ScholarWorks@숙명여자대학교

초록

The purposes of this study are to review the history of the ‘local education subsidy system’(LESS) and to propose directions for improvement of the LESS after prospecting the change of the LESS. To accomplish the aims, I reviewed the history of local education subsidy, related legal documents, related research, government policy data, and press release materials. The details of the LESS which have become issues or problems in analyzing the transition processes of the LESS, are the system that supports the private school by the subsidy, the local tax conversion of the subsidy fund, the abolishment of the teacher salary subsidy, the performing of the national policy project by the financial resource of special subsidies, the abolishment of the extra subsidy, the issuance of municipal bonds for the local education subsidy, the adjustment of the difference between the internal tax budget and the settled accounts, the nature and appropriation of the standard financial demand, the subdivision of the measurement item of the standard financial demand, the financial demand according to voluntary efforts against the nature, the request of subsidy rate adjustment by student reduction, the article of the consulting in advance with local government about the expenditure budget by the transferred money from the general account, and discussions on the integration of local education subsidy and local subsidy.