교육과정 중심의 예산편성 방안
(The) Plan of Organizing on Curriculum-based School Budget
교육과정 예산편성 교육행정;
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This study is designed to make a comparative analysis of budgetary statements of annual revenue and expenditure and closing-account statements of unit schools, to take a look at what the problems with making up a budget and executing it and to present measures for the plan of drawing up on curriculum-based school budget with a view to improving the problems. With this in mind, the researcher came up with the following research problems. 1. What are the problems with drawing up a budget according to the statement of annual revenue and expenditure of unit schools? 2. What are the problems shown by a comparative analysis of the statements of annual revenue and expenditures of unit schools? 3. What are the unit schools' measures for the plan of making up a budget with their focus on the curriculum? This study is mainly dependent upon literature research with a view to groping for measures for the plan of drawing up a budget with the focus on the curriculum. The researcher made a comparative study of statements of annual revenue and expenditure in the period ranging from the year 2001 to the year 2003 and the closing-account statements in 2001 and 2002. The researcher came to the following conclusions. First, the abolishment of standard educational expenses and drastic project expenses caused by the rational distribution of the total amount will lead to the unit schools' drawing up a budget in a self-regulatory fashion and engaging in operational activities along with an increase in conversion for the special accounting of educational expenses. And this will secure enough money for unit schools and have money intensively invested in a budget focusing on the curriculum. Second, serious efforts should be made to secure unit schools' own income. Third, measures should be worked out to increase the staff's interest and participation in the compilation for a budget focusing on the curriculum of unit schools. Substantial training should be systematically provided for teachers so that they may get information on school budget. Fourth, intermediate evaluation should be conducted by department, subject, and project by regularly opening the results of executing unit schools' accounting with a view to making sure that the project in question and a budget focusing on the curriculum are effectively operated. Fifth, each teacher should submit an accurate statement of budgetary demand by subject by making an analysis of the curriculum through the subject council for the sake of the compilation of a budget focusing on the curriculum. When the statements of a budget are supposed to be adjusted by subject and department, each and every teacher should take part in activities for the adjustment and deliberation of budgetary bills for drawing up a budget focusing on the curriculum.