초등학교 예산운영 분석 = Analysis of Elementary School Budgeting Management

다국어 초록 (Multilingual Abstract)

In an effort to seek a scientific and rational way to plan and execute elementary school budgets, this paper analyzes the realities of current budget planning and its execution.
To this effect, a survey was conducted to vice-principals, principals, and school budget executors with a focus on how autonomously, appropriately, and efficiently they carry out the budget-related issues. The results of the survey and the suggested remedies are as follows. First, it seems necessary in planning a budget to consider the relation between school education plan and budget allotment, the more involvement of people concerned, and the benefits of the beneficiaries. Second, as far as the execution of budget goes, a free right must be assigned to the teachers in charge, and a priority should be given to the operation of the curriculum, the simplification of procedures, students' welfare, and the improvement of educational environment. Also of necessity are the constitution of budget committee, the unified channel of school accounting, the evaluation of school budget planning and execution.

목차 (Table of Contents)

• Ⅰ.서론
• Ⅱ.학교예산제도의 유형
• 1.품목별 예산제도(Line Item Budgeting System)
• 2.성과주의예산제도(Performance Budgeting System)
• 3.기획예산제도(Planning Programming Budgeting System)
• 4.목표관리(Management By Objectives)예산제도
• 5.영기준예산제도(Zero-Base Budgeting System)
• 6.예산제도의 비교 및 기타
• Ⅲ.학교예산운영의 분석준거
• 1.자율성
• 2.적정성
• 3.효율성
• 4.책무성
• Ⅳ.초등학교 예산운영 현황
• 1.조사대상
• 2.조사내용
• 3.분석방법
• 4.분석결과
• 5.학교예산운영의 개선 방안
• Ⅴ.결론
• 참고문헌