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期刊目錄列表 - 61卷(2016) - 【教育科學研究期刊】61(3)九月刊
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國民中學適足教育經費：臺灣偏遠與非偏遠地區學校的比較 作者:張良丞(澳洲格里菲斯大學會計、財務、經濟學系)、許添明(國家教育研究院)、吳新傑(國立東華大學教育行政與管理學系)

卷期：61卷第3期
日期：2016年9月
頁碼：43-67
DOI：10.6209/JORIES.2016.61(3).02

摘要：

臺灣學生近年來在國際大型測驗表現亮眼，但如進一步檢視學校所處地區，即可明顯看出臺灣存在巨大的城鄉差距問題：偏遠地區與大城市相比，不僅數學表現較差，且出現各校數學差距相對較大的情況。不足的教育經費可能是導致此差距的原因之一，本研究因此以成本函數法來估算偏遠與非偏遠地區學校達成預期學生學業成就所需的適足經費，並以國中基測數學基礎級、平均數、精熟級來作為適足分數，以估算不同程度所需的適足經費，結果發現，無論何種適足分數，偏遠地區所需的每生適足經費皆比非偏遠地區為高，且超過半數以上的偏遠學校未達適足經費水準。本研究亦根據研究結果，提出改進建議。

關鍵詞：成本函數法、教育財政、數學學業成就、適足經費、隨機邊界模式

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參考文獻：
  1. 王麗雲、甄曉蘭（2007）。台灣偏遠地區教育機會均等政策模式之分析與反省。教育資料集刊，36，25-39。【Wang, L.-Y., & Chen, H.-L. S. (2007). Models of equal educational opportunity policies for rural areas in Taiwan: Synthesis and reflections. Bulletin of Educational Resources and Research, 36, 25-39.】
  2. 甘邵文（2008）。基隆市國民中學教育經費適足性之研究（未出版碩士論文）。淡江大學，新北市。【Kan, S.-W. (2008). A study on the educational expenditure adequacy among junior high schools in Keelung city (Unpublished master’s thesis). Tamkang University, New Taipei City, Taiwan.】
  3. 宋曜廷、邱佳民、張恬熒、曾芬蘭（2011）。以國中基本學力測驗成績探討學習成就落差。教育政策論壇，14（1），85-117。【Sung, Y.-T., Chiou, J.-M., Chang, T.-Y., & Tseng, F.-L. (2011). Investigating learning achievement gap through students’ basic competence test scores. Educational Policy Forum, 14(1), 85-117.】
  4. 李建然、謝兆恩（2004）。台北市立國中教育經費運用及預算控制績效評估—隨機邊界成本函數之應用。當代會計，5（1），57-86。【Lee, J.-Z., & Hsieh, C.-E. (2004). Relative performance evaluation and budget control of Taipei municipal junior high school: The application of stochastic efficient frontier. Journal of Contemporary Accounting, 5(1), 57-86.】
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中文APA引文格式張良丞、許添明、吳新傑(2016)。國民中學適足教育經費：臺灣偏遠與非偏遠地區學校的比較。教育科學研究期刊，61(3)，43-67。doi:10.6209/JORIES.2016.61(3).02
APA Format
Zhang, L.-C., Sheu, T.-M., & Wu, H.-C. (2016). Estimating adequate funding to meet performance standards for junior high school students: Adequate funding comparisons between rural and non-rural schools in Taiwan. Journal of Research in Education Sciences, 61(3), 43-67. doi:10.6209/JORIES.2016.61(3).02

Journal directory listing - Volume 61 (2016) - Journal of Research in Education Sciences【61(3)】September
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Estimating Adequate Funding to Meet Performance Standards for Junior High School Students: Adequate Funding Comparisons Between Rural and Non-Rural Schools in Taiwan Author: Liang-Cheng Zhang (Department of Accounting, Finance and Economics, Griffith University), Tian-Ming Sheu (National Academy for Educational Research), Hsin-Chieh Wu (Department of Educational Administration and Management, National Dong Hwa University)

Vol.&No.：Vol. 61, No. 3
Date：September 2016
Pages：43-67
DOI：10.6209/JORIES.2016.61(3).02

Abstract：

Although the mathematical ability of Taiwanese students is ranked high according to the Programme for International Student Assessment (PISA), Taiwan faces the problem of a gap in test scores between rural students and their non-rural counterparts, with the latter group scoring higher on average. Inadequate funding is a possible reason for this discrepancy. Therefore, this paper uses the cost function approach to compare adequate funding requirements between rural and non-rural schools. The adequate funding estimates are calculated based on the different levels of mathematics scores in the Basic Competence Test (basic, average, and proficient). The results showed that rural schools require more per student funding than do non-rural schools, irrespective of the use of score levels as references. A greater portion of rural schools were shown to operate under inadequate per student funding compared with non-rural schools. This paper provides further evidence of the urgency of increased investment in rural schools.
 

Keywords：adequacy, cost function approach, math achievement, school finance, stochastic frontier analysis