A study on fairness of educational resource distribution of national senior high schools in Taiwan province

• Main Authors: LIN CHIH--MING, 林枝明
• Other Authors: 曹 常 仁
• Format: Others
• Language: zh-TW
• Published: 2002
• Online Access: http://ndltd.ncl.edu.tw/handle/00388559297640493233

碩士 === 臺東師範學院 === 教育研究所 === 90 === A study on the fairness of educational resource distribution of national senior high schools in Taiwan province Abstract The objective of the study lies in examining the state of educational resource distribution among national senior high schools across the province of Taiwan for fiscal year 1999 and 2001. In light of an organizational downsizing to the Taiwan Provincial Government in 1998, the analysis aims to profile changes to the fiscal educational resources, before and after the provincial government downsizing. And to account for how the state-run senior high school throughout Taiwan were once classified under the provincial school system prior to fiscal 1999, and under the jurisdiction of the Taiwan Provincial Government’s Bureau of Education, the study also aims to provide a concise analysis and comparison validating the auditing data concluded form the two pertinent fiscal years with which to address some of the deficiencies and improvements in allocating various educational resources, and as references to future educational resource allocation. To attain designed objective, the study on horizontal equity of measuring methodology for compiling pertinent educational resource related statistical data divided by staffing cost, hourly and substitution fees, operating expenditures, maintenance fees, equipment expenditures and so forth with which to conduct data analysis and comparison, together with group analysis, intended to decipher the likely cause leading to the disparity, and to conclude a concise analysis on the fluctuation of a host of educational resources in the fiscal year prior and after the provincial government downsizing. Findings concluded from analysis performed on the statistical data has had the study coming to the conclusion as follows, 1. In fiscal 1998 accounting year, the allocation classified under general spending made to national senior high schools throughout Taiwan had had conditions that failed to attain a level of fairness. 2. In fiscal 1998 accounting year, the allocation classified under capital expenditure made to national senior high schools throughout Taiwan had had conditions that failed to attain a level of fairness. 3. In fiscal 1998 accounting year, the allocation of fiscal budgets mad to national senior high schools throughout Taiwan had had conditions that failed to attain a level of fairness. 4. In fiscal 1999 accounting year, the allocation classified under general spending made to national senior high schools throughout Taiwan had had conditions that failed to attain a level of fairness. 5. In fiscal 1999 accounting year, the allocation classified under capital expenditure made to national senior high schools throughout Taiwan had had conditions that failed to attain a level of fairness. 6. In fiscal 1999 accounting year, the allocation of fiscal budgets mad to national senior high schools throughout Taiwan had had conditions that failed to attain a level of fairness. 7. Prior and after the provincial government downsizing, the size of funding made to national senior high schools throughout Taiwan had indeed varied to a certain extent. The study findings have been concluded with the following recommendation, I. To educational administrative authorities 1. Rationalizing the allocation of senior high school educational budgets can ensure optimized allocation of available resources. 2. Reviewing the feasibility of merging schools that are highly similar in nature or in close proximity 3. Integrating school resources of all levels in a sharing scheme to balance regional development. 4. Assessing the cost for school requirements and integrating teaching and educational cost by school size and scale. 5. Piloting school administration pool combining integrated expenditure of a dual funding scheme. 6. Inducting rudimentary requirement formula with routine review of various expenditure factors. 7. Computerizing an online education resources database via the Internet for greater educational funding transparency. II. For future study: 1. Rational forecast to staffing cost by gradually inducting a fixed staffing allocation system and a differential budget allocation analysis system. 2. Investments classified under capital expenditure are to rate by administrative efficiency or teaching efficiency assessment, in conjunction with study for introducing the cost valuation concept. Keywords: Educational resource, fairness, fiscal accounting year, school year