The study aims at discussing the difference of the allocation and utilization of the expenditure of compulsory education between Thailand and Taiwan, while by analyzing the collection and allocation of educational expenditure in America, England, and Japan, establishing the theoretical basis of the thesis. The study breaks the topic into few kinds of comparisons on the collection, the allocation, and utilization of the expenditure of compulsory education between Thailand and Taiwan, moreover, outlining the current situation, and then proposing suggestions to the existing problems on the issue of the two countries.
Two methods, document analysis and comparative approach, are adopted in the study. The material from World Wide Web, library, and data base was firstly analyzed by the approach of document analysis, then, a model of the comparative method, proposed by George Bereday, was used to conduct the regional comparison between Taiwan and Thailand.
The results of the study are as follows:
1. The collection of compulsory education expenditure in Taiwan and Thailand is as near as makes no difference.
2. The educational spending, including elementary and higher education, in Taiwan has a larger share of GDP than Thailand does.
3. Students of elementary school and junior high school in Taiwan share a larger amount of budget than students in Thailand.
4. Comparing to Taiwan, Thailand has a lower capital expenditures and higher current expenditure.
5. The competent agency of compulsory education In Taiwan is local government, while the responsibility of compulsory education In Thailand is shared by central and local government.
6. The collection of educational expenditure in Taiwan is ensured by the law concerning all levels of educational needs, while the funding guarantee system alike is lacking in Thailand.
7. Taiwan central government offers two types of educational subsidy, general subsidy and special subsidy, while Thailand central government simply offers general subsidy.