학교재무관리의 종합적 개선방안 연구

A Research for Improving School Financing Management

The purpose of this study was to find how to manage school financing system efficiently. To achieve the goals the concept, legal system, structure and actual situation of school finance were reviewed. Major findings are as follows: Firstly, the concept of school financing is complicated. Secondly, there are 6 accounting systems generating complicated and unclear works. Thirdly, bookkeeping is based on single entry and current cash, which causes to not having a whole information of school financing. Fourthly, the information getting from accounting is not on management but on finance. Without management information, it is difficult to know the efficiency of school financing. Fifthly, teachers who have responsibility for education would not participate in financing process. Sixthly, the evaluating process is not done well at school. To solve the problems mentined above following ideas are suggested. Firstly, the concept of public school financing is well defined and 6 accounting systems should be integrated into a system. Secondly, several bookkeeping methods such as double or generating based are considered to know school financing correctly. Thirdly, teachers schould be encouraged to participate in the process of school financing. Fourthly, the evaluating methods should be adopted in school financing.