本研究以行政院教改會的各項教育改革項目為主體，說明近兩年來政府的各項補 助重點與經費需求急速擴張的情形。另外，為了更進一步了解教育經費分配的情形，本研究 檢討臺灣地區近十年來（ 1988 ﹣ 1997 會計年度）國民教育資源中教育經費（不包括人力 資源）的分配情形，主要探討的資料範圍含括：國民教育基本資料、各級政府教育經費支出 概況、國民教育經費佔總教育支出比率、國民教育每一學生平均分攤教育經費與縣市辦理國 民教育補助款等。 其次，根據上述所呈現的各種數據資料的分析，本研究提出有關國民教育經費分配所應深思 的三大現存問題， 即（ 1 ）目前「特小班小校」的情形仍十分的普遍，且均享有「教育優 先區」的優厚補助， 然因學校缺乏專業經營理念致常有資源閒置與浪費的情形，（ 2 ）教 育財務制度採用公務預算編列與執行制度導致國民教育補助款的配置僵化與補助項目失當及 學校的「人治」管理， （ 3 ）國民教育補助款分配公式經常引起許多的爭議，如何制定一 套合理的公式成為當務之急。 最後， 本研究針對上述各項問題提出七項具體的建議，包括：（ 1 ）宜重新研擬一套合理 的國民教育補助款分配公式， （ 2 ）在「水平公平」的基礎外應再深入評估「基準計畫」 （ foundation program ）的可行性，（ 3 ）依地方自治的精神， 賦予學校適量的經費自 主權，（ 4 ）應以補助款的方式影響地方政府，引發其對教育資源的更多投入，（ 5 ）應 多開發民間教育資源，建立自由市場的機制，並嚴格的執行教育經費評鑑制度，以避免「通 通有獎」的情形，（ 6 ）依組織扁平化原則， 建立「專業撥款審議與執行委員會」，以直 接撥補的方式迅速反應學校的需求與（ 7 ）倡導校際資源共享， 建立資源流通的相關規定 與辦法。

　　　　　This paper delineates some main trends of the allocation of educational resources at the compulsory education level from fiscal year 1988 to 1997. The education statistics analyzed in this paper are as follows: the demographic data of compulsory education system, the percentages of educational expenditure by various levels of governments, the percentages of educational expenditure by various levels of education, the educational expenditure per student by various levels of education, the allocation of educational subsidy of compulsory education for county governments. Through reviewing the above statistics, this paper then explored some existing problems concerning the distribution of educational resources. Three major problems addressed are: (1) though schools either identified as disadvantaged ones or with extremely small student population are recently given more categorical grants then before, they are in fact short of financial specialists to manage these grants, (2) the rigid financial and budget system has led to a considerable waste of educational resources and (3) the drawbacks of the existing financial formula of subsidy has led to some inequity concerning educational resource distribution. Finally, some suggestions are given in this paper to solve the above problems, including developing a more reasonable financial formula of subsidy, considering a personalized "foundation program" for students with different needs, empowering school financial management through decentralization and autonomous, evaluating the implementation of categorical grants annually, developing a professional committee responsible for reviewing and allocating of educational subsidy, and putting forward the concept of inter-school educational resource sharing system.