| Summary: | 碩士 === 銘傳大學 === 公共事務學系碩士在職專班 === 94 === The purpose of this study is explore firstly; the revenue and the expenditure structure of schools in Matsu , secondly; the ways of allocating these incomings and outgoing, thirdly; to analyze the efficiency of allocations. Fourthly; the study analyzes the disadvantages and the advantages of the affiliation of small size schools in Matsu, so to explore its affects to the local finance in Matsu, some ways of improvement will be proposed.
In aware of the local political environment and its relation to the local educational finance, the study drew on the analysis of local educational financial statistics from 1985 to 2006 and the interviews of local educational administrators.
The researcher drew conclusions as follows:
1. Lacking of budget is due to the shortage of local tax revenue.
2. As the governmental annual expenditure budget increase, it is reasonable the
educational grant increases as well. However, there is a tendency that the grant is decreasing annually.
3. The educational budget basically satisfied the needs of schools. In comparison with the schools of small population, the students from a school with larger population get lesser grants per person.
4. The division of the educational budget between schools is in disproportion, and the county auditing department tends to play the role of controlling the education budget.
5. Specific educational grants are divided vertical unequally among schools and the county education department has done little to solve the problem.
6. The effect of allocating the educational budget is minimized due to the lack of specializations and human resources in schools. The efficiency of allocation still has to be improved.
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