ScholarWorks@숙명여자대학교

초록

The purpose of this study is to examine the characteristics of educational finance operation based on revenue and expenditure changes in elementary and secondary education finance over the past decade, describe and predict the future educational environment and mid-long-term finances, and present prospects and tasks for elementary and secondary education finance. Elementary and secondary education finances have large annual fluctuations in terms of revenue, supplemented insufficient tax revenues through local education bonds, and the proportion of self-revenue has decreased significantly, while educational welfare expenditures and improvement projects for education environment increased. Continuous decline in the school-age population, widening local extinction and regional gaps, slowing economic growth, and acceleration of the 4th industrial revolution are the main factors characterizing future educational environment changes, and demand for reduction of education finances is expected at the national level. The prospects and tasks for elementary and secondary education finances are as follows. Externally, it is necessary to maintain the domestic tax grant rate of Local Education Grant system, respond to demands for integration with general account of Local Government, demand for efficiency in operating educational finances, and maintain neutrality in securing finances according to fiscal decentralization. Internally, it is necessary to solve tasks such as securing stable project resources, securing and operating education funds centered on adequate educational costs, strengthening investment in core education services, resolving outdated burden system of education costs, distributing rational resources among school levels, and enhancing fiscal responsibility.

키워드