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Abstract (English words, cited in the book, pp. 5-7)
According to Article 10 of the “Additional Articles of the Constitution of the Republic of China,” promulgated by the President on July 21st, 1997, “Priority shall be given to funding for education, science and culture, and in particular funding for compulsory education notwithstanding.” This is commonly interpreted as the lifting of the bottom line funding restrictions for education.
Since 1997, seven related laws have been promulgated: The Amendment Law of Budget, Provisional Statute for modifications of the functions, operations and organization of the Taiwan Provincial Government, the Law of revenue and expenditure of the Taiwan Provincial Government, the Law of revenue and expenditure of Government, the Law of local Government system, the Statute of Operational Foundations of National Higher Education Institutes, the Amendment Law of Fundamental Compulsory Education, the Education Basic Law. These laws have brought fundamental changes to the educational responsibilities, and the revenues and expenditures within the central and local governments. We need to restructure a new system of educational finance.
In this study, a comparative method is used to compare the sources of funds and resource allocation in Education among Taiwan, U.S.A. and U. K. Based on findings, form the comparative explorations, this study presents twenty-two recommendations for financing our nation’s education.
A. Total expenditure of education
1. |
Restructure our nation’s educational finance legal system to stabilize funding for education. |
2. |
The total expenditures for education should be maintained at the 7% level of the gross national product. |
3. |
Ensure adequate educational funding from the perspective of educational needs and finance system. |
4. |
Private education expenditure should be maintained at the 2 % level of the total educational budget. |
5. |
The content of educational expenditure should be clearly defined so as to reduce disputes and to demonstrate government’s educational initiatives. |
6. |
Eliminate duplicated educational expenditures and add tuition statistics. |
7. |
Improve policy educational to promote accountability and educational funding. |
B. The fund sources and resource allocation in higher education
1. |
Strengthening the operation foundation system of higher education institutions (HEIs) to increase the revenues of institutions. |
2. |
Enlarge tuition flexibility to introduce market mechanism to HEIs. |
3. |
Increase scholarships and loans for students, especially minority students and lower socio-economic status students. |
4. |
Raise the per-pupil cost in private HEIs to promote the quality of teaching and research. |
5. |
Establish corporate bodies in public HEIs to enhance university autonomy. |
6. |
Create higher education funding council to enhance the rationality and professionalism of resource allocation. |
7. |
Encourage merger and collaboration between HEIs to promote efficiency of resource use and provide a wide variety of learning opportunities for students. |
8. |
Allocate funds according to student characteristics, such as the ‘full-time equivalent’ system in the United States and the United Kingdom. |
C. The fund sources and resource allocation in elementary and secondary education
1. |
Encourage private corporate bodies to establish primary schools and junior high schools, and increase public pre-school institutions. |
2. |
The “basic financial needs’ of local government should include the expenditure of land, building, and equipment for primary schools and junior high schools. |
3. |
The grant distribution of the Ministry of Education should take into account the fiscal capacity of local governments. |
4. |
Require local governments to assume the responsibility of providing adequate resources to schools. |
5. |
The local government should establish education funding committees to enhance the rationality and professionalism of resource allocation. |
6. |
Establish school-based budgeting system to improve the efficiency of resource use and accountability. |
7. |
Allocate finds according to student characteristics, such as the “weighted pupil numbers’ system in the United States and the United Kingdom. |
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