民國八十四年八月九日教師法公布後，私立學校教師最感振奮者就是長久以來被漠視的「退休撫卹」制度，終於角了明確的法律定位，即公私立學校教師的退休撫卹資遣制度，合併成為一個共同的法源。但是由於公私校分治由來已久，政府如何在有限的資源配置及考量私校現有的生態環境、公立學校教師目前所參加的「公務人員退休撫卹基金管理委員會」的經營模式、參考國外退撫基金運作的優劣得失當中，整合出一套適合我國「可長可久」的退休撫卹制度與「安全穩健」的退撫基金運作模式，則亟待各界正視與相關單位持續不斷的努力。 本文主要研究目的，在整理相關的退撫制度理論、比較各主要國家退休撫卹基金運作的優劣得失情形、了解公私立學校教師現行退撫制度的差異情形、探討我國私校教師退撫制度的沿革、明暸我國公務人員退休撫卹基金的運作狀況、發掘私立學校所面臨的難題與遭遇之困境等，以促使有關機關對於私立學校退休撫卹制度之建立與將來之運作，及教育資源之合理分配，重新審視。 本文主要內容如下： 第一章緒論，主要在探討筆者為此文之動機與目的，界定研究範圍與檢視相關文獻相關文獻，並據以提出本文之研究流程架構。 第二章私立學校退休撫卹制度理論之探討，主要重點包括退休撫卹的意義、我國私立學校的起源、退撫制度形成的理論分析、退休撫卹制度的理論基礎及合理退休撫卹制度的內涵。 第三章各國私立學校制度鈒各國退休撫卹基金的運作，主要探討我國、美國、英國、法國、德國的私立學校制度，並對美國、英國、日本、新加坡、智利的退休撫卹基金的運作情形作一了解，就其優劣得失作一比較分析。此外，對於我國公務人員退休撫卹基金的經營管理與目前面臨的問題作一剖析，並依據外國退撫基金運作之成功經驗，提供建言。 第四章我國現行私立學校退休撫卹制度概述及影響因素分析，主要在探討私校教師退撫制度的重要性，並分三期介紹我國私校退撫制度的沿革，了解我國私立學校退撫制度之現況及教育部未來政策走向，及比較公私立學校教師退撫制度內容之差異、發掘私立學校目前經營所面臨的問題及分析影響私立學校退休撫卹制度有效的因素（包括法令的修訂、私立學校董事會的態度、私立學校教職員工退休卹基金管理委員會的竟見、銓敘部的態度及私立學校教師支持度，均逐一深入了解），並對我國相關制度提供建言。 第五章結論，就以上各章節研究結果，提出本文之研究發現：國外私立學校的設立因與宗教有密不可分之關係，與本國私立學校之設立多為家族性與個人性之情形不同，兩者的募款能力有別，故我國私立學校普遍面臨經費短絀情形；再者，全球均面臨人口老化及財政壓力沉重之負擔，我國的公務人員退休撫卹基金如再不能改善體質及合理反映真實費率，將遭遇經營困境，亟待正視。綜合以上各項研究發現，將提出建言以供相關單位、人員作為政策制定之參考，期使退撫制度建立在更合理的基礎上，並使退撫基金的運作更順暢。 （一）法令修訂部分： 1.退休、撫卹、資遣制度，三者保障意義相同，為避免法規太多形成分岐，不利於行政單位之使用與教師之了解，應合併立法。 2.退休撫卹繪付制度設計，為免加重政府負擔，應採確定提撥制而非確定給付制。退休撫卹給付制度設計，為免加重政府負擔，應採確定提撥制而非確定給付制。 3.退休撫卹基金的設立，應採取完全準備制而非隨收隨付制。 4.訂定合理的提撥費率，退撫基金的經營應以採健安全及永續經營為首要條件，不宜以權宜方式處理費率的問題。 5.五十五歲退休可加發五個基數之規定，因乏學理根據並造成不公平現象，並引發各級政府執行困擾，應予取消。 6.儘速實施彈性退休及展期年金制度，以克服人力新陳代謝及退休經費不足之現狀。 （二）退休撫卹基金運作方面 1.精簡組織朝民營化努力 2.基金管理機關應改為首長制的組織型態 3.減除投資限制，調整投資組合，將基金委外或改由私人分散管理並增加國際投資以降低風險。 4.提供資產配置的建議並尋求傑出的基金經理人 5.監督基金經理人是否違反契約規定 6.基金的財務模式應詳加評估，並定期精算 7.釐清管理委員會稽核組與監理委員會稽察組之工作職掌，以免形成混淆 8.稽核人力在專業能力上應繼續加強，亦可考慮借用民間專業人力以發揮功能 9.採取「誘因管理費」方式，以提高經營績效 10.避免政策不當干預

