民國八十九年十一月二十八日，立法院立法通過「教育經費編與管理法」，同年十二月八日總統令公佈，訂於公佈後一年內實施，成為我國一個規範全國各級學校教育與機構教育經費運用機制的法令。際此立法甫通過之時，本文介紹「教育經費編列與管理法」之立法背景，討論各條文之特色，並就法案中的各項重點，分析將來教育經費運用機制之運作方式，以及可能必須面臨的問題等，最後作成結論並提出建議。

The Compilation and Management of Education Expenditure Act was passed by the Legislature in November 28, 2000, and will be put into execution within 12 months. This act is the first act regulates and constructs the operations of public education finance system in Taiwan. At the time when the act has just been passed, this paper narrates the background of legislation, discusses the characteristics of the regulations, and explores the potential problems we might encounter when this education finance system is set to operate. Suggestions are also made for future policymaking.