| Summary: | 碩士 === 國立臺灣大學 === 政治學研究所 === 95 === 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.
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