지금까지의 교육예산에 대한 연구들을 살펴보면 교육재원의 확보나 배분방안에 관한 것이 대부분이며, 학교재정에 대해서도 배분된 영세한 재원을 효율적으로 운영 할 수 있는 방안에 대한 연구가 대부분이다. 그러나 학교예산의 편성, 심의, 지출, 결산 등의 운영에 실제로 교수-학습활동을 담당하는 교사와 학부모, 지역인사가 적극적으로 참여하는 것이 효율적일 것이므로 학교운영위원의 학교예산운영에 대한 참여와 회계전문가(공인회계사, 세무사, 회계학자, 회계업무종사자)의 참여와 조언이 필요할 것이다. 이러한 목적을 달성하기 위하여 본 연구는 학교...
지금까지의 교육예산에 대한 연구들을 살펴보면 교육재원의 확보나 배분방안에 관한 것이 대부분이며, 학교재정에 대해서도 배분된 영세한 재원을 효율적으로 운영 할 수 있는 방안에 대한 연구가 대부분이다. 그러나 학교예산의 편성, 심의, 지출, 결산 등의 운영에 실제로 교수-학습활동을 담당하는 교사와 학부모, 지역인사가 적극적으로 참여하는 것이 효율적일 것이므로 학교운영위원의 학교예산운영에 대한 참여와 회계전문가(공인회계사, 세무사, 회계학자, 회계업무종사자)의 참여와 조언이 필요할 것이다. 이러한 목적을 달성하기 위하여 본 연구는 학교예산회계제도에 학교운영위원과 회계전문가가 참여하는 것이 효율성과 자율성, 전문성을 증진시킬 것이라는 전제 하에, 학교예산회계제도에 대한 학교구성원들의 예산참여, 활동성, 전문성에 대하여 알아보고 문제점과 개선방안을 탐색하는데 그 목적을 두고 있다.
지금까지의 교육예산에 대한 연구들을 살펴보면 교육재원의 확보나 배분방안에 관한 것이 대부분이며, 학교재정에 대해서도 배분된 영세한 재원을 효율적으로 운영 할 수 있는 방안에 대한 연구가 대부분이다. 그러나 학교예산의 편성, 심의, 지출, 결산 등의 운영에 실제로 교수-학습활동을 담당하는 교사와 학부모, 지역인사가 적극적으로 참여하는 것이 효율적일 것이므로 학교운영위원의 학교예산운영에 대한 참여와 회계전문가(공인회계사, 세무사, 회계학자, 회계업무종사자)의 참여와 조언이 필요할 것이다. 이러한 목적을 달성하기 위하여 본 연구는 학교예산회계제도에 학교운영위원과 회계전문가가 참여하는 것이 효율성과 자율성, 전문성을 증진시킬 것이라는 전제 하에, 학교예산회계제도에 대한 학교구성원들의 예산참여, 활동성, 전문성에 대하여 알아보고 문제점과 개선방안을 탐색하는데 그 목적을 두고 있다.
With the onset of the 21st century termed the age of information and globalization when there seems no limit in the world competition, the school budgeting and accounting system has set sail since 2001 along with the school-centered system of responsible management introduced to maximize the efficie...
