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학교회계제도에 관한 구성원의 인식조사 연구 : 김해시 공립 초·중등학교를 중심으로 원문보기
(A) Study on the School Personnel's Recognition of the School Accounting System : A Case Study on the Public Elementary and Middle Schools in the City of Gimhae

  • 저자

    이수정

  • 학위수여기관

    昌原大學校 行政大學院

  • 학위구분

    국내석사

  • 학과

    행정학과 일반행정전공

  • 지도교수

  • 발행년도

    2003

  • 총페이지

    iv, 60p.

  • 키워드

    학교회계제도 구성원 공립 초등학교 중등학교 학교재정;

  • 언어

    kor

  • 원문 URL

    http://www.riss.kr/link?id=T9471468&outLink=K  

  • 초록

    The school accounting system was introduced 3 years ago to increase the autonomy and efficiency of the school financial affairs. But the effect of the system is lower than expected. It is because many schools didn't participate in the system due to the lack of the understanding and the compilation of the budget and the review process was done for form's sake. Based on this situation, this research empirically studied how the recognition of the school personnel-teachers, staffs, and school board members- affects the operation of the school financial affairs. This study shows the followings: First, the analysis on the compilation of the budget shows that the well-organized education plan is the most important factor in the compilation of the budget. So, when the education plan is well planned, the compilation of the budget is reasonable. In addition, when the opinions of the parents of students and students are well reflected and teachers have a positive attitude on the compilation of the budget, the compilation of the budget is reasonable. But the results of the statistics show that teachers' attention to the compilation of the budget was meaningless, so, it didn't affect on the compilation of the budget. Second, the analysis on the deliberation of the budget confirms that when the compilation of the budget is reasonable, the deliberation of the budget is also reasonable. When the members of school board have good knowledge of the budget, the deliberation of the budget is reasonable. But the time for the deliberation of the budget did have noting to do with the reasonable deliberation of the budget. Third, the analysis of the use of the budget shows that when the deliberation of the budget is reasonable, the use of the budget is efficient. Additionally, when teachers actively participate in the use of the budget, the effort to cut the budget is high, the efficiency of the use of the budget is also high. Fourth, the analysis of the settlement of the accounts shows that if the settlement of the accounts well observes the procedure of the settlement, the settlement of the accounts is reasonable. When the use of the budget is efficient and the settlement of the accounts is transparently opened to the public, the settlement of the budget is reasonable. The findings of this study suggests the followings: First, it confirms that the system of the education plan, the opinion of parents of students and students, and the positive participation of teachers in the process of the compilation of the budget will make the compilation of the budget reasonable. Second, for the effective inspection of the budget, the budget should be made reasonably and the members of the school board should have special knowledge on the budget. Third, the budget is used efficiently when the deliberation of the budget is reasonable, teachers actively participate in the use of the budget, and the effort to cut the budget is high. Fourth, for the effective settlement of the accounts, it is the most important things are the strict observance of the procedure of the settlement and the degree of the transparency of the openness of the settlement of the accounts.


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