학교회계 세입세출 구조가 학업성취도에 미치는 영향 분석

다국어 초록 (Multilingual Abstract)

The purpose of this study is to categorize the school accounting revenue and expenditure according to their characteristics and to analyze the relationship between the school finance categories and students' achievement. 'Edudata'(2009~2010) from the KERIS and 'Public School Balance Accounts Data' were combined and the unit of analysis was confined to Korean public elementary schools. As an empirical strategies, cluster analysis and the fixed effect model were utilized. Major research findings were as follows.
School revenue was categorized by three types such as the schools concentrating on operating cost, the schools focusing on the project fund, and the cluster focusing on beneficiary's burden. School expenditure was categories by four types like the schools focusing on teaching cost, schools concentrating on welfare cost, the cluster focusing on equipment cost, and the schools with higher rate of labor and operating cost.
When examining the difference of academic achievement according to the characteristic of the school revenue and expenditure type, in contrast to the students attending the school with higher rate of operating expense, the schools with higher rate of project cost showed the significantly higher level of academic achievement. Also the schools with the higher percentage of teaching and learning expense level had a significantly higher level of academic achievement than the school with higher rate of welfare cost or equipment cost. In addition, schools with highest level of basic education cost per student and after school education cost per student displayed the significantly higher level of achievement than the schools with other levels. According to the results we suggested the policy directions to invest the school finance and discussed the effectiveness of government policies related to improving the students' achievement.