With the onset of the 21st century termed the age of information and globalization when there seems no limit in the world competition, the school budgeting and accounting system has set sail since 2001 along with the school-centered system of responsible management introduced to maximize the efficiency in education by promoting the specialty and autonomy of each school and to heighten efficiency and autonomy in its financial operation. The present study is aimed at exploring the measures to improve the school budgeting and accounting system that has since been in operation for 7 years, In this connection, an empirical analysis was made in an attempt to see what effects advise and participation of school operation members and accounting experts might have on successful settlement of the school budgeting and accounting system and budgeting procedure. For this aim, a survey was conducted by means of research into literature and questionnaires. Questionnaires were distributed to and collected from 563 school operating members in Jeonbuk province including 124 from elementary schools, 130 from middle schools and 305 from high schools. SPSS (Statistical Package for the Social Science) WIN 12.0 program was used to process the data through analyses of frequency, correlation, reliability, factor, one-way ANOVA, regression, etc. Based on the theoretical studies, the model and hypothesis for this study were mapped out and verified by using the statistical method for analysis, which yielded following results: First, it was confirmed that the more school operating members and expert accountants participate in budgeting, the more reasonably and effectively the school budgeting and accounting system can be proceeded. It is thus obvious that active participation of school operating members is essential to make school budgeting and accounting more efficient and reasonable one; Second, it became evident that the more active school operating members are and the more expert accountants participate in budgeting, the more reasonably and effectively the school budgeting and accounting system can be administered. In order to ensure more efficient and reasonable budgeting and accounting for schools, demands of parents and students should be fully reflected in it and members of school operating committees should exert every effort to cut down expenditure and make transparent reports on closing accounts; and Third, it was also made clear that the more expert the school operating members become and the more accounting experts participate in budgeting, the more reasonably and effectively the school budgeting and accounting system can be managed. To ensure more efficient and reasonable budgeting and accounting for schools, it is necessary to ask expert accountants to participate and advise within the scope and purpose of budgeting. From the empirical analysis into the structure of the school budgeting and accounting system and its budgeting procedure as above, following conclusions could be drawn: First, as a practical means to draw up a reasonable budget, all of school operating members should be trained in an intensified manner as to administration of school accounting. Besides, the concerned authorities should provide each school with the guideline for budget compilation no later than the end of October every year to enable each school to compile budget efficiently. Schools should be notified of the appropriated budget amount latest by the beginning of December each year so that more teachers are able to take part in budgeting. It is also advisable to advance the deadline for submission of the proposed budget to the school operating committee from current 30 days to 20 days before the beginning of each fiscal year in a bid to shorten the unnecessarily pending period of the budget proposal; Second, for effective deliberation of budget, the concerned authorities should arrange regular training for members of school operating committees and it should be stipulated to attach the details of each project to the budget plan for direct educational expenses related to educational activities to be submitted to the school operating committee for deliberation. For more practical deliberation of a budget, it is also advised to make it legally obligatory to constitute the subcommittee for budget, which has so far been just a matter of recommendation; Third, it was laid bare in the process of budget execution that, since the introduction of NEIS (National Education Information System), accounting-related business has become complicated, including problems in affixing seals on the vouchers for expenditures, complexity in electronic commerce and handling of small amounts of cash. Moreover, it came into view that it is difficult to catch up transactions organically because the school budgeting and accounting system is composed of bookkeeping by single entry which has limit in exactly revealing financial conditions and business achievements by unit. To solve these issues, it is requested to increase efficiency by simplifying accounting jobs like shortening the length of approval for expenditures, removing elements of troubles among teachers and excluding various types of administrative wastes. It is urgent to introduce the double entry system in school budgeting and accounting to measure up economic activities more precisely and protect government assets more effectively; and Fourth, it is hard for school operating members who usually are not expert in school budgeting and accounting to effectively examine if the school budget has been used for achieving educational goals effectively. To tackle this problem, it is needed to arrange systematic plans to train or educate school operating members to become professional not only in deliberation but also in closing accounts of budget, to prepare the statement of accounts in more detail and easily understandable manner and to heighten transparency of school budgeting and accounting by making it open to the public. For further progress of the school budgeting and accounting system, school operating members should show deep concern for establishing optimal educational plans and participate actively in framing, deliberating, executing and settling school budgets and accounts in compliance with the educational objectives as well as management policy of school headmasters. It is also solicited for accounting experts (CPA, licensed tax accountants, accounting scholars, clerks in charge of accounting, etc.) to take part and give advice for the same cause. Following suggestions might be offered for the development of the school budgeting and accounting system on the basis of the findings drawn from this study: First, members of school operating committees equipped with expertness in accounting should be able to actively participate in the process of budgeting from the beginning till the end; Second, efforts should be made to clearly fix the order of priority for the budget items when compiling; Third, school operating committees should intensify deliberation of school budgets from the beginning to the end; Fourth, execution of budget should be transparent and followed by analysis and assessment without fail; and Fifth, off-company directorship and external auditing which were put into operation as a means of restructuring corporate governance should be introduced to the school budgeting and accounting system, too, to guarantee schools to faithfully fulfill their social responsibility.
