대구시 고등학교 학교회계제도의 개선방안
Developmental alternatives for the school finance system of high school in Daegu
대구 고등학교 학교회계제도;
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This study aims to analyze the school finance system of Daegu City and to find the alternatives to develop the school budgeting process. For these purposes, this study attempted to estimate the degree of school personnel's recognition on the school budgeting process with newly devised questionnaires. The research carefully examined each stages of security, compilation, deliberation, execution, and settlement of bugeting respectively, which measured the indices of the following categories; 1)the degree of adequacy and self-sufficiency in securing budget 2)the autonomy of compilation and the level of teachers' participation in making-up of a budget 3)the rationality and openness of deliberation 4)the autonomy, liability and efficiency of execution 5)the liability, efficiency and openness of settlement, and the level of teachers' participation in the settling account process. As a result, the research data involves some problems of the present school budgeting system as follows: First, the security of a budget is considered above the average. However, there is a gap between the evaluations of the executive personnel and the common teachers; the principal estimated it appropriate, while common teachers insufficient. Second, the compilation of a budget is regarded average in the aspect of autonomy, calculation, and level of teachers' participation. The teachers of the executive think that they can afford to make up a budget adjusting it to their school education plans since they were charged with the task of compilation themselves. Still, the flexibility of allocating, the level of teachers' participation and the adequacy of in-service training on teachers were rated low by the common teachers. Third, the rationality and openness of deliberation are evaluated mediocre. At the same time, the common teachers rated the degree of transparency low. Fourth, the autonomy, liability and efficiency of execution proved to be average. On the other hand, there is difference in the personnel's recognition on the three aspects; common teachers evaluated them even lower than the managing staff. Fifth, the liability, efficiency and openness of settlement, and the level of teachers' participation were rated low by the common teachers. Common teachers think that the teachers' participation, the dispersion of the competence and responsibility, the application of closing account data, the improvement of school education and the easiness to appreciate the existing financial state are inadmissible. It is remarkable that there is much difference in the personnel's recognition between the teachers of higher rank and those of lower position. On the basis of the analysis, the methods to reform the school financial system are suggested as follows: First, it requires that the research for the proper appraisal of standard school expenses should be enforced. And the schools should effort to develop their own financial resources for themselves. And the method of allocation is to be reformed as well. Second, teachers' participation in the process of compilation needs to be extended for the process to be more autonomous and flexible. Therefore, the opportunity of in-service training on school accounting must be provided to all the teachers. Third, the deliberation of a budget is to be carried out with a view to magnifying the efficiency of school management. Also, the result of deliberation is to be opened to the members of school personnel. Fourth, it is necessary to economize the school expenses and to minimize the fixed intentional expenditures which are distributed occasionally. And the standard code must be contrived in order to systemize the computerized account affairs. In addition, common teachers should be able to participate in the execution process, too. And the result of execution is to be opened to the staff of school periodically. Fifth, it is desirable that the common teachers' participation in the process of settlement should be increased and the closing account data should be applied to the appraisal of school education plans. In conclusion, the participation of common teachers in every process of budgeting has to be guaranteed and enlarged, which will enhance the knowledge and professionality of the participators in budgeting school process.