교육재원의 구조결정 모델 수립을 위한 계량경제학적 접근

An Econometrics Analysis on the Resource Structure Change Model of Educational Financing

&nbsp;&nbsp;이 연구는 1962년부터 2006년까지 45년간의 교육재정에 관한 시계열자료를 계량경제학적인 방법을 이용하여 한국의 교육재원 구조변화를 결정하는 요인들을 찾아보고 요인들 간의 관계들을 연립방정식모델로 제시하였다.<BR>&nbsp;&nbsp;연립방정식모텔을 회귀분석으로 추정한 결과 교육재원 중 조세재원교육비의 결정 요인은 교원당인건비가 가장 중요한 요인으로 나타났으며, 비조세재원교육비는 총학생수로 나타났다. 그리고 조세재원, 비조세재원, 정부재원, 교원당인건비 모두 전년도 재정규모가 당해년도의 재정규모에 영향을 주고 있어 한국교육재원의 구조변화는 점증주의적 가설을 따르고 있으며 또한 한국교육재원의 구조 변화를 결정하는 중요한 변인은 재정ㆍ경제적인 요인으로 나타났다.

&nbsp;&nbsp;This study searched the factors to determine the structural changes of educational financial resources in Korea and illustrated the simultaneous equation model of the relations between the factors, using the econometrics method with the time series in educational finance over the forty-five years from 1962 to 2006.<BR>&nbsp;&nbsp;As the results of the study, the following the regression analysis of the simultaneous equation model were estimated:<BR>&nbsp;&nbsp;TAXEX=9.7181+0.5233×TAXEX{1}-0.8543×STUD+1.0696×SAL+0.0732×BUD-0.0361×D1-0.0714×D2+0.0105×D3ㆍBUD-0.0070×D4ㆍBUD<BR>&nbsp;&nbsp;NOTEX=-23.4751+0.1890×NOTEX{1}+1.8703×STUD+0.1378×COST+0.3511×GDP-0.1932×D5<BR>&nbsp;&nbsp;BUD=-1.1304+0.6749×BUD{1}+0.3239×GDP+0.6308×TAXR-0.4115×TAXR{1}<BR>&nbsp;&nbsp;SAL=-6.2350+0.5114×SAL{1}+0.4700×BUD-0.2463×BUD{1}+0.0223×PTR+0.6346×TEA<BR>&nbsp;&nbsp;*Notes of each variables<BR>&nbsp;&nbsp;TAXEX : educational resources form the tax<BR>&nbsp;&nbsp;NOTEX : educatonal resources form other than the tax<BR>&nbsp;&nbsp;BUD : government budget<BR>&nbsp;&nbsp;SAL : unit personal cost per teachers<BR>&nbsp;&nbsp;STUD : number of students<BR>&nbsp;&nbsp;COST : average tuition/fees by students<BR>&nbsp;&nbsp;GDP : Gross domestic products<BR>&nbsp;&nbsp;TAXR : tax ratio as of GDP<BR>&nbsp;&nbsp;PTR : pupil/teacher ratio<BR>&nbsp;&nbsp;TEA : number of teachers<BR>&nbsp;&nbsp;D1/Dummy 1 : 1 for the policy of education financing based on the total amount of domestic tax; 0 for the particular tax<BR>&nbsp;&nbsp;D2/Dummy 2 : 1 for the policy of an instant education tax from 1982 to 1990 ; 0 for the otherwise<BR>&nbsp;&nbsp;D3/Dummy 3 : 1 for the fixed rate of grant allocation; 0 for the flexible rate<BR>&nbsp;&nbsp;D4/Dummy 4 : 1 for the reduction of teacher&quot;s retirement age(from 1999); 0 for other wise<BR>&nbsp;&nbsp;D5/Dummy 5 : 1 for school support fees system of elementary and a secondary schools(form 1970); 0 for otherwise<BR>&nbsp;&nbsp;each{1}: one-year-before data of each variable<BR>&nbsp;&nbsp;Implications from the models were described as following.<BR>&nbsp;&nbsp;First, in educational financial resources, it was showed that the salary level(labor costs) of teachers on tax resource and the total number of students on non-tax resource in determining the educational cost are playing the most influencing roles.<BR>&nbsp;&nbsp;Second, the structural changes of educational financial resources in Korea is based on the incrementalism hypothesis, as the budget amount (financial scale) of the year before including tax resource, non-tax resource, government&quot;s support, and teacher&quot;s salaries have an influence on the budget amount(financial scale) of this year.<BR>&nbsp;&nbsp;Third, it showed that the important variable to determine the structural changes of educational financial resources in Korea is the factor of economic financial ability.<BR>&nbsp;&nbsp;In conclusion, this study based on time series of extended period in comparison with the preceded study showed the updated simultaneous equation model of the structural of educational financial resources.