我國國立大學校院自民國八十五年起試辦校務基金政策，並且於民國 八十八年初立法通過「國立大學校院校務基金設置條例」，隨後公佈實施。此一 政策將使國立大學與政府主管部門教育部之間的財務關係走入另一個新的階 段，由原來的「教育部全額負擔」轉變為「教育部部分補助」，其影響相當大。 本研究即是在立法通過全面實施校務基金之時，針對此一制度的規劃與初步實施 成效進行檢討，期能發現其中有待改進之處，做為未來修正政策時之參考。

　　　　　Taiwan's public universities started to implement a pilot study for the university fund policy in 1996, with 5 universities participated in the first year, 13 universities participated in the second year, and all the 26 public universities participated in the third year. And the public university fund policy has been officially executed since early 1999. This policy has shifted the fiscal relationship between public universities and the Ministry of Education from "totally government funded" to "government partially subsidized". This study analyzes the background of policymaking, the features of this policy, and all the related accounting data in those universities from 1996 to 1999. Based on the above analyses, this study explores the effects of the university fund policy and makes suggestions for future policy refinement.