교육복지투자우선지역사업 재정 배분방안 연구

다국어 초록 (Multilingual Abstract)

This article analyzes case of current finance distribution of Education Welfare Investment Priority Zone Policy(EWIPZP) and equity of per pupil expenditure of WEIPZP as the financial source transits from special grant to general grant in order to discuss future methods of finance distribution at the local level. Current distribution method of Ministry of Education which uses school numbers and level of low-income students causes inequality of EWIPZP expenditure. Local education agencies' distribution methods also cause inequality of per pupil revenue of WEIPZP since it allocate 20% of base fund to all WEIPZP schools. Results of equity analysis
illustrate that coefficient of variation is about 0.4 and Reverse-McLoone index and Verstegen index dissatisfy the equity standards. Regional education agencies need to allocate fund to local educational agency 120 million won per school according to the general grant formula of Ministry of Education. Specific methods of distribution to each school need to be decided by local education agency. However, each local education agency needs to exclude base budget for schools and distribute the EWIPZP budget based on per low-income pupil expenditure equally.

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