本研究旨在探討我國政府對私立大學校院獎補助政策之相關問題，期藉由本研究所獲得之結果提供政府規劃及執行私立大學校院獎補助制度之參考。 為達成此一目的，本研究採文獻分析及比較分析之方法蒐集相關文獻及各國政府統計資料，探討國內外大學教育發展過程中私立學校的發展定位，並分析由於大學教育環境的轉變對於私立大學校院發展定位所造成的影響，同時探討政府對於私立大學校院提供獎補助的基礎，進而以私立大學教育發展最具特色而分別代表不同典型的美國、英國及日本三個國家，分析其私立大學校院發展之現況以及其政府對私立大學校院獎補助之辦理情形與發展趨勢，藉此與我國私立大學校院發展之情形及政府獎補助狀況做比較分析。 根據本研究的結果有幾點重要的發現： 一、由於大學教育自由化及普及化的趨勢，私立學校在大學教育扮演的角色日益重要。 二、政府對私立學校所提供的獎補助方式及範圍，因各國不同的社會政治及教育環境背景而有所不同。但共同的趨勢則是逐漸重視教育機會的公平性、市場機能的發揮及獎補助的實質成效，並逐漸加重受益者對教育成本的分攤，及學校財務自主的責任而降低政府對教育成本分攤的比重。 三、我國政府對私立大學校院的政策，從早期的消極性監督管理逐漸轉變為積極性的輔導協助。近年來將私立大學校院的獎補助列為政府施政及調整教育資源分配的重點，對於私立大學校院的發展確實已經發揮一些具體的成效。 四、基本上，我國政府對私立大學校院的獎補助只偏重於資源分配的公平性考量，並未清楚釐清對私立大學獎補助的目的及功能及其相關之問題，對於學校的保障更甚於對學生的保障，對於大學教育的長遠發展及教育市場的自由化助益有限。 根據研究之結論，本研究以實務的觀點提出幾點建議，供政府相關部門規劃私立大學校院獎補助政策之參考。 一、政府應釐清對私立大學校院獎助與補助之目的。 二、在補助方面政府應更重視對學生直接的補助，而非對學校辦學的補助。 三、政府對學生提供之就學補助應配合學生的需求及能力，採取不同的標準及方式。 四、對私立大學校院之獎助應建立更公平客觀之評量依據。 五、政府應著力於營造有利公私立大學校院公平競爭的環境，並建立淘汰的機制，而非給予制度的保障。 六、私立大學應建立更多元自主的財源管道，政府則應在相關的制度上提供必要之協助。 七、大學運作應更透明化、公開化，以社會的監督取代政府的管制。 / The study was trying to analyze Taiwan government's granting policy to private colleges and universities. The results could provide a direction to the Government in making and implementing the granting policies. The study used the methods of secondary data analysis and comparison analysis to collect the related data and statistical data of other countries, and discussed the role of private colleges and universities in the higher education development in Taiwan and other countries, and the effects of the changes of environment of higher education to the role of private colleges and universities. The study also discussed the nature of government's granting to private colleges and universities, and analyzed the granting policies and developments of United States, Great Britain and Japan and then compared to Taiwan's granting policy. The findings of the study as the followings: 1. Due to the deregulating and universalization of higher education, the private colleges and universities play a more important role than it did. 2. Because of the difference of societies, politics and education environment, the granting methods and scopes are different from country to country. But there are some common trends such as emphasize equity of education opportunities, market mechanism, effectiveness of the granting, and decrease gradually government's education expenses to higher education. 3. Taiwan government's policy to private colleges and universities are changing from passive superintendence to positive guidance and assistance. The granting to private colleges and universities is now one of important policies of Taiwan government, and one of focal points of education resources allocation. 4. Basically, the granting of Taiwan government to private colleges and universities are focus on the equity of education resources allocation, but not its granting purposes and functions. The granting in Taiwan are little beneficence to students, the development of higher education and deregulating of education marker. According to the results, the researcher brought up following suggestions to Taiwan government in planning granting policy to private colleges and universities. 1. The Government should clarify the purposes of granting to private colleges and universities. 2. The Government should grant directly to students but not the schools. 3. The Government should formulate several granting standards and methods according to the needs and abilities of different students. 4. In the granting to private colleges and universities, the Government should establish an equitable measure of granting. 5. The Government should establish an equitable competitive environment to private colleges and universities, and established an elimination mechanism but not a protection system. 6. The private colleges and universities should find themselves more funding sources. The Government should provide necessary assistance in funding system. 7. The operations of colleges and universities should be more transparent and public, and use the superintendent of society instead of government's control.

