학교예산회계제도에 관한 학교구성원의 인식조사 연구 - 전북 K시 초ㆍ중ㆍ고를 중심으로 -

Abstract

In an effort to help successfully settle school budgeting system, an empirical analysis was conducted to find what effects the consciousness of school staff may exercise upon the operating process of school budgeting system on the site.  Based on theoretical study, a research model and assumption were built up and verified using a statistical method, resulting in the following outcomes: First, from the analysis into budgeting, it was found out that the systematic plan for education on the part of school has the biggest influence on reasonable budgeting; the better an educational plan is established, the more reasonably the school budget can be planned. Second, from the analysis into deliberation of the budget, reasonableness in budgeting turned out to exercise the biggest impact on deliberation of the budget; the more reasonably a budget is planned, the more reasonably it is deliberated accordingly. Third, the analysis into execution of the budget confirmed that reasonableness in budgetary deliberation was the most decisive factor influencing effective execution of the budget; the more reasonably a budget is deliberated, the more reasonably it can be executed. Fourth, as for settlement of accounts for a budget, the strict conformity with the procedure for closing accounts played a decisive role for reasonable settlement of accounts. In sum, the more efficiently a budget is executed and the more transparently the closing accounts are presented, the more reasonably the settlement of accounts can be performed.