학교회계제도의 성과와 전망

• 영문명: The Future Prospect and the Analysis of Performance of School Accounting System
• 발행기관: 한국지방교육경영학회
• 저자명: 반상진
• 간행물 정보: 『지방교육경영』제8권 제1호, 47~71쪽, 전체 25쪽
• 주제분류: 사회과학 > 교육학
• 파일형태: PDF
• 발행일자: 2004.12.31

영문 초록

The purposes of this study are to analyze the current situation of school accounting system focused on revenue and expenditure settlement of accounts by school level and by scale of school, to review the problems and the performance of it, and finally to suggest the future prospect and implication for an effective school accounting system. The main findings in this study are the followings. First, it can be said that the ratio of public funding on the educational revenue settlement of accounts was higher than that of private funding in the elementary and middle school level. Meanwhile, the ratio of private funding on the educational revenue settlement of accounts was higher than that of public funding in the high school level. Second, in the analysis of expenditure settlement of accounts by school level, the ratio of the operation cost on the total educational expenditure tended to increase in the higher level of school. On the other hand, the ratio of the client charged cost on the total educational expenditure tended to increase in the lower level of school. More importantly, the ratio of instructional cost on the total educational expenditure had to be increased to improve teaching and learning activities. Finally, we expect that the major policy suggestions would help enhance both effectiveness and efficiency of school accounting system for higher educational productivity. And we anticipate that the reforming school accounting system, in the long run, could also pave the way to change the investment policy from the expansion of education to the improvement of quality of schooling.

목차

Ⅰ. 문제의 제기

Ⅱ. 학교회계의 운영 현황 분석

Ⅲ. 학교회계 운영 성과와 과제

Ⅳ. 결론; 학교회계제도의 향후 전망

참고문헌