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"Toilet" is indispensable to any public facilities, and "school toilet" is an extremely important part of the campus environment.The pros and cons of school toilet facilities, whether it is hardware, hardware maintenance or cleaning maintenance, etc., are deeply influence students' physical and mental health, and poor school toilet management, will make the teachers and students is the incidence of acute or chronic damage increase.In order to make students have a good toilet environment, the ministry of education to strengthen school toilet promotion of the whole project, and help the school build safe campus, so to promote the "national primary and secondary school buildings of old public toilet renovation project implementation plan", the ministry of education national and preschool education department planning from 104 to 104 annual subsidy related repair funds, used for toilet device reconfiguration and internal environment restoration improvement works.So plan for the first 104 implementation, for the subsidy school project planning and without the use of specific planning reference, this research with the national primary and secondary schools of the first get subsidies for 104 as the research object, explore the schools in the project of the old toilet renovation funds usage, to arrange, the comparative analysis to understand the spending proportion, continue to promote the establishment of a reference model for the project. This study use participatory observation, descriptive statistics, and comparison analysis method, the preliminary construction of Taiwan's public schools old toilet environmental renovation project funds classification method, through different counties, different regions, different application amount of descriptive statistics and comparative analysis, and through "from after use assessment to explore" the ministry of education, 104 year old Taiwan public national primary and secondary schools the toilet renovation project implementation plan "productive" paper discusses the renovation project of the national primary and secondary schools of subsidies for 104 needed to respond to the campus old toilet renovation project planning, on the basis of the assessment results and the classification of blue-chip school, for the first batch of 104 won the national primary and secondary schools of subsidies to classify, using descriptive statistical analysis and correlation analysis, it is concluded that public national primary and secondary school buildings of old toilet renovation funds using the standard assumption, paint, mud to the construction engineering, lie between engineering, doors and Windows, ceiling, engineering, electrical engineering, sanitation, water supply and drainage engineering, labor safety and health costs, quality management, contractor management profit, engineering insurance, taxes, and other accounting for the overall engineering reference rate of 5.3%, 25% ~ 35%, 2.4%, 10% ~ 20%, 10%, 2.3%, 5.2%, 14% ~ 20% and 20% ~ 3%, 0.5%, 0.6%, 5.2%, 0.5%, 4.8%, 0.5%, let the spending more reasonable and better respond to the old school toilet renovation plan.
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