本研究檢討我國決定教育經費的方式，參酌國外決定教育經費充足的方法，找出 適合我國決定教育經費充足的方法，以作為編列教育預算的基礎。本研究發現專家判斷法能 清楚的讓人明瞭決定教育經費的理由，且適合於沒有標準化成就測驗的地方，因此決定以專 家判斷法為藍本，並以得懷術問卷調查國內學者專家的意見，修正成適合於我國決定教育經 費充足的方法，其步驟有：一、組成顧問團與選取兩組教育專家；二、顧問團提出教育方針 供專家設計小學範本的參考；三、顧問團根據兩組專家提供的資源要素與數量，計算出每生 的單位成本；四、依據學生與地區特性差異調整成本；五、調整規模不經濟；六、調整物價 指數；七、經由上述的步驟，最後可能得出公式＝每生單位成本×學生數（一般學生數十特 殊需求學生數×權重）十地區差異調整十規模不經濟調整十物價指數調整。

　　　　　This study reviews the existing approaches toward budgeting educational expenses in Taiwan and tries to identify an appropriate resolution for determining educational funds. Since the Professional Judgment Approach is best in terms of roviding rationale for determining educational expenses and is particularly more suitable for areas which do not implement standardized achievement tests, it is modified here and then used as a major approach to determine financial adequacy. The following are the steps adopted in this research: First, a group of consultants and two groups of educational experts are recruited. Second, the consultants establish an educational budgetary principle so that the experts can design strategies to allocate resources for elementary schools. Third, based on the information provided by the experts, the consultants calculate an individual students's unit cost. Fourth, the cost is adjusted so as to stay in line with student characteristics and variations within different areas. Fifth, the situation of diseconomies of scale is corrected. Sixth, the cost is adjusted on the basis of the price index. Next, a formula is derived-the unit cost of each student multiplied by the number of students, thus taking into account the average needs of general students plus the extra needs of handicapped students; finally, the adjustment for variations within areas, the correction for the diseconomies of scale, and the adjustment of the price index are added in.