지방교육재정 법제의 구조와 과제

Abstract

Since 1991 in Korea, after local education system has become autonomous, local education finance has been relying on the central government's funding because the local education office is not able to create revenue through effective methods like imposing taxes. This kind of financial reliance is an obstacle for securing the autonomy and the authority of the local educational finance system. Moreover, the aforementioned system degenerates the efficient operation of the financial management. In order to resolve the matter, this research proposes a direction to amend the current legislative system of local education finance, which will help secure the independent financial authority. First, the contents and the significance of the local financial autonomy of the local government, in accordance to the constitution, was examined. Then the category, character and its significance of local education autonomy and its finance was examined. Next, the structure and the law of the current legislative system related to local education autonomy was studied. After local education autonomy, in accordance with the constitution, was established the problems and the appropriate direction for improvement of the legislation was individually examined so that it is aligned with the circumstance and characteristic of each region. This will contribute to the improvement of the local education in an innovative fashion, ultimately securing the independence of the local education finance. Lastly, it is a reality that no separate law related to the local education finance is regulated and it only adheres to the standard regulations of the Local Finance Act. In order to be guaranteed the special characteristics of the local education finance, which is currently nonexistence, it is necessary to amend the basic legislation of the local education autonomy and “Basic Law of Local Education Finance” is proposed.