dc.contributor.advisor | 陳聽安 | zh_TW |
dc.contributor.advisor | Chen, Tin-An | en_US |
dc.contributor.author (Authors) | 王立心 | zh_TW |
dc.contributor.author (Authors) | Wang, Li-Hsin | en_US |
dc.creator (作者) | 王立心 | zh_TW |
dc.creator (作者) | Wang, Li-Hsin | en_US |
dc.date (日期) | 2004 | en_US |
dc.date.accessioned | 17-Sep-2009 15:04:10 (UTC+8) | - |
dc.date.available | 17-Sep-2009 15:04:10 (UTC+8) | - |
dc.date.issued (上傳時間) | 17-Sep-2009 15:04:10 (UTC+8) | - |
dc.identifier (Other Identifiers) | G0831525052 | en_US |
dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/33004 | - |
dc.description (描述) | 博士 | zh_TW |
dc.description (描述) | 國立政治大學 | zh_TW |
dc.description (描述) | 教育研究所 | zh_TW |
dc.description (描述) | 83152505 | zh_TW |
dc.description (描述) | 93 | zh_TW |
dc.description.abstract (摘要) | 民國89年12月13日公布的「教育經費編列與管理法」,不但重新訂定保障政府教育經費額度的條文,並建構了迥異於以往的教育經費編列與分配模式,本研究之目的在檢證該法實施前後不同分配模式下,國民教育經費分配的公平性與適足性。 本研究由公共資源分配的理論出發,探討分配正義的議題,並涉及府際間財政收支與移轉支付體系,以及教育經費補助法制化、公式化的相關學理與實徵研究,以建構本研究之理論基礎,並據以發展立論各異的國民教育經費分配模式。 本研究依循 Berne與Stiefel(1984, 1999)及 Odden與Picus (2004)所發展之概念架構,取87至92會計年度間各相關之財政、教育年報及會議資料進行分析,所採用之衡量量數,計有McLoone指數、Verstegen指數、Gini係數、相關係數、斜率、調整關係量數,以及Odden-Picus適足性指數等;此外,本研究轉換美國各學區採行的補助公式,發展定額模式、基準模式、百分比均等化模式、保障稅基模式、統籌統支模式及結合模式等六個分配模式,以92會計年度的數據資料,檢證並比較不同分配模型間所能達成的公平性與適足性。 本研究主要發現如下:一、法定模式所達成的政策效果,與美國基準方案相類似。二、依法定模式編列之國民教育預算,與縣市實際需求仍有落差。三、法定模式編列一般教育補助,尚能考量到地方的財政能力。四、不同縣市間國民教育成本指數有相當的差距。五、就不同年度間的比較而言,教育經費編列與管理法實施後各年度國民教育經費分配達成公平性及適足性的程度較高。六、就不同模式間的比較而言,法定模式的國民教育經費分配與仍有改進的空間,以更符合公平性及適足性的原則。 依據研究發現,本研究提出對現行國民教育經費分配模式及相關研究之建議:一、釐清國民教育經費基本需求的成分與單位額度。二、法定模式的估算應擴大地方政府參與,以適時反應實際需求。三、法定模式的估算應納入激勵縣市教育財稅努力的因素。四、發展國民教育成本指數及並建立經費適足標準。五、對國民教育經費分配的公平性與適足性,進行長期性的評估。六、依據公平性與適足性原則,修正法定分配模式。七、配合財政收支劃分法的修訂,調整法定分配模式。 | zh_TW |
dc.description.abstract (摘要) | The Compilation and Administration of Education Expenditures Act (CAEEA) was signed into law by president on December 13, 2000. The new law was an attempt by the legislature to set a minimum guaranteed funding rate for educational budgeting, and to be more equitably and adequately distribute funds for education. The purpose of this study was to analyze how different funding models affect the equitable and adequate distribution of funds for compulsory education. The theoretical and empirical literatures were thus analyzed in this study, including the issues related to public resources allocation, distributive justice, intergovernmental fiscal relations, and school finance formulas. The conceptual framework developed by Berne and Stiefel (1984, 1999) and Odden and Picus (2004) served as the basis for defining and measuring the degree of equalization and adequacy of the financial system. The financial and educational data incorporated into this study