학교 회계제도의 문제점 및 발전 방향 탐색 = A Search for Issues and Policy Implications in School Accounting System

다국어 초록 (Multilingual Abstract)

To cultivate new intellectuals and creative ones who would cope better with the 21st century's knowledge-based society, each of the schools of this nation should perform its capacity related to education to the utmost under self-regulation. The new version of school accounting system becomes a framework which would sustain the effectiveness of such voluntary and creative education in each level of school. It is not yet determined whether the newly introduced system would be really effective in education fields. But, in fact, success or failure in accomplishing the purpose of any system as introduced depends probably on ways of the system operation.
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 without any negotiations with each of the educational institutions, Also such accounting system at each school could be steadily established only when budgeting by each school at its own discretion is carried out democratically and transparently. Such settlement of school accounting system requires recurrently providing related education and training to principals, staff and ordinary teachers and members of school management committee, all of whom are responsible for school budgeting. The education and training should provide substantial and practical instructions, especially regarding the necessity and method of budget demand and the rules of budget and settlement account inspections. In fact, all of the responsible workers, except school adminstration officers, are non-experts about budget. It is, therefore, hooded to form conditions that help those non-professionalists deal with budget effectively. In this sense, the form of budget statements should be made to be easily understood and later school affairs for which budget was really spent should be informed in detail. Moreover, each of the schools itself should provide teachers a preliminary training of budgeting.

목차 (Table of Contents)

• Ⅰ.서 론
• Ⅱ.단위학교 재정구조 분석
• 1.단위학교 재정구조
• 2.단위학교재정구조의 문제점
• Ⅲ.단위학교 재정구조와 학교회계제도
• 1.도입배경
• 2.현행 학교회계제도 도입 관련 쟁점 사항
• 3.초ㆍ중등교육법 중 개정법률의 주요 내용
• Ⅳ.현행 학교회계제도의 발전방향
• 1.총액배분의 합리적 기준마련
• 2.회계업무 전산화
• 3.학교운영위원회의 의결기관화
• 4.교육계획서와 예산의 연계강화
• Ⅵ.결 론
• 참고문헌