多年來，我國教育經費運用方面的缺失，主要包括經費支用限制多、學校缺乏整 體經營理念、財務效率低落、績效責任不明等。在我國大幅進行教育改革之際， 這些問題更為凸顯，宜速謀對策。如何建構一套具公平、自主、強性、效率、效 能的學校財政制度，是我國當前教育財政改革的重點。 英國自1988年教育改革法公布後，正式確立其學校自主財政制度，至今已有 十年歷史，經各方面評估，頗為成功，其經驗值得我國參考。本文以文獻分析的 方法，探討英國學校自主財政管理制度的組織、預算的架構與內容項目、預算分 配公式的內容項目、每生經費的變化情形。最後根據研究發現歸納十五項結論， 並提出四項建議。

　　　　　In the past years, the school budget system in Taiwan, R.O.C . has been criticized for some prevailing problems, for example, too much restriction on spending, lack of integrity in school management, and low operational efficiency and low accountability. These problems are especially disturbing in view of the education reform which is high on he government's agenda. How to construct an equitable , autonomous, flexible, efficient, and effective school financial system is an important and urgent task for our country. Since the Education Reform Act in 1988, Britain has established a realized school financial management. Survey and research has shown that the new system is a success. The British model offers important implications for our educational reform efforts. The purpose of this study is to examine the organization, budget framework, funding formula factors, and the changes of per pupil expenditure of the local financial management of school in England and Wales. In the inclusion part, this paper presents sixteen findings as a summary. and four recommendations are made for improving the school financial management system of our country.