本研究旨在探討九年國教來，臺灣省國民教育經常支出現況及其與縣市財政能力 的關聯情形，以了解國民教育經常支出水平公平與財政中性狀況的變動趨勢。 為達研究目的，本研究蒐集相關年度之教育統計年報及財政統計年報為基本資料，依研究設 計進行分析探討。在水平公平方面，本研究採用四分位距、麥克倫指數、泰爾量數，及吉尼 係數為指標；在財政中性方面，則採用相關係數、斜率、及調整關係量數為指標。 研究發現選取的六個年度中，臺灣省國民教育經常支出愈來愈背離水平公平原則；而且近年 來，臺灣省「平均每生縣市總歲入」與「平均每生國民教育經常支出」之關聯程度增加，不 符合財政中性原則。根據研究之主要發現及結論，本研究就政府有關當局等方面提出建議。

　　　　　The purpose of this research was to investigate what have the trends in horizontal equity been for current expenditures in compulsory education and to determine if relationship existed in Taiwan Province between the fiscal capacity of Hsiens & Municipalities and per-pupil current expenditures available during the past twenty-six years. Annual Report of Financial Statistics of Taiwan Province and Yearbook of Educational Statistics of Taiwan Province were used as raw data to analyze the distribution of current expenditures in compulsory education. This study focus on horizontal equity for students and equal opportunity, using fiscal neutrality of expenditures as a measure. Horizontal equity was measured by the interquatile range, the McLoone index, Theil's measure, and the Gini coefficient. The relationship between Hsiens & Municipalities was examined through fiscal neutrality analysis, correlation coefficient, slope, and adjusted relationship measure were used to accomolish this analysis. Findings indicate that the horizontal equity has worsened over the years studied. Yet the relationship between the fiscal capacity of Hsens & Municipalities and per-pupil current expenditures has increased, indicating movement away from the principle of fiscal neutrality.