本研究旨在建立高級中等學校校務基金績效評鑑系統， 並以「模糊德菲法」蒐集政策利害關係人意見，共建立5項構面29項指標。 本研究結論如下： 一、本研究共建立五大構面， 以構面權重高低排序分別為： 「財務收支及財產管理績效」（21.28%）、 「基金運用、預算編製及執行績效」（20.52%）、 「學校經營目標及經營計畫」（19.72%）、 「基金管理及學校組織運作」（19.51%）、 「學習品質及滿意度」（18.96%）。 二、依照各構面內指標權重高低，依序如下： （一）「財務收支及財產管理績效」構面內最重要者為「教學研究及訓輔費 用占業務成本與費用比率」。 （二）「基金運用、預算編製及執行績效」構面內最重要者為「建立預算編 製與執行作業程序」。 （三）「學校經營目標及經營計畫」構面內最重要者為「學校校務發展定位 與特色」。 （四）「基金管理及學校組織運作」構面內最重要者為「內部審核執行成效」。 （五）「學習品質及滿意度」構面內最重要者為「建立歷年校務基金報表公 開專區」。 最後，依據研究結論分別給予教育主管機關、學校以及後續研究相關建議。 / The purpose of this study is to establish a system about the performance evaluation indicators for the school funds of high schools in Taiwan. By using the fuzzy delphi method with opinions of stakeholder, the study consists of 5 dimensions and 29 indicators in total. According to priority of 5 dimensions, the conclusions are as follows： 1.“performance of financial receipts, expenditures and property management”(accounts for 21.28%) 2.“performance of funds, budget planning and execute”(accounts for 20.52%) 3.“performance of school management goal and planning ”(accounts for 19.72%) 4.“performance of fund management and school organization operation ”(accounts for 19.51%) 5.“performance of learning quality and satisfaction degree”(accounts for 18.96%) According to priority of intra-dimension indicators ,the conclusions are as follows： 1.In the dimension “performance of financial receipts, expenditures and property management”, the indicator “the ratio for teaching, research ,discipline and counseling cost to operation cost ” accounts for the most part. 2.In the dimension “performance of funds, budget planning and execute”, the indicator “establishing standard of procedure for budget planning and execute” accounts for the most part. 3.In the dimension“performance of school management goal and planning ”, the indicator “status and feature for school development” accounts for the most part. 4.In the dimension “performance of fund management and school organization operation ”, the indicator “performance of internal auditing” accounts for the most part. 5.In the dimension“performance of learning quality and satisfaction degree”, the indicator “establishing school-fund statements website over the years” accounts for the most part. According the conclusions, some suggestions had been proposed: 1. suggestions for ministry of education 2. suggestions for school administrators 3. suggestions for further study