have been taken from MOE`s and MOF`s annual reports and meeting records from 1998 to 2003. A series of measures were selected for assessing equity and adequacy in school finance, including the McLoone index, Verstegen index, Gini coefficient, correlation coefficient, slope, adjusted relationship measure, and the Odden-Picus adequacy index. In addition, in this study the school funding formulas that the various states continue to use to distribute education funds to local school districts in the USA were converted into six different funding models: a Flat Grants Model, Foundation Model, Percentage Equalization Model, Guaranteed Tax Base Model, Full Centralized Funding Model, and Tier Model. This was in order to determine the extent to which these models have improved the equity and adequacy of the system for funding compulsory education. The findings from the data analysis were as follows: (1) The CAEEA Funding Model and Foundation Model have the same impact, as far as policy is concerned, on fiscal equity and adequacy; (2) the results of budget preparation using the CAEEA Funding Model are not commensurate with the needs of counties and cities; (3) in the distribution of general education subsidies, some measure of local fiscal capabilities must be taken into consideration; (4) there is a noticeable difference in the cost of education indices for counties and cities; (5) The full funding and implementation of the CAEEA Funding Model has a positive impact on fiscal equity and adequacy; (6) it is necessary to reform the CAEEA Funding Model in order to satisfy the conditions of equity and adequacy. Based on the policy implications of these findings, it was recommended that: (1) The basic needs of education expenditures be formulated precisely in terms of composition and unit volume; (2) the CAEEA Funding Model be extended to involve local opinions, so as to take into consideration the local educational demands; (3) incentive factors be incorporated into the CAEEA Funding Model, in order to increase the local tax effort; (4) a cost of education index be developed and the adequacy level be identified; (5) a long-term assessment of the equity and adequacy of funding allocation be undertaken; (6) the CAEEA Funding Model be improved according to the principles of equity and adequacy; (7) the CAEEA Funding Model be adjusted to meet the revised provisions of the Act Governing the Allocation of Government Revenues and Expenditures. | en_US |
