사립 중등학교에 대한 재정결함지원제도의 쟁점과 과제

Issues and Tasks on the Support System to Make up for Financial Deficiency of Private Secondary Schools

이 연구는 사립중등학교에 대한 재정결함지원제도의 역사를 고찰하고, 재 정결함지원제도의 운용실태를 분석한 후, 재정결함지원제도의 현안 쟁점을 추 출하여 개선방안을 모색하는 데 목적이 있다. 중학교 무시험진학정책을 계기로 1971년부터 사립 중학교에 대하여 국고보 조가 시작되었고, 고등학교 평준화시책이 시행되는 과정에서 1979년부터 사립 고등학교에 대한 국고지원이 본격화되었다. 1977년부터 도입된 사립학교 재정 결함지원제도에 대하여 재정결함지원금 명칭이 부적절하다는 여론이 있으며, 재정결함지원을 하게 된 원인에 대한 합의가 없고, 재정결함지원이 사립학교 에 대한 차별적 기제로 작용한다는 인식이 있으며, 법정부담금을 기준대로 부 담하지 못할 경우에 재정결함지원금을 감액하는 정책과 법인전입금을 기준재 정수입액에 반영하는 정책의 타당성 논쟁이 있다. 이러한 쟁점을 해결하기 위해서 재정결함지원금이라는 명칭을 변경해야 하 고, 법정부담금 미부담을 이유로 학교운영비를 감액하는 제도는 폐지해야 하 며, 법정부담금 제도와 재정결함지원금 산정기준을 개선할 필요가 있다.

This study was performed to review the history of the support system to make up for financial deficiency of private secondary schools, to analyze the actual conditions of the support system, to draw issues from it, and finally, to suggest tasks to improve it. The enforcement of a test-free admission policy to middle school in 1969 served as a momentum that the central and local government gives subsidies to private middle schools. In case of private high schools, the introduction of standardization policy of high school education in 1974 served as it and began to be supported government’s subsidies in 1979. The support system to make up for financial deficiency of private secondary schools has been introduced since 1977, and has done much for solving the financial problem of private secondary schools. But the system is not perfect. The followings are issues or problems of the system. First, the opinions of the private schools concerned are against the system’s name, particularly “deficiency” because of its negative meaning. Second, an agreement of immediate cause to introduce the system was not reached between an government personage and the private school concerned, an government personage say the cause is lack of financial ability of school juristic persons, but the private school concerned, the test-free admission policy to middle school and the standardization policy of high school education. Third, the private school concerned feels misgivings about the system as a mechanism of differential support between public schools and private schools. Fourth, the policy that reduces the amount of the subsidies is irrational, if the legal cost of providing school juristic person with health care and pension benefits is short of the given standard. Finally, the policy that includes money transferred from general account of school juristic person in the amount of the standard financial income is thought of unreasonable action In order to solve the issues and problems, the system’s name is necessary to be changed, reducing policy of the amount of the subsidies should be discontinued, and a good deal of rethinking is needed on the legal cost system of providing school juristic person with health care and pension benefits and estimating method of the standard financial income.