지방교육재정 효율화 방안 연구 : 효율화 우수사례를 중심으로 = A Study on Efficiency of Local Educational Finance : Focusing on Exemplary Cases

다국어 초록 (Multilingual Abstract)

Since education carries high degree of fairness and is directly related to the development of a country, investment on education is both a social and a personal investment from a long-term perspective. Acknowledging the importance of increasing educational finance, it is world-wide trend to expand it. Accordingly, this paper tries to identify problems on local educational finance and propose several way to solve them by investigating current conditions of local educational finance and analyzing exemplar cases. As it turns out, national financial support on education is still insufficient in spite of yearly increase. Personnel expenses, holding more than 60% of annual expenditure of the local educational finance, is increasing continually. The suggestions to these problems are as follows:
First, institutional reform is needed in order to expand the local educational finance and to reduce budget on local education. This includes proposing ordinances assistance of education expenses, reducing charges on water supply and drainage.
Second, active cooperation among local government, businesses, and parents is necessary. This includes expanding education expenses from the local governments and forming one-business-one-school relationship.
Third, continuing efforts is needed to find exemplary cases on efficiency of local educational finance and to diffuse them. This can be done by forming a task force, diffusing them to other institutions, and benchmarking them.
We cannot expect successful educational improvement if there is no national consensus on the above-mentioned solutions. The central government should be a main actor in this process but with active participation from local government, educational associations, and local citizens. If there exists genuine cooperation system among these groups, efficiency of local educational finance will be possible.

목차 (Table of Contents)

• I. 서론 = 1
• 1. 연구의 목적 및 필요성 = 1
• 2. 연구의 방법과 범위 = 1
• II. 연구의 이론적 배경 = 3
• 1. 교육재정의 의의 = 3
• 1) 교육재정의 개념 = 3
• 2) 교육재정의 특성 = 4
• 2. 지방교육재정의 의의 = 5
• 1) 지방교육재정의 특성 = 6
• 2) 지방교육재정의 구조 = 7
• 3) 지방교육재정의 확보 원리 = 12
• III. 우리나라 지방교육재정의 제도적 특성 및 운영실태 = 17
• 1. 우리나라 지방교육재정 제도 = 17
• 1) 우리나라 지방교육재정 특성 = 17
• 2) 우리나라 지방교육재정 현행제도의 현황과 문제점 = 17
• 2. 우리나라 지방교육재정 운영실태 = 25
• 1) 지방교육재정의 재원조달 = 25
• 2) 지방교육재정의 운영현황 = 29
• 3. 교육여건 실태와 지방교육재정의 문제 = 29
• 1) 충남교육청의 재정 실태 = 29
• IV. 지방교육재정 효율화 우수사례 분석 = 40
• 1. 충청남도교육청 사례 = 40
• 1) 지방교육재정확충 = 40
• 2) 유휴토지 및 폐교재산 매각 등 토지관리 효율화 = 42
• 3) 단위학교(기관) 재정운영 효율화 = 43
• 4) 재정운영 시스템 개선 등 분야 = 47
• 2. 타시도교육청 사례 = 51
• 1) 지방교육재정운영 효율화 우수사례 = 51
• 2) 학교상수도 요금 절감 추진현황 = 63
• 3) 기타 효율화 사례 = 64
• V. 지방교육재정의 효율화 방안 = 74
• 1. 교육재정 확충방안 = 74
• 2. 예산 절감을 통한 교육재정 효율화 방안 = 75
• VI. 요약 및 시사점 = 78
• 참고문헌 = 81
• ABSTRACT = 82