학교예산회계제도 운영 실태 및 개선방안

Abstract

>Introduction of School Budget Accounting System not only has established a base on which an autonomous, democratic and transparent financial operation can be exercised, but has also simplified financial procedures so that educational activities may be assisted more efficiently.In this context, the present paper came to the following conclusion from the detailed study on preparation, deliberation, execution, and evaluation of school budgeting practice. First, efforts should be made to educate staff and management members of school to improve their professionalism in operation of school budget accounting.Second, a notice board should be used to inform publicly and quarterly financial activities of school to school members, by thus drawing their extensive participation in them.Third, reliability of school budget accounting should be enhanced by practicing it and evaluating its effect on educational activities objectively, not focusing on merely correcting mistakes in financial assessment. In order to continue to upgrade the school budget accounting system which is aimed at increasing the autonomy of school financial management, school personnel, parents of students and school Management Committee members have to join together in their efforts to take actively part in operation of the system.