民國九十年度起，行政院將中央對地方政府的補助政策做了大幅度的改變，包括將中央各部會原編列對地方之經常性支出補助與計畫型補助逐漸調整為一般補助，同時，所有的補助款都直接透列預算撥付地方，由縣市政府自主運用。計畫型的補助僅限訂具有整體性、示範性、跨越縣市及配合中央重大政策等計畫為限，並加強計畫之考核工作。這一套新的補助制度，通稱為「地方補助款制度化政策」。本研究採用焦點團體晤談法，對臺灣地區東部與南部地區七個縣市的國中小校長代表進行座談，以發現地方補助款制度化政策實施以來，對國民中小學教育經費的影響，並探討經費變化之後學校的因應之道。

　　　　　Since 2001, the central government has implemented a new policy called "the systematization of local grants policy". The features of this policy include: consolidating categorical aids of all purposes into a general grant, giving full discretion to local government in distribution general funds, and documenting local grants into local governments' annual budget. Categorical aids are approved only for those systemic, model setting, intra-county, and nationally interest projects. After this policy has been implemented for two years, this study examined its impact on school finance. In order to portrait the vivid pictures of school finance in the real situation, this study adopted the focus group interview method with k-9 school principals from seven counties. The panel interviews were centered on the related issues of the new local grants policy, and its impact on school finance. Conclusions were generated from the interviewing records, and suggestions for future policy-making were also made.