ScholarWorks@숙명여자대학교

초록

The purpose of this study is to analyze the change and its problem of local education finance and to suggest on the tasks of educational finance policy of Moon-Government. The problems of local education finance system are as follows: the misuse of the local educational subsidy system by central government, the loss covering system of the grant through the issuance of local education bonds, the malfunction of adjusting system of the difference in subsidies arising from the difference between the internal, education tax budgets and the settled accounts. The failure cases of the local education financing policy are as follows: the failure to establish and enlarge school by the BTL(Build-Transfer-Lease) system, the failure of the pre-adjustment system of the grant and the issuance of local education bonds to cope with the global financial crisis, the failure of financial supporting policy on the Nuri Curriculum by local educational subsidy, and so on. The tasks of local education financing policy of Moon-Government are divided into two categories. The tasks to correct problems of the local education subsidy system are to amend the article of revision of subsidy rates, to establish newly the article to restrict on the national policy projects by general subsidies, to block an issuance of the local education bonds redeemed by the future subsidies, to reexamine the regulation of the adjusting system of the difference between the budgets and the settled accounts, and to review the local education financing system to secure the resources by some rates of internal taxes. The tasks to secure the more resources for the local education subsidy system are to secure the resources separately to fund for Nuri Curriculum, to establish special account for improvement of educational environment or reimbursement account for local education bonds, and to increase education tax rates and subsidy rate of internal taxes.

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