characteristics; (2) Due to the differences among twenty one counties in the Taiwan Province, there are no single formula fits all of them at the same time; (3) The three re-allocating formulas will decrease average expenditure per pupil after the weighting process, but the total expenditure for the whole province will remain the same; (4) The four "criterion-setting" formulas will increase total expenditure for the whole province after the weighting process, and the average expenditure per pupil in each county may be different; (5) There are no significant differences after the three schemes of student number weighting process under the same formula; (6) The guaranteed tax base program (GTB) is the one which mostly conforms to the vertical equity principle among the seven formulas; (7) The currently implemented school finance formula here in Taiwan is found to be in need of further improvement; (8) The equalizing effects of student number weighting process on seven formulas differ by the characteristics of each formula; and, (9) After the student number weighting process on seven formulas, the changes of horizontal equity effects are different from the vertical equity effects. Based on the above conclusions, this study has the following suggestions: (1) The essence of equity needs to be clarified in the process of educational policy making; (2) Based on vertical equity idea, those counties in the underprivileged area need special care; and (3) The currently in effect school finance formula needs to be revised for better equalizing effect. |
本系統中英文摘要資訊取自各篇刊載內容。