針對中彰投三縣市國民教育階段，103 年度教育經費分配與使用進行「跨 縣市」評析比較，尚待克服問題：1.財政困窘且縣市差異大；2.縣市教育經費 「投入不足」與「分配不當」。彰投兩縣雖獲得較多公共財政來資助中小學教 育，但學生所受教育質量很大因素受家庭資源多寡所決定，臺中市都會區由於 家長社經地位較高，私人教育投資遠高於彰投。建議：1.縣市教學環境差異大， 教育經費編列方式宜以「適足性」概念為基礎，並建立「績效」責任；2.應積 極開拓自有財源，並要求修改《財政收支劃分法》以增加中央補助；3.要求將 「教職員退休撫卹支出」另計於教育經費法定保障下限之外；4.營養午餐補助 要適度並有排富條款；5.教育經費分配要兼顧水平公平、垂直公平、機會公平、 財政中性；6.小型學校整併有助於紓解地方教育財政壓力但執行不易。

This study aims to analyze the development of the compulsory national education system of Taichung, Changhua and Nantou areas and examine the allocation of education budgets of the counties and cities in these areas in the fiscal year 2014. It identified two issues that remain unresolved. First, they have financial difficulties with significant differences among them. Second, their education programs were poorly funded and the distribution of their education funding was conducted improperly. Although Changhua and Nantou counties received more public finance to support their elementary and high school education, the quality of education that students received largely depended on the resources of the students’ families. In urban districts of Taichung City where parents enjoy relatively high socioeconomic status, private spending on education far exceeds that of the Changhua and Nantou counties. This study offers the following suggestions. First of all, due to the vast disparity in teaching and learning environment among counties and cities, the allocation of education funding should obey the concept of Capital Adequacy Ratio and schools should take the responsibility to improve their own performance. Secondly, governments of the Taichung-Changhua-Nantou area should actively explore new sources of revenue and try to acquire more subsidies from the Central Government by seeking to modify the Act Governing the Allocation of Government Revenues and Expenditures. Thirdly, governments of the Taichung-Changhua-Nantou area should request that the faculty pension fund be separated from the minimum education spending required in law. Fourthly, subsidy for students’ lunches should be provided appropriately and students from rich backgrounds should be excluded. Then, the distribution of education funding must actualize the principles of horizontal fairness, vertical fairness, equal opportunity, and fiscal neutrality. Finally, the consolidation of small schools helps alleviate local governments’ burdens in education financially-nonetheless, it is by no means an easy task.