初等學校 敎育計劃과 豫算編成의 效率的인 連繫 方案 探索

홍정필 韓瑞大學校 敎育大學院 2004 국내석사

This study looks into the meaning and condition for management of education program and budget compilation in elementary schools in order to search for effective ways to manage the education program and budget compilation for efficiency of school management. The study set a goal of researching effective management plans by looking into the current status of education program and budget compilation of elementary schools. In order to attain the goal, the following questions were made. 1. What is the analysis standard for the search of effective education program and budget compilation? 2. What are the current status and the problems of education program and budget compilation in elementary schools according to the analysis standard? 3. What are the reasonable ways to improve for effective management of education program and budget compilation? For the study, relevant literatures were investigated and in-depth interviews were done. As for the investigation of literatures, the study looked into theory of education program, theory of school budget, contents/effect of the new school account system, and current status of education program and budget compilation along with previous studies. The in-depth interviews were done on 9 teachers and employees at the administration office in 3 public elementary schools of D County, Chungcheohgnamdo. When the results from the study were summarized according to the analysis standard, they are as the followings. 1. It is concluded that there should be concrete and flexible principle and basis that are appropriate for the school as an effective way to manage the education program and budget compilation. 2. There should be a training plan for whole members as a way to manage establishment of plans and procedure for education program and budget compilation. The training should be diverse and realistic. Also, a small committee needs to be formed for active operation and even the members of the small committee should be well informed and notified so that they can learn to run the committee well. 3. As for effective management of process of education program and budget compilation, the members of the school should try to learn and understand the work of their departments. The teachers should participate in the school management more seriously rather than taking it as one of routine works. 4. As an effective plan to evaluate results for education program and budget compilation, the schools need to increase the participant rate of the teachers through training and evaluation of training for evaluation and in-depth activities as well as flexible finance management and process of evaluation results by presenting problems so that the teachers can acknowledge the necessity of evaluation. This is known to be very effective evaluation of results for education program and budget compilation. When we put these results together, we can see that the current status of the 4 analyses on system, plan, management, and evaluation for education program and budget compilation is negative. The followings are the effective ways of managements. First, the system should be put in a definite shape so that it could be reviewed and performed voluntarily. Second for the establishment and definition of plans, the plans should be established through reallstic and active participation such as training, operation of relevant small committee, and collection of opinions. Third for the management, the participant rate for development, role, and management of active performance ability needs to be raised. Fourth, clear and effective result precessing through voluntary interest and participation is required. Therefore, education program and budget compilation through these solutions can increase the efficiency of school management. Also, a new school management system for improvement of school education can be created. The following suggestions could be made based on the above conclusions. There should be constant and further studies on; 1. interaction between management of education program and school management system related to school management condition along with management status 2. status of education program and budget compilation in middle schools, and management status of private schools as well as ways to improve it 3. status of education program and budget compilation in schools of large districts and ways to improve it 4. development and application of models for effective management of education program and budget compilation of individual schools.

學校豫算會計制度 改善方案 硏究 : 忠淸南道 公立 初·中·高等學校를 中心으로

임명빈 忠南大學校 行政大學院 2003 국내석사

We tried to find out the improving ways by investigating and analyzing the actual operation condition of the school budgeting and accounting performed since 2001 with questionary in this study. This system is autonomously operated by individual schools on the purpose of enhancing the qualitative level of school education with effectively supporting various educational activities. In this system the school budget which has been complicatedly formed and executed following each kind of fund, becomes simply operated and unified into sole accounting item. However this system has produced lots of achievements a s well a s many problems. We are telling what problems and things to be improved are in this system. The followings are the constituents and the results of this study; First, for the deeper understanding of school accounting and budgeting system, school finance, individual school's responsibility management system and school accounting system in developed countries were reviewed through existing studies and literatures. Second, in order to find out the actual condition of school accounting and budgeting in current schools the budgeting and settlement condition of 139 public elementary, middle and high schools in Southern Chung-cheong was analyzed. Third, in order to grasp the understanding degree about this system by teachers, school operating committeemen and students' parents, the whole elementary, middle and high schools in Southern Chung-cheong were analyzed with questionary. The following improving ways were found in the result above; 1. Concerned with planning and system. First, school chiefs should make a short and a long plan to operate school relating to budgeting with the plan, and should try to autonomously secure school income, school development fund, subsidiary and support fund. Second, training target volunteers should be formed into small and similar group in quality focused on practical affairs, and the teachers and administrative officials who would be employed should be trained concerned with school budgeting and accounting, which will improve training method. Third, small schools should be unified to secure finance, the plan for arranging object cost of business should be notified at the early part of year to simplify work and the standard of financial arrangement and standard education cost should be reconsidered to fairly arrange finance in individual schools. Forth, 'the law concerned with education cost duty from the government and local autonomy institute(temporary title)' should be enacted so that local autonomy institutes should charge educational cost, the item, 'the supporting fund for school operation' should be inserted in the evaluation item of 'the execution rule in the law of local educational finance arrangement' to consider the fairness between cities/provinces and a duty regulation to open school budget in public should be established. 2. Concerned with the things to be improved of school budget operation. First, for organizing budget the timing for making up budget and teacher appointment should be regulated, education should be performed before organizing them, and the modeling for budget organization and the assisting data should be distributed a s a reference in organizing budget. Second, concerned with budget deliberation budget schedule and deliberation data should be prepared and formed, and small-sized committee for budget deliberation should be established for the easy deliberation by school management committeemen. Third, concerned with execution the accounting rule in national and public elementary and middle school' should be reformed to establish school accounting rule fitting to small-sized finance operation, the decision ground should be prepared for superintendents of city and province to decide detailed execution procedures and the system to execute school budget should be introduced. In addition, the computer system for school accounting should be prepared, the complicatedly operated target business cost should be considered to be inserted in the revised supplementary budget on the expired date of accounting and the costs involved in direct education cost of beneficiary's cost should be transferred to tax revenue or expenditure in school accounting, and the costs less related to education to the cash except tax revenue or expenditure. Finally, concerned with the audit and evaluation on school budget and accounting. First, the concept of the audit focused on correction should be directed to the evaluation on the school's whole management, analysis in problems for consultation. Second, the systematic improvement where the board of audit is established to deliberate supervised results in detail for reformation is needed. Third, the trial to produce the information on management accounting to revive the evaluating role on the school budget education and then the ground for the evaluation on school finance appraisal should be developed.

