本研究採取質性研究取向，主要係以紮根理論方法，與高雄市7所國中小學校長進行深度訪談，以探究受訪者從學校角度，對教育發展基金制度的認知與看法，以及從經驗中產生的策略作為，進而套用Atlas.ti內容分析技術以探討採用「附屬單位預算」辦理教育發展基金對學校經營管理的影響。根據前揭研究分析結果發現，高雄市教育發展基金之制度設計具有學校本位預算精神；而在其運作上，藉由對學校累積賸餘的管理，使市府可避免對有經費賸餘的學校投入更多成本，在此行政體系互動過程中，學校財務運用策略也隨之發生改變。目前學校經費運用的策略與行動，與預算型態較無關聯，而受教育局「教育經費評鑑」的引導影響較大。此外，附屬單位預算制度對於學校開源節流的鼓勵效果有限，但可能擴大學校間差距，對處於偏鄉小校的學生更為不利，因此教育經費的分配方式可能較其預算型態更為重要。

The research adopted qualitative research and grounded theory to interview seven principals in primary schools and junior high schools in Kaohsiung City. The research explored interviewees' cognitions and opinions on Local Education Development Fund and their strategies and measures based on their experiences, and inquired the influence of Local Education Development Fund (which is based on affiliated unit budget), on school managements by means of Atlas.ti techniques.According to the research' analysis, though Kaohsiung Local Education Development Fund possesses the meaning of school-based budgeting. The practice can help the municipal avoid invest excessive capital in schools which has surplus of budget with the aid of controlling the cumulation on surplus budgets. Furthermore, in the interaction of administrative departments, there are strategic changes in financial execution which are less related to the types of budgeting, but more related to School Budget Evaluation implemented by the Educational Bureau. Besides, the budgeting has little effect on encouragements to increasing income and decreasing expenditure but enlarges gaps among schools and causes disadvantages to remote small schools. To sum up, the distribution of educational budget is more important than budgeting.