A Study on the Educational Expenditure Adequacy among Elementary Schools in Taipei City – Cost Function Approach

• Main Authors: Liang-Cheng Zhang, 張良丞
• Other Authors: Bao-Jinn Wang
• Format: Others
• Language: zh-TW
• Published: 2008
• Online Access: http://ndltd.ncl.edu.tw/handle/82944976841907812111

碩士 === 臺北市立教育大學 === 教育行政與評鑑研究所碩士班 === 96 === The main purpose of this study is to estimate the adequate expenditure of elementary schools in Taipei City. After analyzing foreign adequacy theory to gain appraisal approaches, this study estimates the achieving adequate levels of Elementary Schools in Taipei City. The main research approach is cost function approach. After selecting 140 elementary schools and necessary variables, this study uses DEA to estimate school relative efficiency and 2SLS to estimate ln average teacher salary regression and ln expenditure per student regression. Use adequate scores to replace student achievement and use average to replace other variables in ln expenditure per student regression, and then we can get the adequate expenditure of elementary schools in Taipei City. After analyzing data, those results lead to following conclusion: 1. Adequacy is the extension of equity, and it means that adequacy is the expenditure based on adequate student achievement. 2. There are four main approaches to estimate adequacy, and researches can choose resource approach or performance approach according their research. 3. The cost function approach uses regression approach to decide the cost of adequacy, and its main strength is to estimate the cost of adequacy according to different characteristics. 4. Compared with foreign adequacy model, average teacher salary in Taipei is not appropriate for input price. 5. After using 95% confidence interval for the adequate student achievement to estimate adequate expenditure, there are not 50% schools above achieving city adequate level. 6. Adequate expenditure and school scale are negative correlation. 7. The average relative efficiency of elementary schools in Taipei City is high, but they still need to improve their efficiency. 8. Improving school efficiency can decrease adequate expenditure. 9. Although estimating adequate expenditure based on school characteristics can increase percent of achieving adequate cost, it needs more adequate cost. 10. Of five adequacy assumptions, this study meets four ones. 11. School efficiency and student achievement are the key factors of whether schools achieve adequacy. 12. If we use adequate expenditure as money distribution standard, Taipei City will not pay too much additional funds. At last, according to conclusion, this study gives educational administration organization, elementary schools, and further advanced studies some suggestions.