學校會計制度의 效率的 運營方案에 관한 硏究

김봉기 全州大學校 敎育大學院 2003 국내석사

In the competitive era faced with the advent of 21C knowledge-based globalization, the new school accounting system has been carried out in pursuit of accomplishing the more efficient and autonomous management within the unit school since 2001, along with 'the school-center management' on the basis of the peculiarity and the autonomy. The successful operation of school accounting system requires a thorough improvement of existing budget allocation practices, that is, the current situation that supervising education agencies allocate budgets to each school and decide in advance objectives or businesses of budget use in consensus with each of the education family such as ordinary teachers, parents, the members of the community. This study is to find out a more efficient management plan on the basis of the recognition of teachers who are integral members in school accounting system. The seven essential conclusions in the school accounting system are as follows: 1. Each of the schools itself should provide teachers a preliminary training of budgeting. 2. The standard school budget should be allocated in order to perform its capacity related to education to the utmost. 3. All of the responsible workers, or school adminstration officers have to make great effort to work out a plan to make possible expenditures. 4. A permanent subcommittee is operated to accomplish the new budget demand effectively. 5. The report on quarterly settlement of accounts is open to ordinary teachers and members of school management, all of whom are responsible for school budgeting. 6. School accounting system should be related to the plan of school education to sustain the effectiveness of creative education in each level of school. 7. For the desirable management in school accounting system, the effort of sharing information is necessary in education family.

初等學校 零基準豫算制度(ZBBS)의 適用에 관한 探索的 硏究

장현 東亞大學校 大學院 2001 국내박사

현행 초등학교 예산운영은 품목별 예산제도를 적용하여 관·항·목 등에 따라 획일적으로 정해진 기준에 의해 학교예산의 대부분이 목적성 경비로 구성됨에 따라 예산운영의 경직성 초래로 특색있는 교육활동을 저해하고 있는 실정이다. 따라서 본 연구는 과거처럼 주어진 항목, 배정된 예산을 집행하는 수동적인 행정에서 탈피하여 학교회계의 변화 수용, 교육의 효과 증대, 학교의 실정에 부합된 예산 관리 등 학교가 제 기능을 다할 수 있는 과학적이고 합리적인 방안의 모색을 위해 초등학교 예산운영에 있어서 영기준예산제도를 도입 적용하기 위한 방안을 탐색하는데 그 목적이 있다. 본 연구의 방법 및 내용은 다음과 같다. 문헌연구를 통하여 영기준예산제도의 예산편성 기법을 탐색하고, 학교 예산제도의 변천과정에 따른 예산기법을 비교 분석하였으며, 조사연구를 통해 현행 초등학교 예산편성과 집행과정의 실태와 문제점을 분석하고 학교예산 운영에 대한 요구분석으로 영기준예산제도 적용을 위한 전제 조건을 파악하였다. 그리고, 영기준예산제도를 초등학교에 적용하기 위한 단계를 설정하고 학교회계와 교육의 효과 증대, 학교교육계획과 연계된 예산관리 등 과학적이고 합리적인 예산 편성 방안을 구체적으로 제시하였다. 영기준예산제도는 목표달성을 위해 계획과 예산을 유기적으로 연결시키는 예산제도이므로 초등학교예산의 편성에 영기준예산제도를 적용하기 위해서는 학교의 계획인 학교교육 계획과 예산편성을 통합시키는 것이 필수적이다. 따라서 영기준예산제도에 의한 초등학교예산의 편성과정은 1단계 학교교육계획수립, 2단계 : 의사결정단위의 설정, 3단계 : 의사결정패키지(사업계획서)의 작성, 4단계 : 심사 및 우선순위결정, 5단계 : 실행예산의 편성, 6단계 : 예산 확정 및 공고로 정하고 이 절차에 의해 영기준예산제도에 의한 예산편성 과정을 탐색하였다. 본 연구를 통해 얻어진 결론은 다음과 같다. 학교재정의 문제는 단위학교 예산제도의 정착을 목표로 하고 있다. 영기준예산제도는 학교교육 목표를 세분화하고 사업의 우선 순위를 정하여 단위학교의 예산을 편성ㆍ집행함으로써 단위 학교의 특성에 맞는 책임경영을 꾀 할 수 있다. 따라서 영기준예산제도를 초등학교 예산편성과정에 제대로 적용한다면 그것이 갖는 제효용에 비추어 지금까지의 예산배분의 비효율성, 교직원의 예산편성에 대한 무관심, 계획과 예산의 유리 등의 문제점을 해결 할 수 있을 것이며, 예산의 합리적인 배분과 집행을 기함으로서 민주적인 학교풍토가 조성될 수 있을 것이다. 영기준예산제도가 정착되기 위해서는 학교예산 편성과 집행 및 결산상의 문제를 해결하기 위하여 자율성 조장, 수월성 진작, 효율성 증대 및 책무성 제고 방안을 단계적으로 적용하여 실천해야 할 것이다. 먼저 학교 예산편성면에서 예산 편성과정에 이해관계자 참여를 확대하고, 수요자 중심의 예산편성, 예산편성의 실명제 도입, 집행과정에서의 사업별 담당교직원에게 자율권 부여, 교육본질 추구적인 사업에 예산의 우선 집행, 예산집행 절차의 간소화, 분기별 심사 분석제 도입, 예산 집행결과의 문제점 개선을 위한 예·결산소위원회 구성, 학교회계 단일화, 사업별 결산 실시, 학교재정평가 등이 이루어져야 된다. 또한 학교의 자율성과 책무성이 강조되고 있는 상황에서 학교예산의 편성과 집행 기능은 더 없이 중요하다. 과거처럼 주어진 항목, 배정된 예산을 집행하는 수동적인 행정에서 학교의 실정과 교육과정의 요구에 합당한 자율적인 예산의 관리 운영은 당연한 명제라고 하겠다. 이러한 점에서 초등학교 예산편성의 영기준예산제도의 도입에 관한 연구는 큰 의의를 갖고 있다고 하겠다. The purpose of this study is to explore for ways of introducing the ZBBS system for elementary school budget in which educational institutions can expect changes in school accounting, increased effects of education and budget control as fit for individual school circumstances, avoiding the passive adminstration and enforcement of allocated, fixed budgets based on items. The method and content of the study are as follows : The study explored budgeting techniques of the ZBBS system through literature research and made a comparative analysis of changes in budgeting techniques under the existing school budget systems. Then the current situation and problems of budget-making for elementary schools were surveyed. As a part of the demand analysis on school budget management, the study determined prerequisites for applying the ZBBS system and set stages for applying the system to elementary schools. Finally the study provided scientific and rational ways of budgeting, for example, school accounting, increasing educational effects and budget controls associated with school education plans. It is essential to integrate school education plans with budget compilation to apply the ZBBS system to elementary schools since the system is a framework which connects plans and budgets organically for the accomplishment of objectives. Elementary school budgets under the system would be formed through six stages, or the establishment of school education plan, determination of decision-making units, preparation of the decision-making package( business plan), examination and preference setting, compilation of the operating budget, and the determination and public notification of the budget. Major findings the study can be described as follows : Concerning school finance, the ZBBS system aims at settling budget systems for individual schools. It also promotes responsible management at individual schools by classifying objectives of school education, setting preferences of school businesses and compiling and enforcing individual school budgets. The proper application of the ZBBS system in budgeting for elementary schools could help solve the past problems such as inefficiency in budget allocation, teachers' indifference to budgeting and unconformity between plans and budgets when the usefulness of the system is considered. The system also could contribute to form a democratic school atmosphere by promoting the rational allocation and enforcement of budgets. To firmly establish the ZBBS system requires problems with the compilation, enforcement and settlement of school budget, for which ways of promoting autonomy, easiness, efficiency and responsibility should be put into practice step by step. More specifically, increased participations of the persons concerned in budgeting, customer-oriented budgeting, real names-based budgeting, the imposition of autonomous powers to teachers related to school businesses in budget enforcement, budget preference to the pursuit of educational essences, simple procedures of budget enforcement, quarterly budget examinations and analyses, the formation of the sub-committee of budget settlement for solving problems of budget enforcement results. the unification of school accounting, budget settlement of each school business and the evaluation of school finance should be realized. The compilation and enforcement of school budgets are enormously important in a situation that the autonomy and responsibility of schools are being emphasized. It is a natural proposition that budgets are enforced, managed and operated autonomously to meet the circumstance and educational process at each of individual schools. In this sense, the introduction of the ZBBS system in budgeting for elementary schools is worthy to be studied as a significant thing. To raise the elasticity of the ZBBS system requires increasing the absolute size of elementary school budgets and expanding the budget size which can be controlled by principals at their discretion.

