基於教育規模經濟之研究有助於技術效率之提昇，而且學校與班級最適經營規模學生數的估量能提供教育改革「小班小校」訴求的理論基礎。本研究旨在透過「教育規模經濟」與「教育規模效能」學理的研究設定指標，以探求臺灣省國民小學「最適經營規模」之大小。最後，本研究根據分析結果，提出對學校規模大小和班級規模大小的參考數值，並同時提出對國民小學辦學與行政管理上的建議。

根據研究動機與目的，本研究旨在討論下列問題：探討臺灣省國民小學學校規模經濟效果。探討臺灣省國民小學班級規模經濟效果。分析臺灣省國民小學學校規模效能差異。分析臺灣省國民小學班級規模效能差異。估量臺灣省國民小學學校最適學生人數。估量臺灣省國民小學班級最適學生人數。

本研究分理論探討與實証分析兩部分。在理論探討部分，首先透過對教育規模經濟和教育規模效能的發展背景與基本概念之分析及過去相關研究發現，以確定建立分析指標的原則。在實証分析部分，以本研究自編二份問卷所取得的實際資料。

一、在教育規模經濟方面：以皮爾遜積差相關法，求得學校規模大小、素質因素與單位學生平均經常成本間的相關係數。以複迴歸分析，考驗國小經營規模大小與素質因素對學生平均成本是否具有顯著的解釋力。以直線式、Ｕ型曲線及Ｌ型曲線等三種不同的成本曲線模式進行複迴歸分析，然後比較三種成本曲線複決定係數之高低，並以複決定係數最高者之成本模式為最適代表性的經營成本曲線。如發現自變項有線性重合的問題，則採用模式減縮方式校正。如為Ｕ型曲線成本模式為代表性模式，則依迴歸方程式求取規模經濟值。

二、在教育規模效能部分：以單因子變異數分析法，考驗不同經營規模的學校組織結構、學校組織氣氛、以及教師工作滿意之差異情形。若是變異數分析Ｆ值達顯著差異；則進一步以薛費法進行事後比較，以分析教育效能之優劣次序，並求取規模效能值。

三、在最適經營規模部分：兼顧規模經濟與規模效能，以集群分析法調配「教育規模經濟效能四分區模式」，來調和可能的衝突。先由教育規模經濟指標之最佳設定模式進行集群分析，區分出不同集群後，再進行教育效能各層面的考驗，以求取最適經營規模值。

本研究結果之主要發現如下：

一、臺灣省國民小學經營過程中，具有規模經濟存在。

　二、臺灣省國民小學最適代表性成本曲線為Ｕ型曲線。

　三、本研究所設定的學校規模大小、平均班級學生數、師生比例、教學事務費佔經常支出百分比、教師平均任教科目數、提供社團活動種類數等五項素質因素，能有效說明單位學生平均經常成本的變動情形。

