| Summary: | 碩士 === 國立嘉義大學 === 國民教育研究所 === 92 === This study was aimed at discussing the educational grant system of compulsory education in Taiwan. There were four purposes in this study : 1. to inquire into the basic concepts and fundamental theories of educational grant system; 2. to analyze and compare the grant system of compulsory education in Taiwan and U.K.; 3. to understanding what the staffs of educational authorities and junior high and elementary school principals in Taiwan think about educational grant system nowadays and how they will expect an ideal one in the future; 4. based on the results, to draw a conclusion as a suggestion for our government to constitute a better educational grant system for compulsory education.
In order to achieve the above-stated purposes, this study adopted comparative method and interview investigation and have 8 conclusions as follows:
1.The Equity of education priority areas has been queried, and decreases the number of students in class compressing the student unit spaces.
2.The most required grants of elementary and junior high schools were personnel, water and electricity expenditure.
3.There were problems in the execution of general and specific education grants.
4.The flexibility of grants was necessary for our country.
5.The formula funding lacks qualitative index, and there are divide between the central and local government.
6.The floor of education expenditures lacks argumentation basis.
7.The local education development fund can’t develop fully the utmost functions, and the fund for school development is in the face of the capital resources problem.
8.The condition of educational expenditure must open in the information network.
Based on the findings, 12 recommendations were proposed as follows:
1. The dimension of items planned：
(1)The central government set up the integration of grant programs, and gives local governments and schools flexibility.
(2)The moving of the education priority areas should use school as the unit to bring up the intermediate and long-range devlopment.
2. The dimension of formula：
(1)The formula of educational facility grants should use student unit cost, and consider qualitative factors.
(2)The specific education grants should also adopt formula funding.
(3)The maintenance of education expenditures is not only percentage but also the amount of money, and makes the definition of education expenditures clearly.
3. The dimension of grants implementation：
(1)Adopting the most advantageous tender and joint purchase, and establish task force of construction or procurement.
(2)The evaluation system should equally stress on personal and systematic factors, and adopt formative evaluation.
(3)Grants should be included in budgets as far as possible.
4. The dimension of educational expenditure management：
(1)The local education development fund should adopt budget for subordinate agencies, and a particular account should be opened.
(2)The orientation of the parent associations and the fund for school development should be made clearly by the local government.
(3)The educational council should be regular and have mobility, and composed of task force。
(4)Elementary and junior high schools should open their details of account in the information network.
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