학교예산회계제도의 도입과 발전과제

우원식 위덕대학교 교육대학원 2003 국내석사

학교회계제도는 건국 후 50여년 동안 고착된 학교 현장 재정 운영이 기본부터 바뀔 수 있는 제도임이 분명하다. 그러나 이것이 당초 실무자가 구상한대로 학교현장에서 성공적으로 정착하느냐의 여부는 전적으로 제도를 운영하는 사람에게 달린 문제이기 때문이다. 때문에 단위학교의 교육적 기능을 극대화하기 위해서는 학교의 자율경영이 보장되어야 한다. 자율경영은 독자적인 의사결정이 가능하여야 하며 의사결정의 중요한 요소는 재정이라 할 것이다. 지금까지 우리의 교육재정은 기관운영을 위한 최소한의 경비를 조달하는 수준에 불과하였다. 2001년부터 새로이 도입된 표준 교육비 계도는 교육재정의 안정적 확보를 가능하게 하므로 자율의 기틀을 마련한 것으로 볼 수 있다. 그러나 새로운 학교예산회계제도는 시행된 지 3년 밖에 되지 않아 일선 학교 현장에서는 많은 시행착오를 겪고 있다. 따라서 본 연구는 학교예산회계제도의 성공적인 정착을 위하여 시행과정상의 문제점을 분석해 보고 개선책 및 발전과제를 도출하고자 노력하였다. 본 연구 결과와 논의를 통하여 얻어진 결론은 다음과 같다. 첫째, 단위학교의 교육비특별회계전입금을 적정 수준으로 유지하기 위해서는 교육예산을 늘릴 수 있도록 교육부에서 국가 차원의 대책을 수립해야 한다. 둘째, 시·도 교육청에서는 학교기본운영비를 배부할 때 학급수, 학생수, 교직원수 등에 따라 일괄적으로 배부하지 말고 신설학교나 주위여건 등 객관적 기준 등을 고려하여 학교실정에 맞는 공정한 배부가 이루어질 수 있도록 힘써야 한다. 또한, 교육 활동의 수준을 높이기 위하여 학교운영비를 적정 수준으로 현실화할 필요가 있다. 셋째, 단위학교에서는 자체수입의 증대를 위하여 학교 시설물을 지역주민들에게 과감하게 개방할 필요가 있다. 넷째, 학교예산회계제도에서는 단위학교책임경영제의 도입으로 학교 발전 기금을 확충하여 학교예산에 전용할 수가 있다. 그러므로 단위학교에서는 학교 발전 기금의 확충을 위하여 다방면의 노력을 기울여야 할 것이다. 다섯째, 학교의 예산은 학교 구성원들이 공감하고 협의하는 교육목표를 달성할 수 있도록 학교교육계획과 긴밀히 연계된 예산계획을 수립해야 할 것이다. 여섯째, 학교회계제도를 정착하고 발전시키는 것은 그것을 운영하는 구성원들의 참여자세에 달려 있다. 학교장, 교감, 행정실장, 교사, 학교운영위원 등 모든 구성원들이 주인 의식을 가지고 예산편성에 적극적으로 참여해야 한다. 일곱째, 아직까지 예산편성안을 교육계획서에 게재하는 학교는 없다. 그러나 예산의 투명성과 구성원들의 적극적인 참여를 유도하기 위해서도 예산편성안을 교육계획서에 게재하는 것을 고려해봄직 하다. 새로운 제도가 마련되면 거기에 수반한 시행착오가 있기 마련이다. 새로운 학교회계제도는 시행된 지 3년째로 접어들었다. 어떤 제도든 장·단점이 있다. 장점은 살리고 단점은 보완하여 새로운 학교회계제도가 발전적으로 정착될 수 있도록 제도 보완에 구성원 모두가 적극적 참여 자세를 가져야 할 것이다. A school account system must be a system that a school spot finance operation adhered for 50 years after establishment of a country can be changed from basis. But It depends on persons who run it whether it settles successfully in a school spot or not according to a intention of a person in charge who devised it entirely for the first time. Therefore Self-regulation administration of a school should be guaranteed to maximize a educational function of a unit school. Self-regulation administration makes a independent decision possible and the important effect of a decision-making must be a finance. Our education finance was not more in level that furnish minimum expense for school operation so far. A standard school expense system that has introduced newly since 2001 makes the spot school to get a basis of self-regulation and stable security of education finance. But, the new school budget account system has been suffering from many trial and errors in school spots for 3 years since it was enforced. Therefore, for successful fixing of the school budget account system this study analyzed problems on enforcement process and tried to draw a reforming measure and development subject. Through this study noted conclusions are following: First, the Ministry of Education must establish countermeasure of country dimension to increase education budget that holds school expense special account of unit school by optimum level. Second, distributing school basis operational expense to unit schools , city and the degree Ministry of Education must not distribute it only fairly according to number of class, student body, and teaching staff etc. considering following standards: newly -founded school , surroundings, and so on. In other words city and province Ministry of Education must try to distribute it to school real condition fairly. Also, need to actualize school operational expense by optimum level to heighten level of education activity. Third, Unit school needs to open school facilities to local residents drastically for enlargement of itself income. Fourth, unit school has to try to expand school development fund through the force of responsibility administration emperor's introduction in school budget account system and be able to use the school budget exclusively. Therefore, it must incline many-sided effort for expansion of school development fund. Fifth, budget of school may have to establish the budget plan associated with the school educational plan that school constituents confer to achieve education targets. Sixth, settling and developing school account system depends on the participation manners of constituents which operate it ; Principal of a school, vice headmaster, administration section chief, teacher, school operation committee etc., all constituent must participate actively in the composition of a budget with the master's consciousness. Seventh, There are no school which inserts compilation of a budget in an education plan up to now. Therefore it is good to consider that the compilation of a budget is inserted inside an education plan to induce the clearness of a budget and the active participation of constituents. A introduction of a new system is apt to accompany errors of the trials. 3 years have passed since New school account system was enforced. There is merits and defects in all systems. The advantages must be developed more and the shortcomings must try to be improved. All of constituents must have a active attitude of participation in a system improvement so that new school account system can be settled constructively,

