本文主要在探討家庭教育支出的長期變化、城鄉教育支出的長期變化以及影響教育支出的因素研究。我們的實證結果顯示（1）影響教育支出最主要的原因為家中就讀非義務教育的學生數、家長的教育態度以及家庭可支配所得的多寡。教育態度項為本文為捕捉家長的自發性教育支出而設，在本文使用的兩個資料庫中，我們嘗試用兩種方式衡量教育態度，為本文特有之處。（2）家中男性學童的比例對教育支出並沒有顯著的影響，顯示重男輕女的傳統觀念，在現代少子化的社會中已逐漸淡化。（3）1981年之後，貧窮家庭的可支配所得小於消費，故貧窮家庭平均每個小孩之教育支出佔消費支出的比率遂低於其佔可支配所得的比率。（4）台北市和新竹市的平均可支配所得與一般縣市的差距近年來愈來愈大，使得1998年以後，台北市和新竹市教育支出占可支配所得或消費總支出的比例都小於一般縣市。 1987年之後，各大學紛紛成立下，有愈來愈多貧窮家庭的小孩可以接受到高等教育。雖然人人都有機會受高等教育是件美事，不過在政府對就學貸款有很高的門檻下，仍有許多貸不到錢的貧窮學子，仍得辛苦的依靠打工才能繳出學費，自然在受教的公平性上會比較不如富有人家的子弟。綜上所述，期望日後政府的政策能在縮小貧富所得差距以及平衡教育支出上能夠更有顯著的成效，使社會更具公平性與效率性。 This study aims to analyze the long-term changes of family educational expenditures in Taiwan and the factors affect them. The empirical findings are as follows: (1) The factors affect the family educational expenditures include the number of children that is receiving non-compulsory education, parents’ attitude toward education and disposable income of the family. Among them, the item “attitude toward education” is created to capture parents’ autonomous expenditures on education. We apply two ways to define “attitude toward education” in this study. (2) The gender of children in the family does not have significant influence on the educational expenditure. Discrimination against girl’s education has faded away in a modern society with low-fertility rate. (3) Since 1981, the disposable income has been less than the consumption expenditure in poor families. As a result, the ratio of educational expenditure to consumption expenditure every child shares in a poor family is lower than the ratio of educational expenditure to disposable income. (4) In recent years, the disposable income gap between Taipei City, Hsin-Chu City and other areas has become larger. Therefore the ratio of educational expenditure to disposable income or to total consumption expenditure in these two cities has become smaller than those in other areas since 1998.
The ban to set up colleges was lifted in 1987, more and more poor children access to higher education since then. Although it seems positive that everyone has opportunity to receive higher education, many poor students have to struggle against tuition since they never meet the threshold on government’s loan. Based on the above findings, it is suggested that the government policies make more effort on narrowing the income gap between the rich and the poor so that their children can share more equal chance to education.