With the onset of the 21st century termed the age of information and globalization when there seems no limit in the world competition, the school budgeting and accounting system has set sail since 2001 along with the school-centered system of responsible management introduced to maximize the efficiency in education by promoting the specialty and autonomy of each school and to heighten efficiency and autonomy in its financial operation. The present study is aimed at exploring the measures to improve the school budgeting and accounting system that has since been in operation for 7 years, In this connection, an empirical analysis was made in an attempt to see what effects advise and participation of school operation members and accounting experts might have on successful settlement of the school budgeting and accounting system and budgeting procedure. For this aim, a survey was conducted by means of research into literature and questionnaires. Questionnaires were distributed to and collected from 563 school operating members in Jeonbuk province including 124 from elementary schools, 130 from middle schools and 305 from high schools. SPSS (Statistical Package for the Social Science) WIN 12.0 program was used to process the data through analyses of frequency, correlation, reliability, factor, one-way ANOVA, regression, etc. Based on the theoretical studies, the model and hypothesis for this study were mapped out and verified by using the statistical method for analysis, which yielded following results: First, it was confirmed that the more school operating members and expert accountants participate in budgeting, the more reasonably and effectively the school budgeting and accounting system can be proceeded. It is thus obvious that active participation of school operating members is essential to make school budgeting and accounting more efficient and reasonable one; Second, it became evident that the more active school operating members are and the more expert accountants participate in budgeting, the more reasonably and effectively the school budgeting and accounting system can be administered. In order to ensure more efficient and reasonable budgeting and accounting for schools, demands of parents and students should be fully reflected in it and members of school operating committees should exert every effort to cut down expenditure and make transparent reports on closing accounts; and Third, it was also made clear that the more expert the school operating members become and the more accounting experts participate in budgeting, the more reasonably and effectively the school budgeting and accounting system can be managed. To ensure more efficient and reasonable budgeting and accounting for schools, it is necessary to ask expert accountants to participate and advise within the scope and purpose of budgeting. From the empirical analysis into the structure of the school budgeting and accounting system and its budgeting procedure as above, following conclusions could be drawn: First, as a practical means to draw up a reasonable budget, all of school operating members should be trained in an intensified manner as to administration of school accounting. Besides, the concerned authorities should provide each school with the guideline for budget compilation no later than the end of October every year to enable each school to compile budget efficiently. Schools should be notified of the appropriated budget amount latest by the beginning of December each year so that more teachers are able to take part in budgeting. It is also advisable to advance the deadline for submission of the proposed budget to the school operating committee from current 30 days to 20 days before the beginning of each fiscal year in a bid to shorten the unnecessarily pending period of the budget proposal; Second, for effective deliberation of budget, the concerned authorities should arrange regular training for members of school operating committees and it should be stipulated to attach the details of each project to the budget plan for direct educational expenses related to educational activities to be submitted to the school operating committee for deliberation. For more practical deliberation of a budget, it is also advised to make it legally obligatory to constitute the subcommittee for budget, which has so far been just a matter of recommendation; Third, it was laid bare in the process of budget execution that, since the introduction of NEIS (National Education Information System), accounting-related business has become complicated, including problems in affixing seals on the vouchers for expenditures, complexity in electronic commerce and handling of small amounts of cash. Moreover, it came into view that it is difficult to catch up transactions organically because the school budgeting and accounting system is composed of bookkeeping by single entry which has limit in exactly revealing financial conditions and business achievements by unit. To solve these issues, it is requested to increase efficiency by simplifying accounting jobs like shortening the length of approval for expenditures, removing elements of troubles among teachers and excluding various types of administrative wastes. It is urgent to introduce the double entry system in school budgeting and accounting to measure up economic activities more precisely and protect government assets more effectively; and Fourth, it is hard for school operating members who usually are not expert in school budgeting and accounting to effectively examine if the school budget has been used for achieving educational goals effectively. To tackle this problem, it is needed to arrange systematic plans to train or educate school operating members to become professional not only in deliberation but also in closing accounts of budget, to prepare the statement of accounts in more detail and easily understandable manner and to heighten transparency of school budgeting and accounting by making it open to the public. For further progress of the school budgeting and accounting system, school operating members should show deep concern for establishing optimal educational plans and participate actively in framing, deliberating, executing and settling school budgets and accounts in compliance with the educational objectives as well as management policy of school headmasters. It is also solicited for accounting experts (CPA, licensed tax accountants, accounting scholars, clerks in charge of accounting, etc.) to take part and give advice for the same cause. Following suggestions might be offered for the development of the school budgeting and accounting system on the basis of the findings drawn from this study: First, members of school operating committees equipped with expertness in accounting should be able to actively participate in the process of budgeting from the beginning till the end; Second, efforts should be made to clearly fix the order of priority for the budget items when compiling; Third, school operating committees should intensify deliberation of school budgets from the beginning to the end; Fourth, execution of budget should be transparent and followed by analysis and assessment without fail; and Fifth, off-company directorship and external auditing which were put into operation as a means of restructuring corporate governance should be introduced to the school budgeting and accounting system, too, to guarantee schools to faithfully fulfill their social responsibility.
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