외국인학교 회계 관련 법적 쟁점과 정비 방안

Abstract

In this study, we tried to analyze the legal issues related to the establishment and operation of accounting for foreign schools and to suggest alternatives. The issue was analyzed from two main aspects. Issues were analyzed in terms of the clarity of the special regulations regarding foreign school accounting and the items of expenditure in the school expenses account. First, the provisions of the Elementary and Secondary Education Act regarding foreign school accounting are vague and need to be clarified. Second, it is necessary to clearly distinguish whether the items related to facilities and facilities among the expenditure items in the school expenses account include facilities and facilities suggested as conditions for authorization at the time of establishment. It is argued that revisions to the Elementary and Secondary Education Act and Private School Law are necessary to improve these problems.