近年來，國內社會與經濟變遷，貧富差距日益擴大，如何透過公共財政系統的資助，使弱勢家庭的學生能夠順利完成學業，已成為學校與教育行政機關的重要工作項目與政策方向。以教育理財觀點而言，學校弱勢照顧補助措施即是提供學生教育經費，期能消弭財富不均在學生就學階段所造成的影響，達到教育財政公平的理想。

In recent years, the social and economic environments change in Taiwan, and the wealth gap is increasing substantially. How to solve this problem through the public financial system? Financial assistance to disadvantaged students to complete their education has become the important mission of schools and educational administrative authorities. In the view of educational fi nance, the students’ financial aid policy provides students educational funding in order to eliminate the influence of the inequality of wealth on studying stage, and expect to achieve the ideal of the educational financial equity.