| Abstract: | 本研究主要探討臺灣與泰國國民義務教育經費在政府總預算的支用情形，同時也分析美國、英國、日本三國教育經費籌措之運用方式，做為研究分析之理論基礎。本研究目的為：1.比較臺灣與泰國國民義務教育經費籌措管道與方式。2.比較臺灣與泰國國民義務教育經費編列與運用情形。3.比較臺灣與泰國國民義務教育經費政策執行現況。4.比較臺灣與泰國國民義務教育經費在籌措與分配上的問題與改進。
本研究採用文件分析法與比較研究法兩種方法；文件分析法係透過網絡與圖書館或其他現成資料庫的資料進行分析。比較研究法，係以貝瑞德(George Bereday)所提出的模式進行臺灣與泰國之比較，其主要分為區域研究及比較研究二部分。
根據研究蒐集資料，獲致本研究之結論如下：
1. 臺灣與泰國國民義務教育經費籌措方式相似差異不大。
2. 臺灣在初等、中等及中等以上非高等教育的公共開支總額佔GDP的比例比泰國高。
3. 臺灣國小及國中每生分攤經費比泰國高。
4. 在經費分配上，泰國經常支出比臺灣高，資本支出比臺灣低。
5. 臺灣全國負責辦理國民義務教育為地方政府，而泰國負責辦理國民義務教育為中央及地方政府兩級。
6. 臺灣訂有教育經費籌措與管理法保障各級教育經費預算，而泰國沒有法令保障各級教育經費預算。
7. 臺灣中央政府對國民教育補助制度採取「一般補助」及「特定補助」兩種方式，而泰國中央政府對國民教育補助制度以一般補助為主。
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. |
