台湾教育财政改革现状

Current Situation of Taiwan Education Financial Reform

台湾教育财政的改革,源于《教育经费编列与管理法》的制定和实施。伴随该法案的运行,台湾的国民教育、高中职教育和高等教育分别做出相应改革,并分别在各阶段教育经费的预算、分配、使用等方面取得了成效。本文试图通过台湾各阶段教育财政改革的介绍,借鉴其成功有益的经验,加快推进我国教育财政制度改革。

Taiwan education financial reform derived from the formulation and implementation of Lawof providing and managing the educational funds.Corresponding reforms were also carried out in compulsory education,high school education and higher education sep-arately,and progress has been made in the budgeting,organization and distribution of educational funds at each step.This paper introduces each phase of Taiwan education financial reform,intends to learn from its successful experiences and promote our education finance sys-tem.