[[alternative]]A study on the reform of local education finance in Taiwan

[[abstract]]The purposes of this study are to explore the present situation, reform background and reform trend of local education finance in this country. Through reviewing the local education finance reform of USA, England and Japan, and interviewing experts and educational administrators about the problems of local education finance reform in our country, some ways of improvement will be proposed. There are six chapters in this study. The first chapter deals with the motivation and purposes of the study, methodology and procedure of study, range and limitation of study, and definition of important term. The theory of equity and adequacy, efficiency, liberty, and grant on local education finance are dealt with in the second one. The present situation, reform background and reform trend of the local education finance of USA, England, Japan are discussed in the third one, as well as the situation in our country is discussed in the fourth one. The fifth one deals with the investigation of the interviewing. Finally, the conclusions and suggestions are discussed accordingly in the last one. The researcher drew conclusions as follows: 1.Existing Fiscal Revenue and Expenditure Allocation System causes the inequity of division of power and responsibility between central and local education finance. 2.Centrally Allocated Tax Revenue can help to shorten the difference between local education finance but limited. 3.Uncertain grant leads to the local education development without long-range and entire scheme. 4.The defections of the education grant system are still existing. 5.The erroneous concept makes the grant system to emphasize the capital expenditure and neglect the current one. 6.Education budget is calculated separately from education, science and culture budget can avoid decreasing. 7.The advantage of fund system on the operation of education expenditure is limited. 8.According to the education demand, the budget of education expenditure fits the rule of Finance. 9.General and specific education grants are satisfied horizontal equality, equal opportunity and vertical equality. 10.There are advantage and disutility to carry the privatization of compulsory education. 11.To share the education resources can rise the efficiency of using resources. 12.The affiliation of small size schools can reprieve the pressure of local educational finance but is difficult to carry.