教育資料的獲得與分析，是對於教育現況最直接的瞭解，也是制定教育政策的重要依據，這對於教育財政更是如此。但長久以來，卻面臨嚴重的教育財政資料獲取困難，包含資料散落、資料相互矛盾、資料不足、缺乏學生學業成就與教育財政關連資料等四大問題。為解決上述的情況，研究者先行整理國內教育財政資料的情形，分成全國、各縣市、國民教育、高中職教育、高等教育、以及國際比較，該資料整理僅能消極地提供使用者瞭解現有的資料為何、要去哪裡尋找資料，未來仍須更進一步積極地去解決教育財政資料缺失的種種現況，因此本論文建議應先勘誤、檢證、更新現有之教育資料；最後，委託學術機構建置全國教育財政資料庫為參考，以俾利於教育研究與實務，並和世界接軌。

Acquiring and analyzing data of education is a direct way to understand the present situation of education and also an important basis to make educational policy on; this is especially true for educational finance. However, for a long period of time, we are facing four serious difficulties in accessing educational data, including the lack of data, data scattered, mutually contradictory data, and lack of records of students' academic achievements as well as data of related educational finance.In order to solve these problems, the researchers reorganize domestic educational finance data and analyze them from six perspectives: the whole country, counties and cities, compulsory education, secondary and vocational education, higher education, and the international comparison. This kind of reorganization only, in a passive way, helps users to understand how and where they can seek existing education data. That is the reason why we suggest, in a positive way, that a specific institution be in charge of collecting complete education data, confirming the content, and, finally, establishing an educational finance database of our country so as to be conducive to educational theory and practice and going global.