特許學校的成立目的在於促進教育機會均等、提供教育選擇及建立績效責任 制度，是當前重要的教育政策之一。本文首先探究臺灣地區和美國特許學校政策 的起源、過程與現況，並針對發展背景、許可單位、辦理單位、學校類型、學校 規模、自主性、領導結構、經費來源、績效責任與評鑑制度等方面，比較臺灣地 區和美國特許學校政策之異同，最後，提出以下的啟示：1特許學校的立法是當 務之急，有待中央主管教育行政機關努力突破；2因地制宜發展具有臺灣教育特 色的特許學校，開創多元的辦學風格；3經費是成立特許學校面臨的首要問題， 中央主管教育行政機關應考慮補助；4賦予特許學校更大的經費和人事自主性， 以追求辦學特色的更大突破；5讓特許學校的開放性和透明性，成為監督辦學成 效的重要機制。

The purposes of charter schools are to enhance the equity of educational opportunity, provide school choice, and build the accountability system. Charter school is one of the most important educational policies. In the beginning, the research explored the originality, process, current situations of charter school policies in Taiwan and the USA. Second, the research compared the dissimilarity and sameness of charter school policies between Taiwan and the USA according to developmental context, authorizers, operators, the styles and sizes of schools, autonomy, leadership structure, funding, accountability, and evaluation. At last, the research made the following implications: 1The enactment of charter school laws should be viewed as the first priority; 2The Ministry of Education (MOE) should found charter schools on the basis of Taiwanese distinctive features; 3The MOE should subside the budget of charter schools; 4The MOE should endow charter schools with more autonomy concerning about budget and staff; 5The MOE should establish the transparent mechanism of charter schools.