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。

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.