本研究的主要目的在於推估將來若執行十二年國民教育政策所需的經費。為達此目的，首先針對此一議題的政策設計進行探討，根據政策的目標，提出設計的原則與配套措施，然後根據政策設計內容推估所需的經費。本研究將此一政策執行所需的經費分成兩方面：對學生之補助經費與相關準備措施的經費，前者分成七種方案、三種標準的二十一種計算結果，後者則包括教師培訓經費、學校轉型充實設備費、以及鄉區學校學生活動經費等。最後將此二部分結合，並分析執行前後逐年分攤之經費預估。

The purpose of this study is to analyze the cost of twelve-year compulsory education program. To achieve this purpose, this study designed the principles and related regulations for this policy issue, and analyzed the cost to implement them. There are two prongs of cost, the expenditures for student subsidy and the expenditures for building high school capacity. The former has seven programs and three tuition standards, so there will be twenty-one options. The latter includes the cost of teachers’ in-service training, the enrichment of school facilities, and student activities in the rural area. This study also combined all the items and analyzed annual expenditures required for the next six years.