台北市地方教育發展基金之研究

Abstract

民國89年12月立法院通過「教育經費編列與管理法」，該法第十三條規定，直轄市、縣（市）政府之各項教育經費收入及支出，應設立地方教育發展基金。台北市政府即依據此一規定，設置「台北市地方教育發展基金」，將原為普通基金之教育公務預算，改為編列附屬單位預算的特別收入基金。 本研究除了探討上述台北市地方教育發展基金的設置背景與原因之外，並採用文獻分析和深度訪談法，分析台北市地方教育發展基金設置以來的運用概況，及其可能產生的問題及影響，進而提出對本基金運作改革之政策建議。 本文之主要研究發現如下： 1.地方教育經費以特別收入基金方式運作，由於缺乏特定財源，需仰賴市府編列預算挹注，並不符合特別收入基金之理論，尚待進一步研議其必要性。 2.本基金之成立，對於教育經費使用彈性及行政效率之提升，確有助益；並可有效避免公務預算屆臨年度終了前消化預算之弊。 3.教育經費採行基金之後，其經費編列及執行方式，與過去公務預算並無差異，以基金運作使教育經費得以更靈活彈性運用，是成立本基金非常重要原因之一，實應思考將教育經費回歸以公務預算方式運作，並鬆綁公務預算執行之相關法規，始符合實際狀況及學理依據。 4.台北市政府對於教育經費之編列與執行，均已依照教育經費編列與管理法之規定辦理，並符合該法訂立有關教育經費保障合理化、編列制度化、分配公開化與運用透明化之四大立法目標規定宗旨，但四大目標之達成與地方教育發展基金之成立無關，其以公務預算預算運作亦能達成。 本研究提出政策建議如次： 1.地方教育經費成立特別收入基金運作，尚待研議其必要性。 2.地方教育經費以特別收入方式設置，應設計自給自足財源。 3.基金自籌財源之法令限制，應修法放寬。 4.法規與現實脫節，亟待修法改善。 5.代收代辦經費應納入基金運作範圍。 6.評鑑結果應適度納入教育評估機制。 7.教育審議委員會審議功能應研議改善。 8.教育經費預算編列應配合各校中長程發展計畫之需要。

According to the 13th article of the “The Laws of Educational Expenditure Arrangement and Management ” which was legislated by the Congress in December 2000, of all the municipal, county (city) governments should set up local ‘Education Development Fund（EDF）’ for educational fund revenues and expenditures. Taipei Municipal Government has set up Taipei Municipal Education Development Fund（TMEDF）based on the regulations, and transformed the official budget type from the ordinary funds unit into the special revenue funds of the auxiliary units . The study will discuss the background of TMEDF’s setting up and causes, analyze the application, problems and influences of it since it has been founded through the reference related to literature, archives and documents analysis as well as in-depth interviews of the people in charge of TMEDF management through the actual planning and implementation of education budget in Taipei Municipal Government; hopes to discover some of the problems and its implications of the TMEDF. Finally, hopes to bring out some suggestions for the policy reforms to the fund. The main observations of this study are as following: 1.The operations of the local educational expenditures do not conform to the theory of special revenue funds because the funds lack for particular source of money and have to rely on the additional supplement budget from Taipei Municipal Government to work on. The ways they operate need to be discussed in depth. 2.The foundation of the TMEDF indeed improves the flexibility of using budget and the administrative efficiency. Moreover, it can avoid the disadvantage that the quota of the ordinary fund budget was consumed rightly before the end of the fiscal year. 3.The arrangements and practices of the TMEDF are identical with the ordinary fund. The operations of the funds make the uses of the educational budget more flexible; that’s the vital reason why the TMEDF was set up. It should be considered that return the educational budget to the ordinary fund and release the related laws and regulations in carrying out the ordinary fund budget, so that it can match the real circumstances and theories. 4.Taipei Municipal Government has carried out the arrangements and practices of the educational expenditures in accordance with “The Laws of Educational Expenditure Arrangement and Management” And it has achieved the four goals of the legislation: Rationalize the indemnification of educational expenditures, institutionalize the arrangements of the educational expenditures , open the allocation of the educational expenditures and make the uses of the educational expenditures transparent. However, the achievement of the four goals has nothing to do with the foundation of the EDF , and it could be obtained if it was run under the ordinary fund budget too. The policy suggestions of this study which regard to TMEDF policy-making and its implementation are:

1.The necessity of founding the TMEDF in the operations of special revenue funds needs further discussion 2.The local education expenditure which was set up in special revenue funds model should design special revenue for the funds, and encourage to create sufficient revenues. 3.Grant more flexibility and release the legal restrictions to the funds for raising money by themselves. 4.The regulations of restriction should be made amendment to meet the requirement of reality. 5.The funds should include the substitute transactions. 6.The result of annual evaluation to school should be included in the mechanism of educational evaluation. 7.The function of Education Committee in the department of education of Taipei Municipal Government should be promoted. 8.Education budgeting should meet the needs of schools’ mid-long term projects.