偏鄉教育問題向來受到關注，而如何透過經費分配機制的變革來達成縮短學生學習成就城鄉差距之目標，更是政府多年來努力的重點所在。為突顯偏鄉學校之個別差異與資源不足情況，政府業於2018年5月公布「偏遠地區學校分級及認定標準」，將偏鄉學校依五大面向與9項指標進一步分為「偏遠、特殊偏遠與極度偏遠」三個等級。其後，配合偏鄉學校之重新分類，對於不同等級之偏鄉學校應給予多少經費才能稱之為足夠？教育經費應花在哪裡才是有效率的？何種經費補助方案才能有效達成提高偏鄉學生學業成就的目標？前述問題亟待獲得解答。基於此，本計畫旨在企圖透過偏遠地區學校教育經費分配機制之改善，逐步拉近各級偏遠地區學校學生學習成就差距，並以落實教育機會均等理想為最終目標。

　　School education in remote areas has long been a concern for society in Taiwan. Finding mechanism to reduce the gap of learning performance between urban and rural students through reform of education funding allocation has been a focus of the government’s efforts for many years. In May 2018, the Taiwan government launched the “Standards Governing the Determination of Levels and Classification of Schools in Remote Areas.” Using nine indicators based on five dimensions, remote schools were divided into general, special, and extremely remote schools, in order to demonstrate the difference between these schools in terms of sufficiency of resources. However, several questions remain unanswered: such as how education funding should be allocated according to the school’s resources, how education funding should be spent to ensure its effectiveness, and how the funding programs could most effectively improve the learning performance of students in remote areas.