　四、臺灣省國民小學規模經濟值，學校為2,073人，班級為35人。

　五、不同規模國民小學之學校效能有顯著差異存在。

　六、臺灣省國民小學學校規模效能值為1,201?1,500人左右。

　七、不同規模班級之學校效能有顯著差異存在。

　八、臺灣省國民小學班級規模效能值為25人以下。

　九、臺灣省國民小學最適經營規模值，學校為1,052人，班級為34人。

　十、臺灣省城市地區國民小學最適經營規模值，學校為1,872人，班級為39人。

十一、臺灣省鄉鎮地區國民小學最適經營規模值，學校為915人，班級為36人。

十二、臺灣省偏遠地區國民小學最適經營規模值，學校為82人，班級為14人。

十三、臺灣省現階段國民小學規模多數未達本研究所得之經營規模值。

十四、我國國民小學經營規模之法令規定範圍，與本研究認定經營規模值相近。

最後根據結果，本研究提出七項建議為：

（一）適度增加臺灣省中、大型國民小學經費之投資。

（二）擴大國民小學規模，有助效率提昇，但須留意可能降低效能。

（三）若以教育規模經濟的觀點考量，臺灣省國民小學規模經濟值，宜設定為學校2,073人，班級為35人。

（四）若以教育規模效能的觀點考量，臺灣省國民小學規模效能值，宜設定為學校1,201人?1,500人，班級規模值為25人以下。

（五）教育規模調整政策應兼顧考量教育規模經濟與教育規模效能，學校最適規模設定為 1,052人左右，班級規模34人左右。

（六）適度調整臺灣省國民小學經營規模。

（七）因地制宜制定國民小學經營規模之法令規定。另外本研究並對未來的後續研究提出建議。

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Study on economies of scale in education contributes to the enhancementof technical efficiency. Besides, measurement of the optimal scale providesa theoretical basis of the educational reform that demands for "smallerschool, smaller class". The focus of the study is on the optimal scale ofelementary schools in Taiwan Province. The study is based on the researcheson economies of scale in education and effectiveness of scale in education.Finally, according to the analysis, the study presents a reference value ofschool scale and class scale.　 The study also makes some suggestions tomanagement and administration of elementary schools.　The major questions discussed in the study are : to research the effectof economies of scale in elementary schools in TaiwanProvince. to researchthe effect of the economies of scale of class in elementary schools in Taiwan Province. to analyze the effectiveness difference of school scale inelementary schools in Taiwan Province. to analyze the effectiveness differenceof class scale in elementary schools in Taiwan Province. to measure the mostfitting number of student in elementary schools in Taiwan Province.?to measurethe most fitting number of student in class of elementary schools in TaiwanProvince.

The study contains two parts: theory discussions and empirical analysis. In theory discussions. by researching the development backgrounds and basicconcepts of economies of scale in education and effectiveness of scale ineducation as well as related studies, the principle for analyzing index is setIn empirical analysis, the data is obtained from two questionnaires which Idevelop. First, in economies of scale in education,　Pearson's product-momentcorrelation is used to obtain the correlation coefficient between the schoolscale、quality factor and LAC. Multiple regression analysis is used to test ifelementary schools scale and quality factor can predict LAC effectively. Inmultiple regression analysis, three cost curve models: liner、U-shaped curveand L-shaped curve are used and the three models are computed.

Second, in effectiveness of scale in education, one-way analysis of variance(ANOVA) is used to test the difference between organization structure 、organization climate and the satisfaction degree of teachers. If F valuereaches significant difference, then Scheff'e Method is used to make aposteriori comparisons.With the approach, the priority of effectiveness ofeducation is analyzed and the value of effectiveness of scale is computed.

　 The major results of the study are as follow :

1.There is economies of scale in the procedure of management of elementary　schools in Taiwan Province.

　2.The optimal cost curve is U-shaped curve.

　3.The quality factors defined in the study：school scale、average students　in a class、the proportion of students to teachers、 the percentage of　teaching expense of current expense,the average subjects that teachers　attend and the average kind of activities that school offers, can explain　the variance of average current cost of students sufficiently.

　4.The value of economies of scale in elementary schools in Taiwan Province is 2,037 students in a school, and 35 students in a class.

5.There is significant difference in school effectiveness between different　scale of elementary schools.

　6.The value of effectiveness of scale in elementary schools in Taiwan Province　is 1,201~1,500 students in a school.

　7.There is significant difference in school effectiveness between different scale of class.

　8.The value of effectiveness of scale for class in elementary school in Taiwan　Province is under 25.

　9.The optimal scale of elementary school in Taiwan Province is 1,052 students　in a school, and 34 students in a class.

10.The optimal scale of elementary school in city areas in Taiwan Province is　1,872 students in a school, and 39 students in a class.

11.The optimal scale of elementary school in country areas in Taiwan Province　is 915 students in a school, and 36 students in a class.

12.The optimal scale of elementary schools in remote areas in Taiwan Province　is 82 students in a school, and 14 students in a class.

13.The scale of most elementary schools in Taiwan Province doesn't reach the　value obtained from this study.

14.The scale of management restricted by law approximates to the scale defined　by this study.

According to the results, the suggestions are as follow:

1.Increase the investment in medium and small school in Taiwan Province　adequately.

　2.Enlarging the scale of elementary schools contributes to the arising of　efficiency, but it may reduce effectiveness.

　3.If it is concerned from the angle of economies of scale in education, the　value of economies of scale of elementary schools in Taiwan Province is　2,073 students in a school, and 35 students in a class.

　4.If it is concerned from the angle of effectiveness of scale in education, the value of effectiveness of scale in elementary schools in Taiwan Province　is 1,201 - 1,500 in a school, and under 25 students in a class.

　5.The policy on adjusting the educational scale should take economies of scale　in education and effectiveness of scale in education into consideration.　The optimal of scale should be 1,052 students in a school, and 34 students　in a class.

　6.Adjust the management scale of elementary schools in Taiwan Province　adequately.

　7.When the law of management scale of elementary schools is made, the difference of regions should be concerned.

Besides that, the study also provides suggestions to further researches.