학교예산회계제도에 대한 교원들의 인식 분석

이미옥 이화여자대학교 교육대학원 2002 국내석사

2001년 1월 28일 초·중등교육법이 개정되면서 학교회계가 설치되었고, 단위학교에서는 독자적으로 회계를 운영하게 되었다. 이는 단위학교의 학교 재정운영에 자율성을 부여하고, 책임 경영을 유도하는 동시에 학교 구성원 모두가 참여하는 학교예산회계제도를 도입하는 것을 가능하게 했다. 이 연구에서는 교원들의 학교예산회계제도의 실시에 대한 인식을 비롯해서 예산 편성과정·예산 심의과정·예산 집행과정·결산과정에 대한 인식을 조사 분석하였다. 이를 위해 본 연구에서는 이론적 배경을 기초로 설문지를 작성하여 사용하였다. 설문 대상자로는 서울·경기·인천 관내 초등학교 212명, 중학교 115명, 인문계 고등학교 131명, 실업계 고등학교 56명의 교원을 임의로 표집하여 조사하였다. 통계처리는 SPSS for WINDOWS 프로그램을 활용하였고 배경 변인별 차이를 알아보기 위해 χ²(Chi-Square) 검정을 실시하였다. 연구의 주요 결과는 다음과 같다. 첫째, 학교예산회계제도 실시에 대한 인식에 대해서는 학교예산회계제도에 대하여 교원들은 잘 모른다고(62.2%) 응답하고 있고, 학교예산회계제도에 대한 연수 기회가 없었다(70.6%)고 응답하고 있다. 또한, 연수 시에 고려할 사항에 대해서는 학교회계 전 과정에 대한 진행 순서, 회계관련 서류에 대한 내용뿐 아니라 학교예산회계제도 전반에 대하여 연수가 필요(83.1%)하다고 반응하고 있다. 그리고 학교예산회계제도의 발전적인 사항은 학교 예산과 결산을 공개(44.0%)하는 것이라고 인식하고 있으나 현재 학교 재정운영에 있어서 가장 요구되는 사항 또한 예산·결산의 공개(47.4%)라고 인식하고 있다. 교원들은 제도를 성공적으로 실시하는 데는 교장이 가장 큰 영향력을 미친다고 인식하고 있다. 또한, 예산과 결산의 공개 방법으로서는 학교 홈페이지에 공개하는 방식을 들고 있다. 현재는 교직원회의에서만 공개하거나(28.7%) 공개하지 않는 것(24.8%)으로 인식하고 있다. 또한 교원들은 학교 재정운용에 대한 평가가 필요하다(78.0%)고 보고 있고, 학교예산회계제도는 단위학교의 자율성을 부여(62.3%)한다고 인식하고 있다. 둘째, 예산 편성을 하는 과정에서 교원의 참여에 대하여 강한 참여의사를 나타내고(96.5%) 있으며, 직접적인 방법으로 참여(63.5%)할 의사를 보이고 있다. 교원들은 예산 편성과정에 참여할 때 회계에 대한 전문적인 지식이 부족(47.3%)하다고 인식하고, 예산 편성 시 전체교사 의견(10.8%)이 아닌 부장교사(33.9%)나 일부교사(28.4%)의 의견이 주로 반영되고 있다고 인식하고 있다. 이 외에도 학교 예산 편성 시기와 교육계획서를 작성하는 시기는 일치(81.2%)시켜야 하고, 학교에서 예산을 편성할 때 예산 요구서를 작성하여 제출하고 있다(79.4%)고 보고 있다. 교원들은 예산 편성을 할 때 학생(66.6%)과 학부모(52.1%)의 의견은 반영이 되지 않는다고 인식하면서 앞으로 학생(41.4%)과 학부모(48.0%)의 의견이 반영되어야 한다고 인식하고 있다. 셋째, 교원들은 예산 심의 과정에서 학교운영위원이 예산에 대해서 전문성이 낮으며(40.9%), 교원들은 예산심사소위원회에 대해서는 알고 있지 못하고 있는 것(55.9%)으로 인식하고 있다. 또한 예산 심의과정의 절차 진행 사항에 대해 보통(56.8%)으로 적절하다고 인식하고 있다. 넷째, 예산을 집행할 때 어려운 점으로는 예산의 집행 사항에 대해 잘 모르기 때문에(29.0%) 의사를 결정하기 어렵고 예산 사용의 우선 순위에 대한 견해의 차이(27.8%), 행정 절차에 대한 이해 부족(23.7%) 그리고, 복잡한 문서 처리능력 등에 대하여 애로 사항이라고 인식하고 있다. 또한, 예산이 부족한 경우 해결책으로는 장기 계획을 세워서 사업을 하거나(45.2%), 학교장이 외부에서 자금을 유입하거나(28.9%), 수익 사업을 벌이는 방법 또는 학교 발전기금을 모으는 방법 등을 이용한다고 응답하여 교원들이 예산이 부족한 경우 적극적이며 진취적인 노력을 기울여야 한다고 보고 있다. 한편, 평교사들은 담당 부서의 예산에 대해 잘 알고 있지 못하며(44.1%), 교감이 예산 편성 및 집행 과정에 참여해야 하는지에 대해서는 긍정적(51.5%)으로 반응하고 있다. 다섯째, 결산 심의과정이 적절한지에 대해서는 보통(58.9%)이라고 인식하고 있으며 학교운영위원들이 예산·결산에 대하여 심의를 할 때에 회의 개최 7일 전까지 예산안과 결산안을 개별 통지 받아 심의하였는지에 대해서는 모른다(49.5%)고 응답하고 있다. 이상의 결과를 보면, 교원들은 학교예산회계제도가 단위 학교에 적합할 뿐 아니라 학교운영의 자율성을 부여하는 주요한 기재로 인식하고 있다. 그리고 교원들은 학교예산회계제도에 대한 연수가 필요하고, 학교 예산·결산의 공개가 더욱 발전적으로 이루어져야하는 사항이라고 인식하고 있다. 또한, 교원들은 학교예산회계제도에 대해 긍정적으로 인식하면서 적극적인 참여를 하고자 한다. As the school accounting was established through revamping the elementary, middle and high school education law on January 28, 2001. Each elementary, middle and high school across Korea can run their school accounting. It is safe to say that the school is able to get the autonomy and the responsibility for school management from the education office. As a result, the school could attract the whole school staffs'( the teaching and clerical ) participation, and introduce the system of the school budget accounting. To solve this study about the system, which includes the whole perception, arrangement, execution, settlement, and appreciation of the school budget accounting, this study conducts both literature and the national teachers' group. the literature study is based on precedent studies and theories related to this study, and the investigation carries out the questionnaires based on the theoretical background. As the subject of this survey, 514 teachers from elementary to high schools located in Seoul, Gyonggi and Incheon province are collected. For statistical processing, SPSS for WINDOWS program is used. Also, χ²(Chi-Square) inspection is done to look at difference between background variables. The result of this study is the following. First, according to a survey to the system of the school budget accounting, above all some 62.2% of the respondents said that they did not know about the system of the school budget accounting well, and the likelihood that they have not gotten the opportunities to attend the management accounted for 70.6%. Therefore, the training method is absolutely being needed for the school. Also, in order to settle the new system, The name of the game is the launch of the training program. Considering the training of the system of budget accounting, the school should place too much emphasis on the perception and recognition over the management and whole processing and the official reports related to it. On the other hand, in the most developing side of the system, the teacher's group also wants to review the processing of the budget and balancing accounts about the management of the school finances. Besides, the teacher's group thinks that a principal will play a very key role in performing the system of the school budget accounting, which is evaluated to fit the school, because it is helpful to the autonomy and participation of city and province schools across the nation. In the case of the publication methods of the budget and the settlement of balance. The one of the most proper methods is to put the relevant fact including the budget up each school homepage respectively. Also the school teacher shows more positive reaction about the necessity of the appreciation and administration of the school finances. Finally, among this surveyors 62.3% of them said that the system of the school budget accounting will have the pave for leading the autonomy of schools in Korea. Second, when the school draws up a budget, the teacher's group(96.5%) said that they should attend the compilation of a budget, and 63.5% of them are willing to be directly in present to the procedure of the school budget. However, if it does, they might face the stumbling block that is the lack for expertise about the accounting. They say that the opinions of students(66.6%) and their parents(55.9%) have been not reflected. Therefore, to solve these problems, the school itself should revise the educational environment, the management of the school and the concurrence with the timing of the budget arrangement and the draft of educational project. Third, in the past, when the teacher's group evaluated the school budget, the committee of school administration had the shallow knowledge about the school budget and did not know exactly the part of the budget screening sub-committee. Fourth, as the result of analysing this evaluation, there have been several wrongdoing. The following is points of the case, the processing of the school budget and the list of the school expenditure or the less perception of budget administration, and dealing with complicated reports. Moreover, each school department did not know the budget, which is allotted for operating costs, and the successor kept the precedent policy that the predecessor followed suits, that is why they think negatively the school budget accounting. First of all , in order to overcome the issues, they first should learn the basic knowledge about the school budget accounting's procedures. If the budget is to fall short of the common expectation, the school can seek the wide variety of ways in progressive and positively fashion , for example, attracting the fund outside, holding the profitable businesses. Over this poll, they show that the assistant principal ought to take part in the processing and arrangement of the school budget. In particular, most teachers say that the current school budget is not just substantial measures but just empty gestures. Looking at the result written above, the schools across Korea are considering the system of the school budget accounting as a befitting bill to each school, and someday they will recognize to take the autonomy of the school management. To put it another way, they surely think that there must be the training programs of the new system and the fair publication of the school budget, which serve as a cornerstone for education. School teachers will prepare for the system of the school budget accounting in a forward-looking and positive manner.

