특수교육 재정의 문제점과 개선방안 : 전라남도를 중심으로 = (The) Problems of special education finances and the plan for it's improvement : For the case of jeonnam province

다국어 초록 (Multilingual Abstract)

As this study examines thoroughly current problems of the educational finance for handicapped students in our country and in the Jeonnam province, and I try to find solutions for its improvements, and search for the devices to secure financial resources, to make their rational distributions, to utilize them efficiently.
The major results of this study can be summarized as follows.
First, compared with normal children, educational expenses for the disabled require a considerable sum of money, because they includes additional services related to handicapped children's educational desires, small-scaled classes or schools for them, specially trained teachers and staffs, educational facilities and study materials to need particular designs. But in view of the results I have analyzed the general status of finances including the educational finance for the handicapped, our country has weaker financial standing than advanced countries. Considering the proportion of the budget between special classes in general schools chiefly for normal students and special schools for disabled ones, the budget compilation for special classes is 60 percent lower than special schools, although the number of students in special classes is larger than that of students in special schools. Thus, the educational authorities should largely heighten the active support for disabled classes. In addition, since they have made uniform distributions of the educational finance for handicapped students with the unit of class or school, this method of allotments is irrational for the education of disabled students who require its more expenditures compared with that of normal ones. Therefore, as the authorities calculate proper expenditure of education which suits the real situation each class or school, and make its fair allocations, they establish the educational finance necessary for the handicapped not by means of absolute equality, but by means of relative equality.
Second, as educational finances of local government are too dependent on the budget of the central government, we can acknowledge that the degree of self-support in the local educational finance is fragile. Accordingly, to guarantee the learning right of disabled students who require special education, both local and central government should try to secure the required finance for them. Considering the educational finance of Jeonnam province depend upon an average 95.2 percent of the revenue which burdens central government, and its share in educational expenses which local government takes on itself is too small, it lacks the flexibility of employing budgets. In addition, since on annual expenditures high personnel expenses of the teaching staff occupy most of its budget, available resources falls short of the sum of substantial equipment investment.
Third, the educational finance for handicapped child in Jennam province makes up only 1.8 percent of the total budgets for education, This is similar to the average level of all parts of the country, but compared with advanced countries we are still on a lower level. For that reason, local government should try to establish systematic organizations and secure the financial resources for the advancement of special education.
Fourth, although the number of disabled students in special school in Jennam province is 9.8 which do not reach the prescribed number each class on the average, the fixed expenditures which include personnel expenses, management expenses and so forth occupy most of the budget in special schools and the operation expenses which support direct educational activities of special students possess a very low rate.
Fifth, although the number of disabled students in special classes of general schools is 6.5 each class on the average, the costs also amount to most of the budget in special classes.
Sixth, they suggested the constant maintenance of special education finances, its reasonable distribution, and the method of efficient applications as follows.
We can consider the constant rate of grants-in-aid for local education finances which central government offers to be designated by a law for the promotion of special education in the level of government. In the level of local government we can regard the given rate of local incomes as a special accounting budget for the education, or institutionalize the given rate of total local taxes as the educational expenses for handicapped children. We can recommend people, parents of students or various kinds of organizations to participate in the contribution or donation of educational funds and educational offerings.
We think that in the way of finance distribution the Government should give priority to the finance for compulsory education including the cost of school education and special expenses for disabled child and so on. The education authorities should distribute its expenses each school or class which can be regarded as a minimum cost in the identical level, transfer all economical resources except basic expenses as tile money for children, and in this case apply the weighted average number of students to its cost.
As above-mentioned, we can acknowledge that general problems of the educational finances for handicapped students in our country is similar to that in the Jeonnam province. In special education the persons concerned should try to have a critical mind on poor educational finances and make an effort to heighten its level. Therefore, the study of educational finances can be continuously performed for the security, distribution and practical use of its finances for handicapped students.

목차 (Table of Contents)

• 목차 = ⅰ
• ABSTRACT = ⅴ
• Ⅰ. 서론 = 1
• A. 연구의 필요성 = 1
• B. 연구의 목적 = 5
• C. 연구의 방법 및 내용 = 5
• D. 연구의 제한점 = 6
• Ⅱ. 이론적 배경 = 7
• A. 특수교육재정의 개념 = 7
• B. 교육경비의 재원과 관련기본법령 = 12
• C. 교육비의 분류 = 16
• D. 우리 나라 특수교육재정의 구성 = 20
• E. 특수교육의 적정단위 교육비 = 25
• Ⅲ. 특수교육재정의 실태 = 36
• A. 정부예산의 구성 비율 = 36
• B. 국민총생산액 대 정부예산과 교육부예산 규모 = 37
• C. 국민총생산액 대 정부예산과 복지부예산 규모 = 39
• D. 주요 국가의 국민총생산액과 공교육비 비율 = 40
• E. 교육부예산 대 특수교육비 = 42
• Ⅳ. 지방교육재정의 구조와 규모 = 50
• A. 연도별 지방교육비 특별회계 재원 = 50
• B. 전라남도의 교육재정의 구성 = 52
• C. 전라남도 일반교육예산과 특수교육예산 = 56
• D. 전라남도 특수교육 재정 = 58
• E. 전라남도 특수학교 예산 = 59
• F. 전라남도 특수학급 예산 = 62
• Ⅴ. 특수교육재정의 효율적인 활용 방안 = 65
• A. 교육비 확보의 노력 = 65
• B. 교육비 배분의 합리화 = 68
• C. 단위학교에서의 효율적인 활용 = 69
• Ⅵ. 요약 및 결론 = 70
• 참고문헌 = 74