英國為民主政治的先驅，其地方自治的發展歷史悠久，保有優良的傳統。而英國又是單一制不成文憲法的內閣制國家，內閣政府擁有絕對的權力。在此截然不同的政治氣氛下，英國給人的感覺是保守，但又能力求協調各方衝突，謀求改進之道。因此，英國人在建立一種新制度的同時，也不輕易毀棄舊有的制度。透過對英國教育財政制度之研究，一方面可了解英國教育財政之發展，一方面可借他山之石改進我國的教育財政制度。本研究探討的內容包括：一、教育財政制度之沿革；二、各級政府的教育經費負擔方式；三、各級政府的教育經費分配方貳；四、結論。 本研究之結論摘述如下: 一、在教育支出結構方面，英國的中央政府負擔17％，地方負擔83%。 二、各級政府教育支出占歲出比例方面，英國教育與科學部的支出占中央歲出的5%，地方教育局的教育支出為地方歲出32%。地方政府需仰賴中央50%之經費補助。 三、各級政府在各級教育支出方面，中央負擔大學支出，地方負擔中小學經費。英國地方政府尚且負擔21%的大學支出；大學學生與中小學生單位成本逐漸縮小。

　　　　　The study was designed to provide a clear analysis of the complexities of the educational financial system of the U. K. The author carefully described the historical evolution of financial system, from a particuar kind of social education to the effective financial management. The study also covered the rates of educational expenditure on primary, secondary and tertiary sectors of education. Through the literature analyses and a comparsion with Taiwan, the author did hope to increase the understanding of educational financial system. The following findings had been concluded after the study: 1. Educational expenditure: In the U.K., central government's educational expenditure plans provided for the sum of 17% of total expenditure; 83% of local expenditure in the U. K. The funding of education in the U. K. was shared between central and local. 2. In general, the universities were funded by central government, and the primary and secondary schools were funded by local authority. LEAs were responsible for the university student grants. 3. DES'total expenditure on ed.ucation was 5% of the sum of the central government total expenditure. LEAs total educational expenditure was 32% of the local expenditure. 4. About half of local authority expenditure were financed by government grants.