期刊目錄列表-第二十七期索引【教育評鑑研究期刊】(109年6月出版)

公立中小學教師人事成本國際比較  [詳全文]

作者：  張熒書

刊期：第27期
日期：2020年6月
頁碼：61-106
DOI：10.6866/JEAE

摘要：
本文以OECD 2019年版《教育概覽》以及臺灣、中國（含全國平均與北京市）、香港、澳門（含私立學校）、新加坡等華人五地的法令規章與官方統計資料為依據，綜合比較2016/17學年度（2017年度）各國∕地區公立中小學三階段的教師人事成本及其影響因素，並從政府整體財政的角度，分析2016年度教職員人事支出與教育支出（含經常門與資本門）的關係。教師人事成本影響因素以OECD每生教師人事成本計算公式中的四個變項（教師法定薪資、學生全年法定上課總時數、教師全年授課總時數、班級規模與生師比）為分析架構，並在有無考量國家∕地區財富（以人均GDP為代表）的二種不同情形之下，分析公立學校三階段每生教師人事成本的增減變化、政策抉擇、及其教育意義。最後據以提出相關政策建議。

關鍵詞：教師人事成本、教師待遇、教師員額編制、教師人力資源、教育財政

Journal of Educational Administration and Evaluation, June 2020, Vol. 27

On Public School Teachers’ Compensation An International Comparison

Author : Ying-Shu Chang

Vol.&No.： No. 27
Date：June 2020
Pages：61-106
DOI：10.6866/JEAE

Abstract：

This study aims to make an international comparison of public secondary and elementary school teachers’ compensation between the Organization for Economic Cooperation and Development (OECD) member countries and Taiwan, China (at both national and Beijing level), Hong Kong, Macao (including private schools), and Singapore. Data from “Education at a glance 2019 OECD indicators” and government figures of the above five Chinese-speaking countries/regions are calculated and analyzed for comparison. Teachers’ base salaries in the school year 2016/17 (or 2017), relations between staff salaries and educational expenditures in FY 2016, and salary cost of teachers per student (teachers’ base salaries, in-class time for students, teaching time for teachers, estimated class sizes, and student/teacher ratios) are applied to scrutinize the changes in teachers’ compensation and their influence on education finance, with/without GDP per capita involved. Finally, the author provide some policy recommendations based on the analysis.

Keywords：salary/compensation cost of teachers, teachers’ salary/compensation, teaching staff establishment, human resources in education, education financee