2004年6月

地方財政能力與教育經費負擔之分攤機制
An Educational Expenditure Sharing Mechanism Connecting the Fiscal Capacities in Local Governments

研究論文 Research Article

曾巨威
Chu-wei Tseng

197-239

民國89年12月敎育經費編列與管理法公佈，依該法第九條第一項規定設置行政院敎育基準委員會，以研訂敎育基準及計算各級政府的敎育經費基本需求，並且計算各級政府的敎育經費應分擔數額，從而建立一套可行的敎育經費負擔分攤機制乃成爲我國敎育預算制度之一大特色。現行法制將敎育基準需求從整體的財政基準需求中獨立出來另行估算，地方政府的財政能力部分則無法如需求一樣與整體的財政能力作切割，此亦即設立敎育經費分攤機制的最大困擾所在。本文提出三種敎育經費負擔公式；「類基準收支差額法」、「經費分攤財源迴歸法」、以及「財政地位分級法｣，俾作為政府建構敎育經費分攤制度的參考與選擇。

The government has faced a challenging problem of allocation in the educational budget ever since the Law of Preparation and Management of Government Educational Expenditures was enacted in 2001. A special committee was established accordingly, and has been given an assign­ment to build on a government educational budget sharing mechanism, which is specifically required to connect with the fiscal capacities in local government. After in-depth study and creative thinking, we offer three different alternatives for reference in / during government imple­mentation.

地方財政能力, 教育經費負擔, 財政收支劃分法, 教育經費編列與管理法
Local fiscal capacity, Educational expenditure share, The Law of Governing the Allocation Government Revenue and Expenditureof, The Law of Preparation and Management of Government Educational Expenditures

經濟學
Economics

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