지방교육재정교부금의 규모가 시･도교육청의 예산편성과 집행에 미치는 영향 분석

Abstract

This study was intended to empirically verify the appropriateness of the size of local education subsidies and the effectiveness of their execution. In the meantime, research on education subsidies has been studied by various scholars, but mainly studies that argue for the need for improvement and analysis of the effectiveness of education subsidies, the appropriateness of the internal tax indexation ratio, and the long-term trend of the education grant ratio. Most were. Therefore, this study calculated the number of students by provincial and provincial office of education and the corresponding educational subsidies per student, and based on this, the size of the amount of insolvency per student and the proportion of business promotion expenses by city and provincial office of education was derived. In the discussion about the budget, the analysis was conducted by selecting the variables in consideration of the symbolism of the non-dissolved amount and the business promotion cost. As a result, we hypothesized that the larger the size of the available budget, the larger the size of the undissolved budget and the higher the ratio of the business promotion cost, and the statistical significance was proved through regression analysis. At least within the education sector, it empirically suggests that the budget allocation needs to be restructured.