학교예산회계 과정에 관한 교사의 참여도 분석

김현봉 우석대학교 2009 국내석사

學校豫算會計制度 運營에 관한 敎師의 實態와 期待

신병기 서남대학교 교육대학원 2006 국내석사

본 연구의 목적은 학교예산회계제도의 운영에 대해 학교구성원들의 인식은 어떠하며 그에 따른 기대가 무엇인지를 파악하여 합리적 대안을 마련하는 데 있다. 이러한 목적을 달성하기 위하여 다음과 같은 연구문제를 설정하였다. 첫째,학교예산 편성과정에 대한 실태와 교사들의 기대는 변인별로 어떠한 차이가 있는가? 둘째,학교예산 집행과정에 대한 실태와 교사들의 기대는 변인별로 어떠한 차이가 있는가? 셋째,학교예산 결산과정에 대한 실태와 교사들의 기대는 변인별로 어떠한 차이가 있는가? 넷째,학교예산회계제도의 합리적 개선방안은 무엇인가? 이러한 연구문제를 해결하기 위하여 연구자는 문헌연구를 통하여 이론을 탐색하고, 설문조사 방법을 이용하였다. 사용된 설문지는 학교예산회계제도에 관한 교사의 실태와 기대를 알아보는 것으로 연구문제에 적합하게 수정·제작하였다. 본 연구에서는 전라북도의 초등학교에 근무하는 초등교원들을 대상으로 설문지를 350부를 제작·배포하여 회수된 300부 중에서 불성실하게 응답한 질문지 9부를 제외한 291부를 연구대상으로 하였다. 자료의 분석방법으로는 SPSS 11.0 프로그램을 이용하여 성별, 보직여부별, 경력별, 학교규모별, 학교소재지별로 학교예산회계제도 운영 실태와 기대에 어떠한 차이가 있는지를 알아보기 위하여 교차분석을 하였다. 교차분석은 둘 이상의 변수를 교차시켜 각각의 값에 해당하는 사례로 분할하여 그 빈도를 표시하는 것을 말한다. 학교예산회계제도의 실태와 교사의 기대를 알아보기 위하여 편성과정, 집행과정, 결산과정 각 5문항으로 구성하였으며 각 문항은 실태와 기대로 나누어진다. 이상의 연구 과정을 통하여 얻어진 연구결과는 다음과 같다.. 첫째,학교예산 편성 과정에서는 전 직원이 참여하여 학교교육과정을 근거로 하여 편성하고 예산 편성을 위한 연수 형태를 개선해서 정상적인 교육활동이 이루어 질 수 있도록 해야 한다. 둘째,학교예산 집행 과정에서는 교사들에게 예산 집행에 관한 권한을 확대한다거나 학교운영위원들의 권한을 확대하여 예산이 계획대로 집행될 수 있도록 해야 하고, 교사들이 학교예산제도에 대한 전문적인 지식을 갖출 수 있는 기회를 제공해야 할 것이며, 교사들에게 예산의 전 과정에 참여할 수 있는 제도적인 장치가 마련되어야 할 것이다. 셋째,결산과정이 투명하게 이루어지기 위해서는 학교경영을 책임지고 있는 학교장의 노력이 필요하고 결산 방법에서는 세부적인 결산이 이루어져야 하고 예산이 효율적으로 집행되어졌는지를 분석하는 작업이 중요하다. 이상의 연구결과에서 내린 결론은 학교예산회계제도 운영에 있어 교사들에게 폭넓은 참여 기회를 제공했을 때 학교운영이 투명해져서 학교 교육이 신뢰를 회복할 수 있을 것으로 생각된다. The purpose of this research is to prepare proper alternative plans thrugrasping what school teachers think of and expect from the school budget accounting system. We set up 4-research matter to accomplish the purpose as below. First, what are differences in opinions by variables on the process of planning school budget? Second, what are differences in opinions by variables on the process of executing school budget? Third, what are differences in opinions by variables on the process of closing school budget account? Fourth, what are proper measures for improving School Budget Accounting System? To work those matters out, we, researchers, searched for theories thru documentary research and used questionnaires. The questionnaires provided to the teachers, which were revised to be suitable to the topic, were to figure out the actual conditions and their expectations of the School Budget Accounting System. 350 survey sheets were made and provided to the active elementary school teachers and 300 sheets were returned. Among them, we selected 291 questionnaire sheets as research targets after removing 9, which were badly typed in. The way of analyzing the questionnaires that we used was "cross-tabulation analysis" using SPSS 11.0 program to know what differences in opinions exist about the active conditions and the expectations of the school budget accounting system according to sex, position, career, school's scale and location. Cross tabulations display the joint distribution of two or more variables. They are usually presented in a matrix, called a contingency table. Whereas a frequency distribution table describes the distribution of one variable, a contingency table describes the distribution of two or more variables simultaneously. It merges two or more frequency distribution tables into one. Each cell gives the number of respondents that gave that combination of responses, that is, each cell contains a single cross tabulation. A survey sheet contains 5 questions including process of planning budget, process of executing budget, closing account of budget and each question has actual conditions and expectations as sub-questions. The results we got from the process of the research above are as follows. First, during the process of planning school budget, it should be based on the school education course thru participating all the teachers. And education activity should be normalized by improving in-service training system for planning it. Second, The budget should be carried out as planned by guaranteeing more rights of teachers or of school operation committee during the process of executing school budget. Teachers should be provided with opportunities to get professional knowledge about it. And also, the systemized provision is needed to make teachers participate in the whole process of budget execution. Third, the headmaster, who is in charge of school management, should make an effort to clarify the process of budget execution. In case of the balance, it should be done in details. And it is important to analyze how efficiently the budget is executed. The result from the research is that school management will be clarified when teachers get more chances to take part in the management of school budget accounting system and school education will recover its reliance again.

