ScholarWorks@숙명여자대학교

초록

The purpose of this article is to analyze the calculation method changes of General Grant for Local Education amount of standard financial income in 2005 how effected on Local Education Finance and each metropolitan city of province’s local education finance. The revenue settlement data from 2005 to 2014 in Special Accounts for Educational Expenses of Metropolitan city or province and amount of standard financial income data in General Grant for Local Education were analyzed by some criteria. Based on the analysis results, I suggest calculation method changes of amount of standard financial income effect on Local Education Finance. The results are as follows. First, Local education taxation occupied the largest portion in transferred money of general account in Local Government. On the other hand, the transferred money of local tax and tobacco consumption tax have regional and yearly deviations. Second, holding the current standards about calculation ratio of transferred money related to Local taxes is reasonable in Education Finance equity. Third, actual settled accounts in Tuition fee was only 60% or less of amount of standard financial income. Finally, it was difficult to predict demand of the new school land fee by year and the transferred time and transferred the amount differed from Local Governments. Therefore, I propose as follows; to provide an incentive to increase the proportion of transferred money of general account in the low rate province area, to review the current calculation method that caused the regional and yearly deviations, to review the current calculation method of Tuition fee, and to ensure the school land fee that responsibility of the financial burden on Local Governments in current system.

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