教育指標的研究，主要是從計量科學的角度，探討教育系統的發展狀況與趨勢，並藉由客觀量化數據描述教育現象或分析教育問題，為晚近教育政策與教育評鑑研究領域中日益受到重視的一環。基於此，本研究旨在探討國民教育指標體系的建構與應用，以期在教育政策與教育評鑑的理論及實務上有所發現與建議。

本研究兼採理論探討與實徵分析，分兩階段進行：第一階段係以建立一套適用於本土情境的國民教育指標體系為主；第二階段則以第一階段研究結果為基礎，選取多元指標，從財政公平觀點，探討臺灣地區國民教育資源的配置問題，藉以評估教育指標的實際效用。在體系建構階段，首先就教育指標的概念、分析模式、發展與限制等問題，進行多角度、多層面的分析與討論：其次，以得懷術為方法，從事教育指標體系之建構工作。在指標應用階段，本研究提出資源分配公平性的評估模式，利用教育指標探討國民教育資源的縣市差異，同時檢視教育資源與中央補助及地方財政的關係，並探索教育資源的分配型態，從而界定資源相對匱乏地區，作為規劃教育優先區政策之參考。

綜合本研究之發現，分別就教育指標的理論、發展、建構與應用層次歸納說明如下：

1.在理論基礎方面

1-1.教育指標的選取，應建立建構規準。

1-2.教育指標的分類，有助於指標本質的釐清。

1-3.教育指標其有多種功能，但使用時必須瞭解其限制。

1-4.教育指標的發展程序，有一定的步驟可循。

1-5.教育指標的分析架構，以系統取向模式最為常用。

1-6.教育指標的設計，宜採多層分析及多種方法的方式。

1-7.教育指標的體系內容，因適用層級互異而有不同。

2.在實際發展方面

2-1.OCED發展的國際教育指標，頗能兼顧理論與實務層面。

2-2.美國推動教育指標的經驗，值得借鏡與參考。

2-3.臺灣地區教育指標的發展處於萌芽時期，有待再改善與充實。

3.在體系建構方面 :

3-1.國民教育指標體系的內容，包括75項評估指標，分為輸入、過程和輸出等三大領域；輸入領域包括經費資源、人力資源、物理資源和資訊資源等四個層面，列有30項指標；過程領域包括行政管理、教學活動、訓輔工作和支援服務等四個層面，列有25項指標；輸出領域包括參與機會、學習進展、行為表現與教育滿意等四個層面，列有20項指標。此一體系的構成項目，在指標數量上雖力求周詳完備，但使用者可視其需要自行選用或予以精簡。

3-2.各領域各層面教育指標之重要性不同，所顯示的意義值得重視。三大領域中是以教育輸出最為重要，相對權重占39.0%；其次足教育過程，占33.5%；再其次是教育輸入，占27.5%。十二層面中，以學習進展層面最受重視，而經費資源、人力資源和資訊資源等層面亦不可忽略。

3-3.此一體系所界定的範圍是以國民教育為主體，以學校層級為考量，以衡量教育品質與教育效能為重點。體系結構是以教育系統為主軸，指出各領域各層面各項指標之關聯，並反映臺灣地區國民教育運作之特色，同時考慮跨校或跨縣市之比較性，符合教育發展與教育評鑑之需求。

4.在指標應用方面

4-1.臺灣地區各縣市國民教育資源的差距依然存在，呈現二元的典型結構，分配階層化的現象頗為明顯。都會地區及偏遠地區的部分縣市各有其資源優勢，為教育資源的主要受益者；但灰色地帶的農業縣以及都會地區臨近的縣份，教育資源則較為匱乏

4-2.國民教育資源的縣市差距，為一全面性的差距。此種差距不僅顯現在經費資源的各項指標，同時也反映在教師人力、圖書資訊和物理環境等各層面，為教育資源質與量的全面差距。

4-3.根據綜合指數判斷，臺灣地區各縣市之總體教育資源，以臺北市、臺東縣較佳，而以臺中縣、彰化縣、桃園縣及基隆市較差。

4-4.由於地方財政的影響，國民教育階段的學生所享有教育資源的機會並不均等，違反財政中性原則。此外，現行國民教育補助制度的設計，似乎也不能達到真正「濟弱扶貧」的精神，未符合垂直公平的原則。

