善治作為一種新型態的治理模式，主張政府在執行公共事務時，必須遵循符合法治、具有效能、促進參與、重視課責、迅速回應，以及強調公平等基本原則，以達公共利益最大化的目標。原住民族教育經費之籌措與運用屬於公共事務重要的一環，原本就是善治理論關注的焦點，在此同時，又因其特有的政治性、複雜性與專業性而成為政府治理的難題。是以，若能遵循善治原則，持續調整改善運作方式，不僅可增強原住民族對於教育政策的認同感，也能為原住民族人才培育與文化傳承提供更多助力。基於此，本文以善治觀點為分析架構，並以臺灣原住民族教育經費籌措與運用為主題，透過國內外文獻探討、文件分析、訪談與座談等方法，根據文中所歸納的善治六大原則逐一檢視國內運作情形，藉此釐清我國原住民族教育經費政策推動過程中亟待改善之處，最後提出以善治為目標的可行路徑供各界參考。

Good governance, as a new form of governance model, advocates that the government must comply with various basic principles when executing public affairs. To maximize the good of the public, the government should comply with the law, be effective, promote participation, emphasize accountability, ask for prompt responses and equity, along with others. The fundraising and utilization of indigenous educational expenditure are vital parts of public affairs, which are areas of concern in the theory of good governance. Meanwhile, the unique political, complicated, and professional features of indigenous educational expenditure constitute the dilemma of governance. Therefore, if the fundraising and utilization of indigenous educational expenditure could continue to be made in compliance with the principles of good governance, it not only can enhance indigenous people’s understanding of educational policies, but it also can boost the cultivation of indigenous talents and cultural heritage. Thus, this paper adopted the perspective of good governance as the analytical framework and used the fundraising and utilization of indigenous educational expenditure in Taiwan as the theme to examine the reality of indigenous educational expenditure in Taiwan through literature reviews, document analysis, in-depth interviews, focus group interviews to further correspond to the six principles of good governance and clarify the urgent parts for improvement. A feasible pathway was finally proposed that might lead to the goal of good governance in fundraising and utilization of indigenous educational expenditure in Taiwan.