학교회계 수익자부담경비의 실태 분석

다국어 초록 (Multilingual Abstract)

  The purpose of this study is to analyse this issue of the equity in the school financial allocation in relation to the user charge programs.<BR>  In the revenue and expenditure of school account the user charge programs account for the 40~50% in elementary school and secondary school budget. It"s portion is bigger in urban area than in rural as well as in big schools than in small ones. The user charge programs of school account is not regarded as the public source but private source, therefore, the total expenditure of education is inequally allocated for the rural or small schools, although they are supported enough by public source.<BR>  The unit cost of the user charge programs per student in school account system is accounted higher in the small schools than big ones as well as in rural area than urban. This unit cost is supposed to be determined by the parents" ability to pay for the student. By the way, the more expensive user charge programs in the rural area would not be the sign of the economic power in the rural area. Rather than that, it could be reasoned as the unavoidability to pay more owing to the dis-economy of school size and regional disadvantages, which causes the inequity of the school finance.