一、釐清私立大學校院與政府之間的關係。 二、瞭解我國私立大學經費補助政策執行之現況。 三、探討不同領域的專家學者，對我國私立大學校院補助政策看法。 四、歸納研究結果並提出結論與建議，以供相關單位作為參考。 最後，綜合文件分析與訪談調查所得之資料，獲得主要發現與結論如下： 一、釐清政府與私立大學關係，有助於學校自主。 二、公私立大學教育資源的差距仍大。 三、合宜的政府補助政策和穩固的金額補助，有利私校運作。 四、「教育經費分配審議委員會」應要有效發揮其合理經費分配的功能。 五、補助經費之使用規定應放寬且具有彈性。 六、私立大學與私立技專校院的補助金額差距明顯差距頗大。 七、合宜的經費分配指標有助於增加私校經費分配之公平性。 八、為解決私立大學校院普遍財源不足之問題，私立大學校院應健全內部會計系統並擴展財源以避免過度依賴學費收入。 The purpose of the study is mainly, by adopting the methods of document analysis, and intensive interview, to explore the effect of the Government’s funding policy on private universities and colleges in Taiwan. The main proposes of study include: 1. To analyze the relation between private government and universities/colleges. 2. To understand the situation of Taiwan government’s funding policy to private universities and colleges. 3. To analyze the opinions of expert and academics in different fields on the policy of Taiwan government’s funding to private universities and colleges. 4. To generalize the main findings and provide suggestion to related organization for reference. From the data of document analysis and interview investigations, the main findings and conclusions of this study are as follows: 1. To formulate the relations between government and private/colleges universities so as to increase private universities autonomy. 2. The difference in education resources between public and private universities is large. 3. Stable educational funding and proper policy assist private universities operation. 4.「The educational expenditure allocation council」should effectively develop the function of educational expenditure allocation. 5. Universities should have right to use educational funding more flexibly and autonomously. 6. The difference in educational funding between private universities and private universities of technology is also large. 7. Proper educational expenditure index assists to increase the fairness of educational expenditure allocation for private universities. 8. In order to solve the problems of insufficient educational funding, universities should not only develop the function of internal accounting system,but also expand the sources of educational funding to reduce the dependence on tuition.