民國88年7月1日起，隨著臺灣省政府組織功能精簡，我國政府體制改為二級制，所有省立高中職校將自89年2月1日起改隸中央，成為國立高中職校。面對體制的重大改變與教育改革的推展，我國教育財政制度亦亟待重新建立。 本文採文獻分析法，主要目的在分析美國學校財政的現況與所面臨的課題，以作為我國建立教育財政制度的參考。本研究首先指出美國小學體制的四項基本特徵與中小學教育經費負擔結構。其次，分析美國學區、州與聯邦政府中小學教育經費現況與課題。最後，歸納十六點結論，並提出六項建議供我國制度改革之參考。

　　　　　Since August 1st, 1999 the organization and functions of Taiwan Provincial Government were reduced. In fact, our government system has become two-level system. The 170 provincial senior high schools and vocational high schools will become national high schools. Since various educational reform measures are proceeding, several new education laws has promulgate. We need to restructure a new education finance system. In this paper, the document analysis method is used to explore the present status and issues of public school finance system in the U.S.A. In the conclusion part, this paper draws sixteen findings as a summary, and six recommendations are made for improving the school finance system of our country.