The Basic Education Need Expenditure was first regulated in the Compilation and Management of the Education Expenditure Act in 2000. For the calculation of the Basic Education Needs of local governments for the year of 2003. As mandated by this Act, the Ministry of Education has developed a set of modules for Basic Educational Needs and three formulae -the optimal class scale formula, the marginal student cost formula, and the favorable formula. This study examines the fiscal equity effects-horizontal equity, wealth .neutrality, and vertical equity-of the Basic Education Needs Expenditures for k-9 schools in 2003. After measuring the fiscal equity effects of the three formulae, this study recommends policy makers adopt the favorable formula since it includes important criteria for the distribution of general subsidies.
教育部依據《教育經費編列與管理法》之規定，於92年度首度發展出計算公式，並試算出92年度各地方政府國民教育經費的基本需求，作爲行政院教育經費基準委員會分配一般補助款的依據。本研究分析國民教育經費基本需求三種公式－最適班級規模公式、邊際學生單位或本公式、與縣市最惠公式－試算結果的財政公平效果，並且根據分析結果，對教育決策者提出採行方案之建議。
