為了在全球學術環境中占有一席之地，提升大學競爭力是首要任務，但大學經費的運用卻是創造競爭優勢的必要條件。政府為了提升國立大學經費運用的自主性，於1999年全面實施校務基金制度，但該制度在歷經十餘年的運作之後，眾所期待的經費彈性與財務自主仍受到許多的討論與挑戰。基於此，本研究乃從相關的12種經費法規進行文件分析，從中瞭解目前國立大學在經費運用時會面對哪些經費規定，並實際訪談政府單位、大學校長與大學學者三方面對於國立大學在運用經費的經驗與看法。本研究的主要發現有三：一、雖然政府強調大學財務自主，但從經費法規面來觀察，政府仍無法完全信任大學的經費行為，故實際上存在許多舊有公務預算的防弊性監督；二、目前的經費規範著重於經費運用的監督，而經費使用績效的規範相對較少；三、目前的經費規範偏重內部與外部監督，缺乏興利精神的獎勵與誘因。本研究認為，政府對校務基金經費規範應同時採取監督與誘因機制，同時 國立大學也應揭露經費運用之相關資訊，讓社會大眾瞭解大學重視經費運用的自律與責任，如此，政府與國立大學才能在互信的基礎下，共同提升大學經費的運用彈性，以支持大學競爭力的提升。

How to improve competitiveness is a vital issue for each university in the global academic competition, but funding is crucial to the competitive advantage and the future of universities. After the implementation of the national university funds in 1999, the last decade has seen many debates and challenges about funding elasticity and financial autonomy of national universities. In order to understand the funding regulations of national university, this paper fully analyzes the twelve funding regulations by documentary analysis. In addition, this paper interviews the government department, presidents of universities and university scholars to understand their experience and opinions about the use of funds. The three main results are as follows: 1. Government cannot entirely trust the university's funding behavior, and therefore exhibits many corruption-proof monitor mechanisms in the funding regulations; 2. Funding regulations emphasize the procedure monitor rather than university's performance; 3. Funding regulations emphasize monitor mechanism instead of incentive mechanism; The main argument of this study is that government should adopt monitor mechanisms and incentive mechanisms simultaneously, and furthermore universities should emphasize financial information disclosure, and accordingly improve the competitiveness of universities based on mutual trust between government and national universities.