學校午餐供應兼具教育意涵、社會福利、營養調節及農業發展等多重功能與目標，故世界先進國家均重視中小學學校午餐供應。本研究旨在探討英、美兩國中小學學校午餐供應的相關文獻，了解其源起與發展，歸納整理其模式、制度與定位，以供關心我國學校午餐供應的人員及主管當局參考。 比較之後，發現英、美與臺灣的政府經費均不足以支應所有學校午餐供應的開銷，均向學生收取午餐費以支應部分開銷；但家庭經濟困難的學生，可免收或減收午餐費。且英、美與臺灣政府均訂有學校午餐的營養標準，但尚未在執行面落實。然而，英、美兩國與臺灣的午餐供應模式與定位不同。英、美兩國供餐以學校餐廳模式為主，學生用餐地點為餐廳，大多數教師於用餐時間無須負管理督導責任，部分人力或經費缺乏的偏遠地區會由教師或學校人員輪流擔任此工作，但一週不得超過一天；臺灣則以學校廚房模式為主，學生用餐地點為教室，導師於用餐時間肩負管理督導責任。英、美兩國對學校供餐的定位主要在於服務，重視用餐環境的愉悅與午餐的社交功能；我國對學校供餐的定位則主要在於教育，重視禮儀與生活教育。

The school lunch provision meets both educational and nutritional benefits. Students in elementary and junior high schools are in the golden period of physical development, so advanced countries devote highly attention to the school lunch provision. This study aimed to probe the literature about the school lunch provision in the UK and the US for comprehending the origin and the development, understanding the models, systems and goals, and discussing the related issues about the school lunch provision. Besides, through the comparison of the school lunch provision models, systems, and goals among the UK, the US, and Taiwan, the study intended to provide the reference to different viewpoints for the involved staff and the policy makers in the school lunch programs. As the result, the study found the UK, the US, and Taiwan governments couldn't afford the full expenditure of the school food programs, but they offer Free School Meals or reduced price meals to the qualified families. Besides, the three countries established the nutrition and food standards, but haven't fulfilled in practice. However, the school lunch provision models are different between Taiwan and the other two countries. Students in the UK and the US often eat in the school canteen, and the part-time lunch monitors are responsible for the order and safety in the lunchroom. In Taiwan, students usually eat in the classroom, and the homeroom teacher has to take the duty for distributing food, the order, the safety, and so on. Moreover, the school lunch provision in the UK and the US is mainly a "service", aiming to the pleasure dining environment and the social function during lunchtime; in Taiwan, the school lunch provision is mainly an "education" , aiming to the training of dining courtesy and life education.