我國於2014年開始實施十二年國民基本教育，同時以「免學費政策」做為達成教育機會均等目標的具體作法。本研究為探討十二年國教改革帶來的財政公平效果，乃蒐集135所私立高級中等學校2012至2015學年度決算資料，計算各校每生與每班單位教育成本，並以水平公平量數衡量四年間不均度趨勢。獲致結論如下：一、每生與每班平均單位成本在近四年間逐年遞增，但每班成本中位數在2014年以後即開始降低。二、辦學總成本的不均度最大，教學成本不均度逐年遞增。三、附設國中部學校四種成本都比無附設組高，主要差異在於教學成本。四、附設國中部學校成本的不均度高於無附設組，無附設組成本在中位數以下學校相對不利程度較高。五、十二年國教改革帶來大量政府補助，使私立學校在提升教育成本的同時亦能降低校際不均度；但2015年以後受到少子女化人口趨勢等外在因素影響，不均度又提高，改革帶來的財政公平效果仍然有限。

Taiwan commenced the Twelve-Year Basic Education Reform in 2014, and extended compulsory education from nine to twelve years. This epoch-marking reform brings NTD 33 billion statutory funding each year, more than half of which goes to student tuition subsidy. In order to explore the equalizing effect of the reform on private high school finance, this study adopts horizontal equity measures to calculate the trend of fiscal equity on 135 private high school costs in 2012 to 2015 school year (SY). The major findings are as follows: 1. The average per-student and per-class costs increased in 2012 to 2015 SY, but the medians of per-student and per-class costs declined in 2015 SY. 2. Total costs were the most inequitable among the four levels of costs. Teaching costs were getting inequitable in four years. 3. The means and medians of per-student and perclass costs in the six-year school group were higher than those in the three-year school group. Teaching costs made the differences between the two groups. 4. The school costs of six-year schools were more inequitable than those of three-year schools. The threeyear schools whose per-class cost was under median were the most deprived. 5. The Twelve-Year Basic Education Reform did raise school costs and enhance fiscal equity, but the equalizing effects started to weaken in 2015 SY, when school enrollments started to fall.