4-5.臺灣地區國民教育資源的分配型態，大致可分為高、中、低等三種不同的類型；各類型的資源條件與特性互異，可作為制定教育優先區政策之參據。

最後，根據研究結果與發現，本研究從系統思考的角度，分別就實務應用及後續研究提出建議，以供教育指標研究、發展與應用之參考。

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Research on education indicators is primarily carried out from the perspective of measurement science. It is intended to study the development status and trend of the education system and to describe education phenomena or analyze education problems through objective data. This is one cycle that has been increasingly gaining attention in studies relating to education polices and education evaluation. In light of the above, this study is aimed to explore the structure and application of the indicator system for compulsory education, with the hope of obtaining some findings and recommendations in theories and practice for education policies and education evaluation. This study includes two stages of empirical analysis. The first stage mainly involves in the establishment of an education indicator system for compulsory education in Taiwan. The second stage involved the selection of diverse indicators based on results obtained in the first phase to study problems on allocation of education resources in the Taiwan area from the financial equity perspective, as well as to evaluate the utility of education indicators. In the system constructing stage, a multi-angle, multi-level analysis and discussion on problems related to concepts, analysis model, development and limitation problems of education indicators are conducted. The Delphi technique as method is then utilized to engage in constructing works of education indicator system. In the indicator application stage, this study proposes a fair education resources evaluation model. Education indicators are used to examine the disparity of education resources in counties and municipalities. At the same time, it examines the correlation of educational resources with central subsidies and local finance, as well as explores type of allocations of education resources. To define areas which lacking education resources, and it serves as a reference for design of policies concerning educational priority area. Generalizing the above findings, structure and application level of education indicators can be described as follows:

1. Theoretical Basis

1-1 A criteria should be established for selection of education indicators.

1-2 Classification of education indicators could be helpful in clarifying the nature of indicators.

1-3 Education indicators are equipped with various functions. However, there is a need to understand their limitations during application.

1-4 There are specific steps involved in the development process of education indicators.

1-5 The most commonly used analytical framework for education indicators is system-oriented model.

1-6 Multi-level analysis and various methods may be used in the design of education indicators.

1-7 Contents in education indicator systems are different due to differences in application.

2. Practical Development

2-1 International education indicators developed by OCED can relatively look after theoretical and practical level.

2-2 USA's experiences in promoting education indicators are worth learning and can be served as a reference.

2-3 The development of education indicators in the Taiwan area is in its ascent stage, there is still a need for improvement and enhancement.

3. System Structure

3.1 The education indicator system is composed of 75 indicators, and divided into three major areas: input, process and output. The input area contains four phases, namely expenditure resources, human resources, physical resources and information resources, and has 30 indicators. The process area contains four phases, namely administration and management, teaching activities, guidance assistance and support services, and has 25 indicators. The output area also contains four phases, namely participation opportunities, learning progress, behavioral presentation and educational satisfaction, and has 20 indicators. Although indicators included in this system try to cover a comprehensive list of indicators, however, the users may select or simplify items according to their actual demands.

3.2 The level of importance of education indicators at each area and at each phase is different, and there is a need to place level of importance on their value. Of the three areas, the most important is the output area at 39.0%. Next in line is the process area at 33.5%, and the input area at 27.5%, Of the 12 phases, mostly are concerned on the learning progress phase. Phases relating to expenditure resources, human resources and information resources cannot be overlooked.

3-3 Scope defined by this system is primarily emphasized compulsory education, with school as consideration to measure quality and effectiveness of education system. System structure is primarily focused on identifying the correlation of various indicators at each area at each phase with emphasis on the education system. It also reflects the quality of operating Compulsory education in the Taiwan area. At the same time, it also takes into account the comparability of cross school or cross-municipality to meet the demands for education development and education evaluation.

4. Indicator Application

4-1 Disparity in education resources still exists in various counties and prefectures in the Taiwan area. It tends to display a two-tier model structure and there is a relatively visible distribution hierarchy. Metropolitan areas and remote areas have their own resource advantages and are the primary beneficiaries of education resources. However, education resources in such grey areas as the agricultural prefectures and counties in close proximity to the metropolitan are relatively insufficient.

4-2 Disparity in education resources in counties and prefectures may be termed as comprehensive-wide differences. This kind of disparity is not only shown in various indicators of expenditure resources but is also reflected on teaching staff, book information and physical environment. It is a ftill-blown difference in education resources in terms of quality and quantity.

4-3 Based on conclusion obtained from the composite indicators, counties and prefectures in the Taiwan area which have comparatively better education resources include Taipei City and Taitung prefecture. Taichung prefecture, Changhwa prefecture, Taoyuan prefecture and Keelung City have poor education resources.

4-4 Due to impact of local finance, students at compulsory education do not enjoy equal opportunities of education resources. This is contradictory to the principle of fiscal neutrality. Also, it seems that current subsides policy cannot meet the goal of providing assistance to the poor and the principle of vertical equity.

4-5 Distribution of education resources in the Taiwan area could largely be divided into three levels: high, middle and low. Conditions and characteristics of each level could be served as a reference for setting education priority area.

Finally, based on the findings and results, this study proposes recommendations for practical application and future research of education indicators.