民國八十九底，立法院通過《教育經費編列與管理法》，其中第十條規定教育行政機關必須進行「教育經費基本需求」之計算。本文探討國民教育經費基本需求的計算方法論，包括了九十一年度的統計推論模式，以及九十二年度的公式計算方法，逐一檢討其結果，並提出對政策之建議。

The Compilation and Management of Education Expenditure Act has been validated since December 1991. According to this act, the government has to calculate the “basic needs” of all schools in the 25 local governments as the criteria for general subsidization. This paper summarizes, compares the methodology of calculation for the year of 2002 and 2003, and finds out that the 2003 approach is more preferable than its forerunner. Suggestions for future policy-making are also made.