한국교회 재정구조 분석- 한국 교회는 시장 체계를 뛰어넘을 수 있을까?

Abstract

The purpose of this study is to examine the financial structure of Protestant churches and to discuss its problems. The research method is based on the annual report of each church, and the total number of churches analyzed was 180. According to the analysis of the income structure, the average offering is steadily increasing, but it is decreasing when it is converted to income ratio. The amount of donations per person was 350,000 won in metropolitan areas, more than in rural contexts and small cities. In the case of large churches, it was 350,000-460,000 won, less than other size churches. The categories of offerings are very diverse, but the proportion of tithing is over half of the total offerings. The proportions of tithing were higher in Presbyterian churches and large churches than in other churches. According to the expenditure structure analysis, the labor cost and the maintenance and operating costs reached 67.7%. This spending structure can be interpreted as a result of the fact that most of the churches trouble themselves with making better religious services for religious consumers. Among the expenditure items, the statistically significant differences in the regression analysis model were mission’s expenses, scholarship and relief expenses, education expenses, and dues.