現代教育券理念主要源自美國學者Milton Friedman 之主張，推 出後引起正反雙方之激烈辯論。市場經濟與社會正義之間的拉扯，使 得各國教育券之實施有其不同偏向。美國傳統以自由市場導向的教育 券計畫，至1990 年代實施之主要方案如密爾瓦基家長選擇計畫與克 里夫蘭獎助金計畫，已漸轉向具有社會正義的色彩。相較之下，台灣 基本上則仍停留在教育代金的制度性質。本研究係以義務教育為對 象，探討台灣實施教育券的可行性與適當模式。除藉由文獻分析美國 與台灣在各時期之教育券主張與實施方案之外，並將以量化問卷調查 輔以質化訪談為研究方法，瞭解分析台灣義務教育未來實施教育券之 相關議題與利弊得失。研究結果將提供教育當局未來實施教育券之參 考。 The modern development of the voucher plan is generally credited to Milton Friedman and has received support from individuals holding divergent educational beliefs since the 1960s. Opponents of the voucher system contend that parents are not sufficiently informed of educational matters and may not choose a school on the basis of quality of educational program. A number of different voucher proposals such as Milwaukee Voucher Plan and Cleveland Scholarship and Tutoring Program have been developed and implemented in the United States since the 1980s. From a historical point of view, this study will first explore the various developments and debates of different voucher plans advocated both in Taiwan and United States. This will be followed by an analysis of the feasibility of the future voucher plans that implemented in the elementary and junior high schools in Taiwan. Related questionnaire and interview will be used to investigate the public opinions of voucher plan while data collected from parents, teachers, and school administrators. It is expected that the results of study will provide valuable information to the future policy formation of voucher plans in Taiwan.