在自由競爭的市場經濟之下，注重成本效益分析的觀念，國立空中大學因施行校 務基金制，本文試就民國八十五年度上學期新開課程做成本效益分析。 模型內涵：收入估計減去支出成本範圍，得盈絀狀況。而後，做效益分析，從量化數字匯總 ，得知每一新開課程需要有多少選課人數才能收支平衡，做出各種不同現象的分析。 最後結語，為校務基金運作落實，除做個案成本效益分析之外，務必徹底做一次全校性收支 精算，才能真正有利施政之掌控。

　　　　　Under the System of Fully Competitive Economy, It Emphasize the Concep t of Cost Benefit, Since the Financial Foundation System Had Put Practice in the NOU, This Essay Therefore Try to Make an Analysis on the Curriculum Cost Benefit on the First Semester of 1996. According to the Model in This Essay, the Surpus or the Deficit is Equal to the Amount of Revenue Deduts those of Expenditure, Trying to Get How to Keep Balance between the Curriculum Cost and Student Number in the Courses of Calculation. This Essay not Only Try to Make an Analysis on the Case Study of Cost Benefit, But Try to Calculate the Accuracy on the Revenue and Expenditure, in order to Well Control the Financial Policy in NOU.