教育經費的充裕與否向來是社會各界關心的焦點，我國自從2000 年公布 《教育經費編列與管理法》以來，教育財政跨進一個新的時代，該法明確規定 教育經費的來源與分配方式，使的教育經費獲得更多的保障。本文主要目標是 在回顧過去10 年來教育經費的概況，瞭解各級教育經費的比重，以及單位學生 經費的高低變化，同時透過與經濟合作暨發展組織國家比較的方式，對照我國 教育經費支出的情況，以作為未來政策之參考。本文最後獲致以下結論：（一） 教育經費編列方式宜以「適足性」概念為基礎，彌補目前以「經濟表現」的預 算編列方式；（二）政府宜增加對教育的投資，目前雖符合《教育經費編列與 管理法》之規定，但投資比例仍處於低檔；（三）政府額外增加的經費，應該 優先補助高中職教育，強化師資、設備與環境，其次則是幼稚教育階段；（四） 高等教育經費有增加，但單位學生經費則降到歷史低點，宜增加教育資源或讓 大學分類，讓經費適度集中，以利不同的任務發展。

The adequacy of the educational expenditure has been the focus of educators, policy-makers and payers. After the implementation of The Compilation andManagement of Education Expenditure Act, the education finance has entered into a new era characterized by the formal requirements of budgets and fair distribution. This paper aims to review the educational expenditure in Taiwan in the past ten years. We will compare Taiwan's expenditure to the OECD countries' one. Four conclusions are reached: (a)the mechanism determining the amount of educational expenditure has to be shifted from the economic- performance-based to the 'adequacy'-based model; (b)greater effort from the government to invest more in education; (c)the priority for additional investment should be given to secondary education which has been underfinanced for a period of time; (d)the need to invest in early childhood and higher education.