지방교육재정 배분방법 개선에 관한 연구

목차

Ⅰ. 서 론
1. 연구의 필요성 및 목적
2. 연구내용
3. 연구방법
4. 용어 정의
Ⅱ. 지방교육재정배분에 관한 이론적 고찰
1. 교육자치제와 지방교육재정의 원리
2. 우리나라 지방교육재정배분제도의 구조
3. 지방교육재정배분 기준 비교분석의 근거

Ⅲ. 지방교육재정배분의 실태 분석
1. 지방교육재정 배분 실태
2. 시·도별 지수 적용실태
3. 현행 지방교육재정배분의 문제점

Ⅳ. 지방교육재정 배분방법 개선방안
1. 지방의 교육재정 확보노력을 반영하는 배분방안
2. 시도별 소비자물가지수를 반영하는 방안

Ⅴ. 요약 및 결론
1. 요약
2. 결론

본문내용

go : The University of Chicago Press, 1968.
ABSTRACT
A study on the development of local education finance allocation
A Thesis for the Degree
of
Master of Education
by
Song, Jong-Jin
Major Advisor : Yun, Chung-Il, Ph. D.
Department of Education
Graduate School
Seoul National University
1998
A study on the development of local education finance allocation
1. The purpose of this study
Education finanace is to attain, allocate and manage the educational expenditures which central government and local governments require. Educational finamce support all the educational activities, which are the national and social businesses. Nowadays, It is expected that the responsibility of local governments will become higher because of the implement of "self-governing system of education".
In this situation, to analyze the reality of local educational finance allocation is necessary. Based on this necessity, this study intended to point out the problems and, as a result, to investigate better allocational method for the future education.
2.. The methods and contents of this study
The methods used in this study are review of the related literature, analysis of the statistical data, and regression analysis.
The content of this study is as follows:
First, the actual analysis of local education finance allocation is evaluated on local educational cost, local education grant, local education transfer, and local education grant plus local education transfer by actual number of pupils and weighted number of pupil units. The fact is showed that the object of educational law(the equalization of educational costs) is accomplished by and large in local education finance.
Second, the city-provincial index of educational differential is changed by year. The index of educational differential is different between pre-1995 and post-1996. The fact is that the costs per weighted number of pupil is lower in metro city than in provincial areas.
Third, with the respect of educational need, effort to tax, and wealth, local education finance relates negatively tax burden ratio and consumer price index is not applied in local educational finance.
3. The conclusion of this study
The conclusion can be summarized as follows:
First, the allocation of local education finance aims to equalize the educational costs among every cities, but the practice is not equal.
Second, the allocational criteria of local education finance is city-provincial index of educational differential on weighted pupil unit, which does not reflect consumer price index. The method reflected consumer price index is to consider the gap between real quantity and nominal quantity.
Third, local government has not autonomy to decide local tax rate, but the responsibility of education in local government grows more and more. Therefore, local education finance allocation shoud reflect the effort to tax.
keywords : education finance, city-provincial index of educational
differential, tax burden ratio, consumer price index

키워드

지방교육재정,   배분방법,   교육자치제,   용어 정의,   지방교육재정배분에 관한 이론적 고찰,   우리나라 지방교육재정배분제도의 구조