몽골의 ‘항가이’지역의 단위학교 학교운영비 배분 결정요인 분석

Abstract

The purposes of this study are to find the determinants of site schools expenditures based on the related literature review and the analysis of balance sheets of site schools, and to build a formula funding model of site school and to verify the feasibility of the model. To analyze the operating costs, the operating costs of ten-year and twelve-year schools were separated into elementary and middle school expenditures. This study was conducted by regression analysis, and the determinants were based on the number of students and classes in case of ten-year schools which are integrated schools, the determinants were based on the number of students and the school location. The formula funding which was builded was applied to the operating costs of site schools, and the settle accounts were compared with the costs which were calculated by the formula funding model. The result of comparison, the operating costs in 2007 are 18,490,161,000₮, and the costs by the formula funding model are 18,421,786,000₮. Also, the difference between the settled accounts and the costs by the formula funding model is 68,374,000₮. There is no difference among twelve-year schools except for the schools in city. The difference of operating costs between the real ones and the costs by the formula funding model is 22,913,000₮ in ten-year schools whose size is more than 5, but there is little difference in ten-year schools whose size is less than 5. The difference between the elementary school operating costs and the costs by the formula funding model is 2,474,000₮. This amount accounts for 0.6% of total operating costs in twelve-year schools, and accounts for 1.2% of total operating costs in ten-year schools whose size is less than 5.