Earticle

초록

영어

This study examined the prior researches at home and abroad in relation to local education finance, and arranged the logical foundation such as the relationship between local autonomy and decentralization, the structure of local education finance, and a role and limitation to responsibility in the local government. It carried out analysis of the actual condition for eliciting the present status and problems by utilizing statistical materials such as the present status of a support for local education finance in major countries of OECD, the data of the national statistical office in our country, etc.. The burden of local government for local education finance was small. Major problems were indicated to be the deepening in external dependence, the insecurity in transfer-subsidy size, the region-based gap, the randomness of expenditure for educational expense subsidy, the insufficiency of systematic management, and the dullness in transfer of school land fee. The major improvement-plan tasks were suggested that the direction of a support for local education finance needs to focus on expanding a support of the local government, on offering the equal offer of educational opportunity to residents, and on reinforcing responsibility and that a system of connective cooperation needs to be implemented for securing stable educational finance.

목차

Abstract
 Ⅰ. 서론
 Ⅱ. 이론적 고찰
  1. 지방교육재정에 대한 지방자치단체의 역할
  2. 지방자치단체의 지방교육재정 지원 구조
  3. 선행연구 고찰
 Ⅲ. 주요국 지방정부의 지방교육재정 지원 현황
  1. OECD 국가의 지방교육재정 구조와 규모
  2. 주요국 지방교육재정 부담 현황
 Ⅳ. 지방자치단체의 지방교육재정 지원 실태
  1. 지방교육재정 규모 : 국가 의존도 심화
  2. 자치단체 이전수입 규모 : 전입규모의 불안정성 및 지역간 격차
  3. 교육경비보조금 : 지출의 임의성 및 체계적 관리 미흡
  4. 학교용지부담금 : 학교용지부담금 전입률 저조
 Ⅴ. 지방자치단체의 지방교육재정 지원 개선방안
  1. 지방자치단체의 지방교육재정지원 방향
  2. 지방자치단체의 지방교육재정 지원 과제
 참고문헌

키워드

지방자치단체 지방교육재정 OECD국가 법정전입금 비법정전입금 교육 경비보조금 학교용지부담금 local government local education finance OECD country legal transfer subsidy non-legal transfer subsidy educational expense subsidy school land fee

저자

• 김민희 [ Min-Hee Kim | 대구대학교 교수 ]

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