本研究係針對台灣高級中等學校之城/鄉、公/私立及學校規模之學業成就與教育資源進行研究。以大學入學考試中心提供之數據進行分析。經由三因子變異數分析結果指出城地區的學業成就高於鄉；公立學校成績高於私立；學校規模學業成就依序為大、中、小型。城鄉皆以公立高中學業成就優於私立高中；在城的公立高中學業成就又高於鄉地區。公立大型高中學業成就高於公立中、小型；私立大型、中型、小型學業成就排序亦同。再藉由典型相關分析可知公立學校學業成就與教育資源有典型相關最後使用t檢定比較教育資源的差異，得到生師比及平均班級人數並無城鄉差異；在公私立學校間的平均班級人數以公立優於私立。公立高中學校於教育資源及學業成就均優於私立學校，此與國外研究不同。 / The purpose of this research explores the relationship between the academic achievement and educational resources among urban/ rural schools, public /private schools and different size of senior secondary schools in Taiwan. The raw data offered by the College Entrance Examination Center is analyzed in this study. By three-way ANOVA, we found the academic achievement of urban schools is better than that of rural schools. The academic achievement of the public schools is better than private ones. Furthermore, the academic achievement of the large-sized schools is better than that of the medium and small-size ones. In addition, the academic achievement of the urban public schools is better than that of rural public ones. The academic achievement of the large-sized public schools is better than that of the medium and small-size public ones. The result shows the same order while it comes to the difference of academic achievement among private school of different size. There is significant canonical correlation between educational resources and academic achievement in the public school. Finally by t-test, the research’s result represents that pupil-teacher ratio and class size have no significant difference between urban schools and rural ones. And the class size of the private schools is larger than in public schools. In Taiwan, the performance of academic achievement and educational resources in public schools are better than private ones that differ from some previous foreign studies.

私立大學院校在我國擔負著極為重要的教育功能，然而在現行私立學校法制之下，一方面在教育改革潮流中，成為在教育鬆綁理念下，達成教育自由化、多元化之教改手段，藉由私立大學院校的發展達成教育改革目標，但是近年來私立大學院校發生種種弊端與爭議，往往造成社會之關注，其中牽涉最根本之問題，包括私立學校公共性與自主性論證、私立學校法制以及監督執行機智之檢討等課題。由於法律學科對管制行為的研究主要集中在行政程序與對管制機構的司法控制，因此本文以憲法層面之探討做為基本定調，希從政府監督私立學校之憲法法理、私立學校之法制規範、私立學校董事會法律地位與權責、教育部監督管理機制、行政法院之相關訴訟判決研究以及大法官之司法解釋等方面，並參酌日本以及中國大陸之相關法制與案例進行探討。