공립 초등학교에서의 학교 예산 편성과정에 관한 연구 : 학교예산회계제도 개혁 전·후의 비교를 중심으로

박찬익 홍익대학교 교육경영관리대학원 2001 국내석사

본 연구는 새로운 학교 예산 회계 제도의 도입에 따른 개혁 전·후의 비교를 통해 새로운 학교 예산 회계 제도에 대한 인지도, 학교 예산 편성 과정에의 참여도, 예산 편성 시 발생되는 문제점 등을 살펴보고, 새로운 학교 예산 회계 제도의 정착을 위한 제반 여건 및 개선 방향을 제시하는 데 그 목적이 있다. 이러한 연구 목적을 달성하기 위해서 다루고자 하는 연구의 내용은 다음과 같다. 첫째, 학교 예산 회계 제도에 대한 인지도를 알아본다. 둘째, 새로운 학교 예산 회계 제도에 대한 반응을 알아본다. 셋째, 학교 예산 편성 과정에 대한 참여도를 조사한다. 넷째, 학교 예산 편성 과정에서 나타나는 문제를 분석한다. 다섯째, 학교 예산 운영을 위한 제반 요건을 살펴본다. 여섯째, 새로운 학교 예산 회계 제도의 효율적 운영을 위한 개선 방향을 제시한다. 본 연구는 서울시내 11개 교육청(강남, 강동, 강서, 남부, 동부, 동작, 북부, 서부, 성동, 성북, 중부)에서 각각 3개교를 선정하여 각 학교마다 19부(교장 1부, 교감 2부, 부장 교사 6부, 교사 10부)씩 질문지 조사를 실시하였다. 자료의 처리 분석은 SPSS(Statistical Packages for Social Sciences)를 사용하였다. 또한 조사 대상자의 배경별 응답 경향에는 어떤 차이가 있는지 알아보기 위하여 x²검증(Chi-Square)을 하였다. 연구의 결과를 요약하면 다음과 같다. 먼저, 새로운 학교 예산 회계 제도에 대해 알고 있는지를 물어보는 질문에 대하여 전체적으로 '그렇다'는 긍정적 반응이 39.6%, '아니다'는 부정적 반응이 39.2%로 나타났다. 이로 보아 교사들이 2000학년도에 비해 2001학년도 학교 예산 회계 제도에 대해 인지도가 높아진 것으로 나타났다. 그러나 아직도 다수의 교사들이 학교 예산 회계 제도에 대해 잘 모르고 있음을 나타내주고 있다. 새로운 학교 예산 회계 제도 개혁에 대한 반응은 전체적으로 '좋다'는 긍정적 반응이 67.5%, '나쁘다'는 부정적 반응이 1.0%로 나타났다. 이로 미루어 새로운 학교 예산 회계 제도에 대해 교사들이 긍정적으로 받아들이고 있다는 것을 알 수 있었다. 학교 예산 편성 과정에 참여하고 있는가를 물어보는 질문에 대하여 전체적으로 '그렇다'는 긍정적 반응이 41.0%, '아니다'는 부정적 반응이 37.1%로 나타났다. 이로 미루어 교사들의 참여도가 좀더 높아져야 함을 알 수 있었다. 학교 예산 편성 과정에서 나타나는 문제점으로는 단위 학교별 예산 편성을 위한 회의 횟수가 전체적으로 '1~2회'에 45.2%, '3~4회'에 27.1%가 응답해 회의 횟수가 너무 적은 것으로 나타났다. 부서간 예산 조정을 위한 회의 횟수가 '1~2회'에 46.1%, '3~4회'에 26.1%가 응답해 예산 조정을 위한 회의 횟수가 너무 적은 것으로 나타났다. 학교 예산 편성 과정에서 발생되는 갈등 빈도에 대한 응답은 전체적으로 '없다'가 70.1%, '있다' 가 29.9%로 예산 편성 과정에서 갈등이 적은 것으로 나타났다. 학교 예산 편성 과정에서 발생되는 갈등의 원인은 '교사들의 의사 무시'가 56.5%로 가장 높았고, '교육 계획과 무관'이 19.5%, '행정실장 중심'이 11.7%, '기타'가 7.5%, '부서간 경쟁'이 4.8%로 교사의 의사에 대한 무시를 갈등의 원인으로 가장 높게 생각하는 것으로 나타났다. 새로운 학교 예산 회계 제도의 효율적 운영을 위해 학교 예산 회계 제도에 관한 연수시기로 '학교별 자체 연수'가 55.9%로 가장 높았고, '교사 자격 연수 때'가 28.1%, '대학 재학 때'가 8.1%, '임용고시 볼 때'가 7.1%, '교감·교장 연수 때'가 0.8%로 나타났다. 단위 학교별 학교 예산을 효율적으로 편성하기 위해서 선행되어야 할 조건으로는 '학교 예산 회계 제도에 대한 교사들의 지식'이 38.7%로 가장 높았고, '학교발전위원회 구성'이 26.9%, '예산편성위원회 구성'이 19.0%, '부장교사 회의의 활성화'가 9.3%, '교직원 회의'가 6.1%로 나타났다. 학교 예산 편성 시 발생되는 갈등을 푸는 방법으로 '교직원 회의에서 다수결에 따라'에 51.7%로 가장 높은 응답을 보였고, '담당 부장 교사의 의견에 따라'가 30.9%, '학교장 중재'가 11.1%, '행정 실장의 의견에 따라'가 1.4%로 나타났다. 학교 예산안 심의·의결을 어떤 기구에서 하는 것이 좋다고 생각하느냐에 대한 응답은 '학교예산편성위원회'가 36.8%로 가장 높았고, '교직원 회의'가 29.1%, '학교운영위원회'가 17.2%, '부장 회의'가 15.7%, '학교장 결정'이 1.2%로 나타났다. 교육 계획과 연계된 예산 편성을 위하여 학년·학급 담임 배정 시기를 앞당길 필요가 있느냐는 질문에 전체적으로 '필요하다'는 긍정적 반응이 70.1%, '필요 없다'는 부정적 반응이 29.9%로 앞당길 필요가 있는 것으로 나타났다. 앞당긴다면 몇 월이 좋겠느냐는 질문에 '2월' 45.1%, '12월' 28.2%, '1월' 7.9%, '10월' 8.6%, '3월' 6.0%, '4-9월' 3.4%, '11월' 0.8%의 순으로 나타났다. 효율적인 예산 편성을 위하여 보직 교사의 임명 시기를 앞당길 필요가 있느냐에 대한 질문에 전체적으로 '필요하다'는 긍정적 반응이 70.1%, '필요 없다'는 부정적 반응이 29.9%로 임명 시기를 앞당겨야 한다고 생각하고 있는 것으로 나타났다. 앞당긴다면 몇 월이 좋겠느냐는 질문에 '2월' 47.3%, '12월' 29%o%, '10월' 7.6%, '3월' 5.4%, '4-9월' 1.8%, '11월' 0.9%의 순으로 나타났다. 학교 예산을 효율적으로 편성하기 위해 예산안 편성 방법에 대한 연수가 필요하느냐에 대한 질문에 전체적으로 '필요하다'는 긍정적 반응이 83.5%, '필요 없다'는 부정적 반응 이 16.5%로 예산안 편성 방법에 대한 연수가 필요한 것으로 나타났다. 위와 같은 조사 분석 결과를 토대로 몇 가지 결론을 제시하면 다음과 같다. 첫째, 교사들의 학교 예산 회계 제도에 대한 인지도를 높이기 위해서 무엇보다도 교사들의 적극적인 인지 자세가 필요하다. 둘째, 학교 예산 편성에 대한 참여도를 높이기 위해서 학교 예산 회계 제도에 대한 홍보가 필요하다. 셋째, 학교 예산 편성 과정에서 교사들의 의견이 존중되는 풍토 조성이 필요하다. 넷째, 학교 예산 편성 시 가장 고려해야 할 것은 학교 교육 계획 및 사업 계획이어야 한다. 다섯째, 학교 예산 편성의 실제적 주관자는 각 부장 교사이어야 한다. 여섯째, 새로운 학교 예산 회계 제도의 효율적인 운영을 위해서는 예산안 편성 방법 및 절차에 관한 각 학교별 자체 연수가 필요하다. 이상의 결론을 바탕으로 새로운 학교 예산 회계 제도의 효율적 운용을 위한 개선 방향을 제언하면 다음과 같다. 첫째, 관리자에 비해 상대적으로 인지도가 낮은 부장 교사와 교사들에게 학교 예산 회계 제도에 대해 단위 학교별 자체 연수를 강화해야 한다. 둘째, 단위 학교에서 예산 편성 및 부서간 예산액 조정을 위한 회의의 횟수를 늘려야 한다. 셋째, 예산안 편성 시 발생되는 갈등의 해결은 교직원 회의에서 다수결의 의견에 따라야 한다. 넷째, 학교 예산 편성 시 교사의 의견을 효율적으로 반영하기 위해서는 각 부서별 회의를 활성화시켜야 한다. 다섯째, 관리자가 부장 교사나 교사에게 학교 예산 편성 요구서를 받도록 제도화해야 한다. 여섯째, 단위 학교별 예산의 효율적인 편성을 위해 보직 교사 임명 시기와 학년·학급 담임 배정 시기를 앞당겨야 한다. The purpose of the study on the new accounting system for schools, by comparing it with the previous accounting system, is to point out the differences between two systems, and find how well teachers are understanding the system and participating in the procedure. Also the study will locate the possible problems appearing in the preparation stage and suggest counteracting solutions and proposals in order to set up a foundation for the new system. The dedicated research subjects are the followings. 1. To analyze the teachers' understanding of the accounting system 2. To analyze the opinion of teachers toward the new accounting system 3. To analyze the teachers' participation 4. To analyze the possible problems in the preparation stage of a budget 5. To analyze the pre-conditions needed for the proper management of a budget 6. To suggest plans to increase the efficiency in managing the system. The research was developed through questionaries. The questionaries were given to 19 teachers (1 principIe, 2 vice-principles, 6 chief teachers, 10 regular teachers) in every 3 schools in the 11 district offices of education in Seoul. The collected data was analyzed by the SPSS(Statistical Packages for Social Sciences). Also x²(Chi-Square) is used to see the relationship between the background of the participants and the questionaries. The result of the research through the above procedure are as the follows First, teachers answered 39.6% positively and 39.2% negatively to the questions whether they know the new accounting system. This is slightly higher than that of the