시·도별 교육비특별회계 세출 격차 분석

Analysis on the Annual Expenditures Disparity of the Special Account for Educational Expenses

This study is to analysis on the Annual Expenditures Disparity of the Special Account for Educational Expenses by utilizing each fiscal year coefficient of variation method. According to the study, as well tuition per student for the educational core services, education expenses, facility expenses and try to improve schooling conditions for the Human Resources Department gap between operating costs to support the qualitative improvement of education showed gradual increases. A discussion of the findings and recommendations are as follows. First, it attempts local office of education increased the gap between provincial education budget allocation is contrary to the principles of equity. Second, there is a growing gap between the educational core services. Instrucational expenses woke learning gap will appear larger, which appeared to exhibit a high correlation with the municipal operations. Third, it attempts to local office of education growing gap between the facility fee is required funding and allocation plan in accordance with a separate standard. Fourth, the efficient and rational management of the appropriations try DOE is required. Since 2015 the local education budget is implemented and will be evaluated in each local office of education to strength of accountability for financial management. Fifth, the provincial education funding gap of operation, equity and adequacy discussion needs to be expanded on an ongoing basis. Sixth, the difference between the school board, local educational finance a comprehensive gap analysis taking into account the differences within the Department of Education is required.