本研究旨在比較兩岸民辦幼教發展及其相關法規，透過比較法、文件分析法及實地訪談法，以增進對兩岸幼教環境之瞭解與認識。本研究之目的包括：壹、探究台灣地區與大陸民辦幼教之發展歷程及現況。貳、了解台灣地區與大陸民辦幼教相關法規之歷史源流與規範。參、綜合研究結果增進對兩岸幼教環境之瞭解與認識，並提出建議。 本研究之結論有如下三點：壹、幼兒教育之定位受政治型態影響而有所不同。貳、國家對民辦教育的開放與管理態度影響幼稚園經營方式。參、幼兒教育之工作本質來自於人們就業後之需求，仰賴經濟環境支撐發展。 同時根據研究發現，本研究對於台灣民辦（私立）幼教發展提出建議如下：壹、法規頒佈前可先以試行方式前測，視適應情形再正式頒佈；貳、幼兒教育應設置教育行政專責單位，以促進幼教發展之整體規劃；參、教育與社福機關權責需劃分清楚，幼教相關事務應由教育部主管；肆、對民辦(私立)學校不得營利之限制需酌情調整，提供合理回報及辦學誘因；伍、審思私幼設置財團法人意義，避免因法人資格造成法規適用限制；陸、對幼教相關法規內涵之重新思考> / This study intends to compare the development and relevant law about the minban（i.e. private sector）system in early childhood education through documentary analysis, comparative and interview methodologies in order to comprehend the early childhood education environments between Taiwan and Mainland China. Furthermore, the purpose of the study is to explore the minban system’s progress and current situation, and to understand the origin and regulation of the relevant law for both. It concludes the research results and then to provide the policy recommendations. Based on the findings, the results of the study are as follows. First, the public’s perception of the importance of early childhood education was affected by the political situation of the country. Second, the openness and managerial attitude of the authorities affected the operating mode of the kindergartens. Third, the existence of early childhood education depends on parental demands based on their career needs; it depends on the economic environment to support its development. The study offers some suggestions to Taiwan’s minban system of early childhood educators: (1)Before the enactment of a law, a pretest of its effects should be conducted; (2) Government should provide a responsible and regular regimen for Kindergartens in order to promote their development.; (3) Government should separate the duties of education and social welfare clearly according to their abilities and functions; early childhood education should be managed by the Ministry of Education; (4) Government should offer reasonable opportunities for the minban school investor rather than limit them in school generated profits; (5)Government should redefine the role of consortia in the kindergarten, and avoid the resulting limitations of the relevant law; (6) Generally, we need to re-evaluate the intent of relevant laws about early childhood education.

University of Macau / Faculty of Social Sciences and Humanities / Department of Government and Public Administration

