在我們社會中,常常會聽到大家提起公平與正義。但是我們政府在頒發政策時,都說以公平正義原則作為措施動機。教育券的政策在台灣實施有一些時間了,但教育券的實施真的符合公平正義嗎?本論文首先以Rawls之正義論為出發點,來探討其理論在教育券政策上之啟發。並討論教育券之提出者Friedman對教育券之思想看法,以回朔教育券之政策概念的起源。同時在經驗層次上,將以美國及智利之教育券政策之經驗為參考點,來檢視台灣之教育券實施經驗,並討論其正義性問題。最後再討論台灣學界對教育券之看法,以了解台灣對教育券之觀點。經過以上的分析,作者發現(一)一般對教育券看法已脫離了Friedman之前所提之教育選擇權之觀點,而把教育券當成匡正教育不平等的一種手段;(二)台灣教育券政策之施行並沒有系統性的教育理念的思考,似乎只是急就章的政治考量的結果;(三)雖然一般對教育券看法轉向為正義性的問題,但是並沒有系統性的論述。由Rawls的正義理論之差異原則觀點,可以合理化教育券政策救助弱勢之轉向。 In our society, people often talk about equity and justice. Our government claims that any policy should be carried out on the basis of equity and justice. The voucher policy has been implemented in Taiwan for some time. However, does this policy conform to the principle of equity and justice? The thesis aims to examine Rawl's "Theory of Justice" and explore its implications on voucher policy. I will begin with the discussion of the idea of Friedman, the initiator of school vouchers concept, on voucher policy to retrospect to the origin of the policy and refers to the voucher policy experiences in the U.S. and Chile to examine the issue of equity and implementation in Taiwan. Last, opinions from academic circle in Taiwan are also examined to find out scholars’ point of views on the policy. Through the aforementioned analysis, the researcher concludes: 1) Scholars regard the policy as a way to rectify inequity in education and has detached from Friedman’s idea of freedom of choice. 2) The voucher policy in Taiwan has not been carried out systematically; instead, it has been put into hasty operation out of political concern. 3) Although scholars tend to consider voucher policy an issue of justice, they fail to state it systematically. Rawl's "Difference Principal" in "Theory of Justice" rationalizes the voucher policy's direction change towards subsidizing the underprivileged.