학교회계 운영 실태의 계열별 비교 분석 - 충청남도 공립 실업계 고등학교 중심으로 -

Abstract

School budget accounting refers to a field-based financial management system whose aim is to achieve educational goals. It has been administered since the 7th National curriculum which is characterized eclectic. This paper aims to propose some alternative ways of distributing finance effectively by comparing school budget of vocational high schools located in Chungnam province. It was found that financial support was given without considering the national curriculum and there was a gap in the size of the support among majors. In case of fund for experiment and field experience, the biggest difference is four times. The financial support for the section of goal-achieving business revealed the gap as well. These differences in financial support had an influence on annual expenditures in the long run. Despite the relatively small size of financial expenditure, in commercial majors a high-rate budget was distributed to fund for student welfare and teaching/learning activities. This means that the budget was not effective for students, education beneficiaries. To solve this problem, first, the national curriculum needs to be analyzed with consideration of characteristics of majors and departments, and fund for standard education and experiment and field experience should be recalculated according to objective criteria. Second, efforts should be made to introduce the outcome budget accounting system through evaluation in place of lump-sum financial support considering the number of classes in majors.