近年來，私立學校（以下簡稱私校）不斷爆發財務問題，不僅影響教育目標之達成，亦引起社會大眾對私校的不信任。教育部認為，治本之道，在強化私校的內部控制，於是，修正私立學校法，並強制私校設置監察人（見民國九十年九月公布的修正草案），惟其後教育部的立場已由強制設置改為鼓勵設置。草案公布後，私校董事的反對聲浪不斷，但其他人則可能有不同的看法。本研究探討對監察人制度是否可降低私校發生財務問題的看法，以及不同人對上述問題的看法是否不同。 　　財務透明，是組織避免發生財務問題的一個方法，因此，本研究藉監察人制度是否影響私校財務透明的程度，而回答上述第一個問題。不同特色的監察人制度，功能亦不同，本研究從三個層面探討監察人制度的特色，包括：監察人的獨立性、其專業能力與監察人的規模；財務透明程度則著眼於資訊的可接近性，並從資訊揭露的管道、頻率及資訊的種類三個層面來衡量財務資訊的可接近性。 　　本研究根據監察人制度與私立學校財務資訊可接近性的關係，發展三個假說，探討私立學校監察人制度之建立，是否與財務資訊揭露的管道能公平對待每一位欲取得資訊之人有關、是否與財務資訊揭露之頻率有關，以及是否與所揭露財務資訊之種類有關。為瞭解不同人對監察人制度與私校財務透明程度間之關係的看法是否不同，本研究又探討與私校有關的人士是否因身份之不同而對上述關係有不同的看法。本研究係以問卷蒐集資料，在設計問卷前，本研究訪談北部某私立技術學院之校長，辨認與監察人制度各層面有關的十個問題。本研究共發出問卷811份，回收份數130份，有效問卷109份。 　　根據實證分析，本研究所獲致的結論，為：一、當監察人的獨立性及專業性程度較高，且規模較大時，私校財務透明的程度即較高；而監察人制度對揭露資訊的種類，影響不大，僅監察人之專業，性與「租賃或買賣校地」資訊之揭露有關。二、對上述關係的看法，董事長與校務行政人員及老師未有顯著不同，但校務行政中的校長及會計主任，則顯著不同。三、對監察人的獨立性，受試者的信心較不足，但對其專業能力，則未顯現信心或缺，由於對後者的重視程度較高，整體而言，對監察人制度仍持較正面的看法。綜上所述，設立監察人制度與私校財務透明程度的增加間呈正相關，應可成立。因此，私立學校應以更開放的心胸，去看待監察人制度，雖然它並不是解決私校問題的唯一方法，但它不失為一個值得嘗試的方法。 / Financial irregularities of privately-fimded schools emerged one by one recently.These occurrences not only impact adversely on the achievement of educational goals but also lead to doubt on the worthiness of their existence. One way to solve such problem is to strengthen the effectiveness of internal controls. The Ministry of Education tries to amend the Private School Law and mandates the privately-funded schools to install an audit committee on the top of their board of directors in the bill in September, 2001. The attitude regarding the audit committee of the Ministry, however, has switched, from mandating to optional but encouraging. 　　Since the deliberation is first publicized, the board of directors who are under the supervision of several privately-funded schools oppose strongly, but others keeping silence may hold the opposite views. Therefore, this study investigates the general perceptions whether the installment of audit committee reduces the occurrences of financial irregularities and whether different people hold different views on the said question. Financial transparency is one way to avoid the financial difficulties. This study investigates if the new system affects the degree of financial transparency in privately-funded schools in responding the general perception question. Because function of audit committees is dependent on the members’independence and competence and size of the committee, this study investigates whether these features affect the degree of financial transparency. The financial transparency discussed focuses on the accessibility of financial information, and the measurement of accessibility, which are dependent in turn on the channel, the frequency, and the types of information disclosed. 　　This study develops three hypotheses based on the accessibility of financial information in privately-funded schools, and investigates whether the installment of such a system is correlated with the free access to, the frequency of the access of financial information, and types of information disclosed. Besides, this study also investigates whether people in different position (principals, accounting managers, chairman of the board, student's parents, teachers, administrators of the Ministry of Education or external auditors) hold different views on the above relation. 　　This study uses questionnaires to collect perceptions of different people. This study identifies ten questions for various aspects of audit committee in privately-funded schools before the questionnaire is finalized by interviewing a principal responses one privately-funded college. This study sends 811 questionnaires and receives 130; 109 are usable and analyses are based on these responses. 　　The conclusions of this study are: 　　1. The more independent and more professional of the committee member and the larger of a committee is, the higher financial transparency a privately-funded school can achieve, but the committee influences little on types information disclosed, only the information of "leasing and trading land" impaction the committee member's competence. 　　2. The views of the chairman of the board regarding the relation between the installment of audit committee and the degree of financial transparency are not different significantly with those of the administrative personnel and teachers in privately-funded schools, but principals and accounting managers held views different significantly. 　　3. The subjects lack confidence in audit committee member's independence, but trust their competence. Because they weigh the competence heavier than the independence, they think positively on the system as a whole.

University of Macau / Faculty of Education

University of Macau / Faculty of Education

本論文主要探討我國目前對公、私立大學所為的學雜費管制之法律基礎、管制目的、司法救濟程序及相關管制法律規範之合憲性等法律問題。本論文係從我國大學學雜費管制方式之流變、管制規範之立法背景與目的等議題出發，再探討現行對大學之學雜費管制措施中，相關的法制架構與行為定性，並具體分析我國學雜費現行管制規範將侵害大學何種基本權利及大學對此可採行的司法救濟程序，最後則檢討目前大學學雜費管制規範之合憲性。 本論文認為，未來我國不應對公、私立大學仍為相同之學雜費管制措施。於公立大學，國家固然可對之為學雜費管制，惟仍應實際考慮各大學間不同之成本支出因素，不應僅以統一數值（例如消費者物價指數年增率、平均每戶可支配所得年增率等數值）作為大學調整學雜費數額之參考標準。而於私立大學，如其可不依靠國家之財政補助而能獨力辦學，國家即不應再對之有任何學雜費管制措施（例如規定調整幅度上限或得否調整學雜費等措施），否則即有違比例原則，應屬違憲。