學敎豫算會計制度에 基礎한 敎育課程 運營 中心의 豫算編成에 關한 硏究 = (A) research on making up a budget centering curriculum management based on the school budgeting accounting system

다국어 초록 (Multilingual Abstract)

The aims of this study is to examine the educational purposes and functions of the school budgeting accounting system and draw some problems to solve to fix and manage this system successfully.
To achieve these aims, three study theses have been established :
firstly, what are the issues of the financial management in traditional unit schools? secondly, what are the characteristics and expected effects, managing the school budgeting accounting system? thirdly, what are the issues have to be solved on school budgeting accounting system?.
Based on these theses, this study tried to introduce the whole contents of the school budgeting accounting system and propose some expected problems. Throughout these processes, this study attempted to analyze the issues that have to be solved for smooth management of the curriculum by new school budgeting accounting system.
After scrutinizing the document records, preceded researches, and internet materials, this study consider the purposes and functions of school budgeting accounting system. After that, it analyzes the managerial characteristics of those results and predicts the expected effects and examine closely the issues to solve to maximize the effects.
According to those results, the present condition of school financial structure is difficult to understand timely since the traditional financial management didn't administer without any integration and it had been managed individually by individual funds. In addition, those results point out that complicated structure of school finances lack of clearness in carrying out the accounting and ineffective budget administration that have to follow different guides from different superior authorities.
The effects of introduction of school budgeting accounting system enhanced the effectiveness by assuring the clearness of school finances through autonomous budget management and increased the participation of people related with school finances. As a lifelong learning center, also, school facilities can be used and satisfied the various educational desires. The leisure and dilettante life can be expected. As the school education project is planned along with budget making, the school curriculum and budget making of the current year can be compared with those of the next year. Besides, it tells the year's events in advance, so the preparation would be exhaustive.
The issues of the school budgeting accounting system are the security of the standardized management funds and expansion and effectiveness of training related with finances. Then, the techniques of budget making that unit school can perform under the school accounting system through the introduction of budget making system of unit school should be developed and researched eventually.
Therefore, to apply the school budgeting accounting system to the present school, firstly make out the school education project followed the curriculum, secondly each subjects and departments draw up its budget in accordance with the curriculum. Then, the committee of budgeting making determine the priority sequences of the curriculum management that harmonized with the traits of school and needed in carrying out the educational beliefs. Finally, it is fair to draw up a budget in compliance with the priority sequences.

목차 (Table of Contents)

• 목차 = i
• I. 서론 = 1
• A. 연구의 필요성 = 1
• B. 연구의 목적 = 2
• C. 연구의 방법 = 2
• II. 7차교육과정 개념과 운영관리 = 4
• A. 7차교육과정의 개념 및 성격 = 4
• B. 7차교육과정의 편성의 운영 원리 = 5
• III. 학교예산의 성격과 구조 = 9
• A. 학교예산의 정의 및 성격 = 9
• B. 학교예산의 구조와 영역 = 12
• IV. 학교예산회계제도의 문제점과 도입과정 = 14
• A. 종래 단위학교 재정운영의 문제점 = 14
• B. 학교예산회계제도의 도입 과정 = 16
• V. 학교예산회계제도의 운용 및 효과 = 18
• A. 학교예산회계제도에서의 학교예산 = 18
• B. 학교예산회계제도에서 학교예산의 운용 = 18
• C. 학교예산회계제도의 내용 = 19
• D. 학교예산회계제도 도입의 효과 = 21
• VI. 학교예산회계제도의 과제 = 24
• A. 경비 면에서 = 24
• B. 운영을 위한 측면에서 = 25
• VII. 학교현장에서의 학교예산회계제도 적용 = 31
• A. 학교 예산편성 및 심의 = 31
• VIII. 요약 및 결론 = 37
• A. 요약 = 37
• B. 결론 = 38
• 참고문헌 = 40
• 〈부록〉 = 41
• ABSTRACT = 55