一般學者自行計算高中、高職學生的單位成本時，所得的數據往往與教育部直接 公布的經費有甚大落差，究其原因即是因為後期中等學校複合學制之故。有鑑於此，本文試 圖發一個單位成本計算方式，並利用描述統計與多元迴歸統計技術，進一步驗證此一計算模 式的可行性及穩定程度。 研究結果顯示，本文推衍之計算模式所得的各種估計值，與教育部所公布的資料較為接 近，計算所得的學生單位成本比較能夠單獨的解釋總經費支出及經常門支出的變異程度，且 穩定程度也比其他兩種計算方式要來得高。最後，本研究顯示僅用經常門支出作為計算學生 單位成本的基礎，確實要比利用合計資本門支出的總經費來計算學生單位成本要比較合理些 。

　　　　　On account of the complicated upper secondary educational system in Taiwan, estmating the required educational expenditures on high school and vocational school students is difficult, at best, In view of this, an alternative model was developed in this study to calculate the "true" unit cost per student in the two tracks. Moreover, both descriptive and regression statistical methods were employed to test the feasibility and stability of this new approach. Ample evidence demonstrates that the figures derived from this study are close to those reported by the government. Also, the student unit cost estimated in this study was proven to be a better and more stable variable in explaining the variations in total educational expenditures than two other computing approaches. It is concluded that "current expenditure" should be a more reasonable indicator than "capital expenditure" in terms of estimating the unit cost of a high school student in Taiwan.