有鑑於國立大學自1999年全面實施校務基金的成效，教育部於96年度選擇7所國立高中職校試辦校務基金，若成效良好，將逐年推廣至各國立高中職校實施。基此，本文對（一）實施校務基金的背景；（二）實施校務基金的目的；（三）校務基金的內涵；（四）校務基金預算與公務預算的比較；（五）實施校務基金未來的展望；及（六）實施校務基金有待改善的問題作一探討，供有關單位參考。

The purposes of this study were to investigate the establishment of pilot programs in the campus development fund of seven public senior and vocational high schools. The research aimed to understand the intention of the campus development fund, and to provide references for educational administration institutions when setting up the campus development fund in Taiwan.