• 作者： 王如哲
• 作者服務機構： 中正大學教育學研究所
• 中文摘要： 過去數十年來，我國高等教育的擴充非常迅速，以馬汀左(MartinTrow)的觀點而言，這種大幅度成長已使我國高等教育自菁英教育，轉向大眾化的發展方向。這種轉變所伴隨的是：一項高教育經費補助模式的變革。自民國84年起，政府為了解決高等教育問題，乃引進一種新的公立大學經費補助制度。這篇論文藉著檢視一些重要的高等教育問題，諸如目前的經費補助模式，對於公私立大學所產生的影響等，以便探討轉變中的高等教育財政類型。此項研究採取兩種研究途徑：第一、進行相關事實資料、文件證據、以及理論論辯的分析；第二、報導一項有關高等教育經費問題之訪談結果，此項訪問係以教育部高級決策人員、以及大學校院校長為對象。 此篇論文包括五個部份：第一節討論高等教育機構，在過去數十年來所獲得政府經費補助情形，並和一些國家在此一方面作比較；第二節探討大學資源分配的相關問題。例如，使用公共經費來補助高等教育是否合理的問題、以及現行高等教育經費補助模式，對於高等教育機構及其學生所產生的影響等。第三節敘述最近政府在高等教育經費方面所推動的改革；第四節報導訪談所得的結果；第五節根據前述各詳的討論結果，提出對於我國未來高等教育發展的一些重要啟示。 此篇論文之結論如下：第一項結論是：高等教育財政已開始自一種詳列項目的預算制度，轉變為新的制度，以便允許高等教育機構在獲得補助經費後及經費使用上，擁有較大的自主性；第二項結論是：雖然需要考慮個別機構的差異，將最近政府引進的新經費補助制度，應用至所有公立高等教育機構被認為是可行的；第三項結論是：為了提昇私立高等教育的品質，政府需要增加對私立大專校院的經費補助，或者容許它們決定學費政策。最後並討論以上這些研究的結果，對於我國高等教育發展的啟示。
• 英文摘要： Higher education in Taiwan has expanded considerably over recent decades and this has led itsstructure, in essence, to shift from an elitist to mass higher education system. This transformation has beenaccompanied by changes in the funding formula for higher education, introduced by the Government in 1995to tackle the problems currently facing higher education. This paper explores the changing patterns of financein higher education by looking at some significant aspects of higher education funding, such as the effects ofthe existing funding mechanism on both public and private higher education institutions. An analysis of factual data, documentary evidence and theoretical arguments, is made firstly. This isfollowed by a report drawn from an interview survey that was carried out to identify the views of policy makersin the Ministry of Education, and presidents/principals of higher education institutions on the issues in relationto higher education funding. This paper is organized in five sections. Section 1 discusses government funds allocated to highereducation institutions in Taiwan over the past decades, comparing these with funding in other countries.Section 2 examines the issues concerning university resource allocation by looking at issues such as justifyingthe public subsidy of higher education, and the effects of the current funding mechanism on higher educationinstitutions and their students. Section 3 describes education reforms on higher education funding recentlyintroduced by the Government. Section 4 reports the main findings of the author's recent interview survey.Some possible policy implications for higher education development are discussed in the final section of thispaper. Important conclusions are drawn, which are as follows: Firstly, funding in higher education is currentlyundergoing transformation from an itemized budget towards a system in which institutions of higher educationwill have more autonomy once government funds are allocated. Secondly, although there are some factors,such as the size of the individual institution, which need to be taken into account, it is feasible for thegovernment to apply the new formula to all the public institutions of higher education. Finally, it will benecessary for the government either to devote more funds to private institutions, or to allow them to decidetheir tuition fee policy in order to improving the quality of private higher education. The general implicationsof these results for higher education development in Taiwan are discussed.
• 中文關鍵字： Higher Education; Mass Higher Education System; University Resource Allocation; Tuition Fee Policy
• 英文關鍵字： --