[ Abstract ] This research is for the purpose of to Kaoshiung south funds of utilization and the development tendency the area someone public industry high-level vocational school, makes the partial analyses and the research. The discussion affects this school funds budget disposition factor with whether has the decision-making by chance and of relativity utilization of and the social pulsation the funds. Disposition of in view of the education funds and effectiveness proposed the research suggestion, will be advantageous to future establishes reference the long-term education resources plan as the school, the display education resources effectiveness maximization. Front in order to achieve states the goal and studies budget, the final accounts material the school using the Kaoshiung municipal government, with same economic activity target and so on time economical growth rate, each kind of stock price index, labor productivity index, using the number of times percentage analysis, the mean value and the standard difference analysis, to examine and statistical method analysis and multiple regression analysis tests each hypothesis. Specifically says below, this research obtains the conclusion: (1) School frequently disburses the funds influence factor, from to the student counts for guides carries on the plan funds, this research real diagnosis demonstrated has the high relativity for to reveal the factor with the literature research discussion conclusion is consistent, but the Kaoshiung municipal government frequently budgets also for reveals the factor, obviously the public school frequently disburses mainly admires the municipal government to allocate funds to take from a surplus to supply an insufficiency, frequently disburses take the student counts as the guidance, carries on frequently disburses the plan pattern, basically is the direction which the present stage should maintain. (2) Capital funds counts take the student as the explanation variable, is possible in this research institute supposition to affect in the variable to demonstrate school of capital outlay investment the research changes certain part and the student number presents the reverse relations. (3) The capital outlay makes the analysis by the detail material, the information branch and the information equipment funds possibly explains the variable, has the student to count, the electronic stock price index all for reveals the negative direction explanation factor. (4) Is possible by the school total funds analysis to affect the variable, for reveals with the teaching and administrative staff number to, change influence possible factor and the teaching and administrative staff number the total funds have to the relativity, but the student number reveals the negative direction change, has the difference with the universal cognition, after or is most mainly included the capital outlay the total funds, causes the student to count this variable to make the regression analysis to the total funds to present reverse reveals the influence. (5) The student counts the growth, with the labor production index, the economical growth index changes the movement explanation variable, finally demonstrated the student counts the change, in certain degrees by the labor production index, the economical growth index is possibly changed two factors to explain. (6) Practice equipment budget various branches capital disbursement, studied the school still to have the many branches other student to practice the equipment unit cost to reveal is outdoing other branches, discovered possibly had the decision-making in this aspect school by chance.