Study On The Guarantee Mechanism Of Special Education Funds In Taiwan

Special education is an important part of China's education system.With the development of China,governments at all levels pay more attention to special education.There are a lot of scholars who discuss the special education in Taiwan from the existing literature,but few studies focus on the special education in Taiwan from the perspective of educational fund security.From the perspective of topic selection,this paper can bring further supplement to domestic special education research;From the Angle of reality,in the aspect of special education in Taiwan has accumulated rich experience and advanced,based on the field of special education funding security in the region,to raise awareness of the education of special groups,ensure the normal operation of special education,improve the quality of special education,and to provide special education development in China as a reference.In this paper,literature review,investigation,case study and comparative study are used to study the funding mechanism of special education in Taiwan.From February to June,2018,the author had the honor to study in National Kaohsiung Normal University as an exchange student.During this period,the author made full use of library resources and network resources to collect relevant original materials such as policy texts and data statistics of special education in Taiwan.In addition,I conducted a field survey on the special education schools in Kaohsiung city,Taiwan,and conducted interviews and dialogues with local school professionals,so as to have an in-depth understanding of the current situation of the funding guarantee mechanism of local special education schools and the problems that are difficult to be solved.Based on the theory of educational equity and efficiency,this paper takes the three principles of educational finance as the research criteria to analyze the adequacy of investment,fairness of distribution and efficiency of allocation of special education funds in Kaohsiung.Research findings:1.The amount of special education funds invested in Kaohsiung city meets the minimum standards for local education.Since the implementation of the special education law in 1997,the total investment in special education in Taiwan has reached the statutory percentage.For example,the total expenditure on special education in Taiwan will be Nt $110,7641,9000 in 2018,accounting for 4.65% of the total budget for regional education,up to the legal standard of 4.5%.2.The allocation of special education funds in Kaohsiung conforms to the principle of vertical equity.Special education needs to hold the attitude of vertical fairness,that is,the different educational objects should be treated differently;This article from special-education schools education funds in turn project expenditure structure,the structure of the evenly between education situation and every born every expenditure of concrete analysis of Kaohsiung city special education school fee of choose and employ persons spending accounted for the biggest,embrace national education cost and the Taiwan area compared to teach primary and secondary school education also cost more,from that of Kaohsiung city special education school spending is fairness.3.The allocation of special education funds in Kaohsiung is efficient;From the analysis of the teacher-student ratio,materials and supplies expenditure,awards and subsidies,activity funds and fund performance of Kaohsiung special education schools,it is found that the fund implementation efficiency of Kaohsiung special education schools reaches the statutory requirement of 80% of the school education funds allocated in each year,and the allocation efficiency is relatively high.In summary,the practice of guaranteeing education funds for special education schools in Kaohsiung City has a certain representativeness,which leads to the enlightenment to mainland China.