last year's. Even though teachers know the system more than ever, the result indicates that teachers still have a trouble understanding the procedures. Among the participants, 67.5% welcome the new accounting system and only 1.0% showed the negative reaction toward the system which concludes a possible assumption that a majority of the teachers are welcoming the system reformation. The responses to the questions how often they participate in making up a budget were 41.o% of 'Yes' and 37.1% of 'No', which show that teachers should participate more in the procedure. One of problems of making up a budget is that not many meetings are held. Among the participants, 45.2% had one or two meetings and 27.1% had three or four meetings, whose number is not sufficient to plan a proper budget. Also the coordination among departments is not easy due to the lack of meetings. For the arbitration purpose, 46.1% had one or two meetings and 26.1% had three or four meetings. Among the participants, 55.8% wanted to include principles, vice-principles, chief teachers, and chiefs of general office in the budget committee and 37.8% answered that everyone should be the members of the budget committee. This data reflects the teachers' idea that people in charge of a project should plan the budget for the project. Among the participants, 71.0% of the participants believed that conflicts do not happen during the planning. Among the 29.9% of the conflict believers, 56.5% answered that 'ignorant of teachers' intention' is the biggest catalyst for a controversy, Among the participants, 19.5% of 'no relation with education', 11.7% of 'arbitrary decision of the chief of the general office', 7.5% of 'Et Cetura' and 4.8% of 'competition between departments' are the answers appeared in the questionaries. More than half of the participants(55.9%) wanted to have training sessions for the new accounting system in the school they belong to. Among the participants, 28.1% wanted to take the training session with other training sessions. Among the participants, 7.1% wanted to take the training session before they graduate from university. Among the participants, 7.1% responded to 'at the qualification exam for teacher' positively, Among the participants, 0.8% wanted to take it with 'the training sessions for principles and vice principles.' According to the questionaries, the prerequisites for the efficient distribution of a budget were the teachers' acquisition of knowledge on the accounting system(38.7%), the composition of a 'school improvement committee' (26.9%), a budget committee(19.0%), the vital activity of the chief teachers' meeting(9.3%), and the teachers' meeting(6.1%). The way of dissolving discord troubles that teachers prefer the most were the majority decision during the teachers' meeting(51.7%). Other answers were following the opinion of the chief teacher who is charge of the specific matter(30.9%), the principle's arbitration(11.1%), and the opinion of the chief of the general office. Also teacher preferred the school's budget committee to have the consideration and decision authority of the budget(36.8%). The teacher's meeting(29.1%), the superintendent committee(17.2%), the chief teacher's meeting(15.7%), and the principle's decision(1.2%) were other answers found in the questionaries. A systematical change for the budget efficiency is appointing teachers to assigned classes and nominating chief teachers earlier than w now(70.1%). Among them, February is their most favorite month for this activity(47.3%). Other 8nswers were December(29.0%), October (7.6%), March(5.4%), from April to September(1.8%), and November (0.9%). For efficient management of the system each school needs to intensify the training session for teachers related to the new accounting system(83.5%), and 16.5% did not want the training session. The conclusion of the study are as the followings. First, teachers have to have positivism on the budget process to increase their understanding of the budget. Second, advertisements on the new accounting system are needed for increasing the rate of participation from teachers in the process. Third, the school has to provide the social environment that teachers respect each other in the process of making up a budget. Fourth, the educational plans of each school must be considered first in the process of the budget formation. Fifth, the chief teachers must be in charge of their departmental budget. Sixth, the training sessions must be held in each school for the efficient management of the budget. Some of suggestions derived from the above conclusions are as the followings. First, the training sessions have to be intensified for the regular teacher and chief teachers who have relatively low understanding than principles and vice principles. Second, the meetings should be held frequently in order to find the proper amount of the budget for each department. Third, discord troubles related to the budget should be dissolved by the majority rule during the teachers' meeting. Fifth, the regular teachers and chief teachers should be able to submit a budget demanding from to the managers and it should be a rule. Sixth, in order to increase the efficiency of the budget, it is necessary that the appointment for the assigned classes and the nomination of the chief teachers must be done earlier than now.

