국립대학교 기성회 예산편성 연구 = (A) Study on the Budgetary Allocations in the Parents-Supporting Finance of National University

다국어 초록 (Multilingual Abstract)

It needs a great deal of expenses to produce high skilled manpower in the higher educational institutions. Securing enough expenses for the institutions is the key of raising the quality of education and developing the national competitiveness. However, it needs to consider national financial situation and parents´ burden. It is also an important task to use the limited financial resources efficiently for the future-oriented education.
The purpose of this study is to examine financial structure of national universities, and characteristics of parents´ supporting finance in the national university. The examination focused on parents´ supporting finance revealed the following problems.
First, though the management of parents´ supporting finance has been entrusted to the individual university since 1987, it is still controlled according to the ˝non-national treasury managerial regulations.˝ The university does not have enough financial autonomy.
Second, in developing the budget the university adopted the Ling Item Budgeting System based on the incrementalism, which lacked financial flexibility. Due to the insufficient connection between educational plan and budget, it is hard to expect the rationality of financial management and the efficiency of financial investment.
Third, according to the management policy of the President or budgeting department, standard for the distribution of ˝the operating fund˝ and ˝the experiment fund˝ is utilized differently every year. So there have always been conflicts and confusions among the university members over the fair distribution and allocations of the budget.
Forth, as the general accounting and parents´ supporting accounting of the university finance, are managed separately, efficient formulation, enforcement and investment of the budget are not accomplished.
The problems resulted from the lack of autonomy which was caused by the legal and administrative restrictions in the process of the financial operation as the national university. As the amount of finance for university education does not meet the financial need, the efficient allocation and the autonomous, effective budget operation are required for the university development. In this point of view, the suggestions for the improvement of the budget development process are the followings.
First, in the budget accounting ordinance, it needs to establish the special clauses where the situation of a university is reflected.
Second, it needs to establish and implement special accounting law as a device to integrate and operate general accounting and parents´ supporting accounting.
Third, it needs to formulate the budget based on the cost of education.
Forth, it needs to introduce the planning programming budgeting system.
Fifth, it needs to operate the standing committee which consists of faculty members and staff who have the financial specialty and representativeness.

목차 (Table of Contents)

• 목차
• Ⅰ.서론 = 1
• 1. 연구의 필요성 및 목적 = 1
• 2. 연구의 내용과 방법 = 2
• 3. 연구의 제한점 = 2
• Ⅱ. 국립대학의 재정구조와 기성회 회계 = 4
• 1. 국립대학의 재정구조 = 4
• 1) 교육예산의 성격 = 4
• 2) 국립대학의 재정구조 = 6
• 2. 기성회 회계의 성격 = 8
• 1) 기성회의 의의 및 목적 = 8
• 2) 기성회 회계의 법적 근거 = 9
• 3) 기성회 회계의 특징 = 9
• Ⅲ. 예산결정이론 = 12
• 1. 예산결정의 개념 = 12
• 2. 예산결정이론 = 13
• 1) 예산결정의 2대 요소 = 13
• 2) 점증주의 예산결정론 = 14
• 3) 총체주의 예산결정론 = 19
• 3. 교육재정에서 추구되어야 할 가치준거 = 23
• 1) 자율성 = 24
• 2) 효율성 = 24
• 3) 합리성 = 24
• 4) 책무성 = 25
• Ⅳ. 기성회 예산의 편성실태 = 26
• 1. 기성회 회계의 예산분류 = 26
• 1) 세입예산과목 = 26
• 2) 세출예산과목 = 27
• 2. 기성회 예산의 편성과정 = 29
• 1) 기성회비 결정 = 29
• 2) 기성회 예산의 편성 = 33
• 3. 기성회 예산의 내용 = 45
• 1) 세입예산 내용 = 45
• 2) 세출예산 내용 = 49
• 4. 일반회계와의 관계 = 58
• Ⅴ. 예산편성의 개선방안 = 63
• 1. 특례조항 신설 = 63
• 2. 특별회계법 제정 = 64
• 3. 교육원가에 의한 예산편성 = 65
• 4. 계획예산제도의 도입 = 66
• 5. 대학재정위원회 운영 = 67
• Ⅵ. 결론 = 68
• 참고문헌 = 70
• 부록 = 73
• Abstract = 76