dc.description.tableofcontents | 第一章 緒論1第一節 研究動機與目的1第二節 名詞釋義4第三節 研究範圍與限制7第二章 文獻探討9第一節 資源分配的討論10第二節 政府角色的調整26第三節 財政收支與移轉支付75第四節 公平性與適足性的衡量130第三章 研究設計159第一節 研究方法159第二節 研究架構161第三節 研究資料162第四節 資料分析流程166第五節 資料處理167第四章 結果與討論171第一節 法定編列模式分析171第二節 年度趨向評估188第三節 公式模擬分配比較議217第一節 結論217第二節 建議223參考文獻229附錄249附錄A 教育經費編列與管理法249附錄B 行政院教育經費基準委員會設置要點253附錄C 教育部教育經費分配審議委員會設置及審議辦法254附錄D 中央對直轄市及縣(市)政府補助辦法256附錄E 86-91學年度各縣市立學校學生數與教師數263附錄F 87-92會計年度各縣市歲入及教育支出269附錄G 87-92會計年臺灣地區消費者物價指數銜接表276附錄H 87-92會計年度各縣市教育成本指數 277表次表2-1 對社會正義的三種觀點21表2-2 團體間互動的模式22表2-3 正義的形式23表2-4 社會資源分配的判準25表2-5 公辦學校與市場導向學校的主要差異53表2-6 府際間財政集權與分權之論爭80表2-7 聯邦補助及聯邦、州、地方經費支出之關係82表2-8 公式補助與計畫補助之對照84表2-9 美國初等及中等教育經費來源88表2-10 英國政府部門教育經費結構89表2-11 我國中央政府總預算補助地方政府經費彙總表91表2-12 中央政府一般教育補助款占直轄市及縣市教育經費比例92表2-13 美國各州初等與中等教育補助制度及經費分擔96表2-14 定額補助100表2-15 基準方案104表2-16 百分比均等化109表2-17 保障稅基、保障收益113表2-18 州統收統支117表2-19 州補助模式所依據的政策判準 122表2-20 教育資源對學生表現的影響估計值百分比分布126表2-21 教育財政公平性與適足性的衡量架構132表2-22 離散量數之計算式141表2-23 關連量數之計算式145表2-24 適足性指數之計算式147表2-25 衡量量數之比較148表3-1 分配模式的變數對照與概念轉換168表3-2 分配模式之模擬169表4-1 92會計年度各縣市教育經費基本需求推估178表4-2 92會計年度各縣市政府自有財源變動-按預算計 180表4-3 92會計年度各縣市政府財政能力估算-按決算計181表4-4 92會計年度各縣市政府教育經費應分擔數額建議數182表4-5 92會計年度各縣市一般教育補助推估184表4-6 92會計年度各縣市政府教育經費編列建議數186表4-7 92會計年度各縣市政府教育經費編列建議數與實編數比較187表4-8 87-92會計年度教育經費適足支出水準推估189表4-9 87會計年度教育經費公平性與適足性衡量190表4-10 88會計年度教育經費公平性與適足性衡量191表4-11 89會計年度教育經費公平性與適足性衡量192表4-12 90會計年度教育經費公平性與適足性衡量193表4-13 91會計年度教育經費公平性與適足性衡量195表4-14 92會計年度教育經費公平性與適足性衡量195表4-15 87-92會計年度教育經費公平性與適足性衡量結果彙總表197表4-16 92會計年度縣市歲入及教育支出預算數199表4-17 92會計年度法定教育支出建議數占預算比200表4-18 法定分配模式公平性與適足性衡量204表4-19 定額分配模式公平性與適足性衡量205表4-20 基準分配模式公平性與適足性衡量206表4-21 百分比均等分配模式公平性與適足性衡量207表4-22 保障稅基(取回)分配模式公平性與適足性衡量208表4-23 保障稅基(不取回)分配模式公平性與適足性衡量 209表4-24 結合分配模式公平性與適足性衡量210表4-25 統收統支分配模式公平性與適足性衡量212表4-26 不同分配模式教育經費公平性與適足性衡量結果彙總表213圖次圖2-1 三代人權的概念28圖2-2 英國學校本位的預算流程圖 57圖2-3 學校選擇權方案的類型59圖2-4 民營化的類型66圖2-5 府際間補助款的類型 83圖2-6 不同補助方案財政均等化的連續觀94圖2-7 地區單位稅基、稅率與教育支出的關係101圖2-8 定額補助對地區教育支出的影響102圖2-9 基準方案對地區教育支出的影響 107圖2-10 百分比均等化對地區教育支出的影響111圖2-11 保障稅基對地區教育支出的影響115圖2-12 州統收統支對地區教育支出的影響118圖2-13 結合模式(基準方案+保障稅基)對地區教育支出的影響121圖2-14 財政資源與學業成就影響徑路圖127圖2-15 資料散布情形對相關係數及斜率的影響144圖2-16 相關係數、斜率相同但調整關係量數不一致的情形 144圖3-1 研究架構圖161圖3-2 資料分析流程圖166圖4-1 決定應編額度及負擔比例 174圖4-2 估算縣市教育經費基本需求174圖4-3 優先編列未達基本需求之縣市一般教育補助175圖4-4 估算縣市一般教育補助175圖4-5 92會計年度各級政府教育經費預算編列數額177 | zh_TW |
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dc.language.iso | en_US | - |
dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0831525052 | en_US |
dc.subject (關鍵詞) | 教育財政 | zh_TW |
dc.subject (關鍵詞) | 公平性 | zh_TW |
dc.subject (關鍵詞) | 適足性 | zh_TW |
dc.subject (關鍵詞) | 教育成本指數 | zh_TW |
dc.subject (關鍵詞) | school finance | en_US |
dc.subject (關鍵詞) | equity | en_US |
dc.subject (關鍵詞) | adequacy | en_US |
dc.subject (關鍵詞) | cost of education index | en_US |
dc.title (題名) | 國民教育經費分配模式公平性與適足性之研究 | zh_TW |
dc.title (題名) | Measuring the Equity and Adequacy of Distributive Models for Financing Compulsory Education | en_US |
dc.type (資料類型) | thesis | en |
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