學敎豫算會計制度에 基礎한 敎育課程 運營 中心의 豫算編成에 關한 硏究

고우영 群山大學校 敎育大學院 2003 국내석사

The aims of this study is to examine the educational purposes and functions of the school budgeting accounting system and draw some problems to solve to fix and manage this system successfully. To achieve these aims, three study theses have been established : firstly, what are the issues of the financial management in traditional unit schools? secondly, what are the characteristics and expected effects, managing the school budgeting accounting system? thirdly, what are the issues have to be solved on school budgeting accounting system?. Based on these theses, this study tried to introduce the whole contents of the school budgeting accounting system and propose some expected problems. Throughout these processes, this study attempted to analyze the issues that have to be solved for smooth management of the curriculum by new school budgeting accounting system. After scrutinizing the document records, preceded researches, and internet materials, this study consider the purposes and functions of school budgeting accounting system. After that, it analyzes the managerial characteristics of those results and predicts the expected effects and examine closely the issues to solve to maximize the effects. According to those results, the present condition of school financial structure is difficult to understand timely since the traditional financial management didn't administer without any integration and it had been managed individually by individual funds. In addition, those results point out that complicated structure of school finances lack of clearness in carrying out the accounting and ineffective budget administration that have to follow different guides from different superior authorities. The effects of introduction of school budgeting accounting system enhanced the effectiveness by assuring the clearness of school finances through autonomous budget management and increased the participation of people related with school finances. As a lifelong learning center, also, school facilities can be used and satisfied the various educational desires. The leisure and dilettante life can be expected. As the school education project is planned along with budget making, the school curriculum and budget making of the current year can be compared with those of the next year. Besides, it tells the year's events in advance, so the preparation would be exhaustive. The issues of the school budgeting accounting system are the security of the standardized management funds and expansion and effectiveness of training related with finances. Then, the techniques of budget making that unit school can perform under the school accounting system through the introduction of budget making system of unit school should be developed and researched eventually. Therefore, to apply the school budgeting accounting system to the present school, firstly make out the school education project followed the curriculum, secondly each subjects and departments draw up its budget in accordance with the curriculum. Then, the committee of budgeting making determine the priority sequences of the curriculum management that harmonized with the traits of school and needed in carrying out the educational beliefs. Finally, it is fair to draw up a budget in compliance with the priority sequences.