단위학교 회계제도의 효율적 운영방안-새로운 학교회계제도를 중심으로
저자
발행사항
경산시 : 대구대학교, 2003
학위논문사항
학위논문(석사)-- 대구대학교 교육대학원 : 교육학과 교육행정전공 2003
발행연도
2003
작성언어
한국어
주제어
발행국(도시)
경상북도
형태사항
iii,56 p. : 삽도 ; 27 cm
소장기관
The environments around education field are changing rapidly. So far, the Government has been trying to cultivate creative men of talent for making knowledge-based society. After the Education Reformation was enforced on May 31,1995,School Administrative Committee was founded in 1996. Then, overall administrative work was moved to a unit school from educational administrative organ. By enforcing of independent administrative system, right to manage finance was moved to a unit school. So, it can run by its own decision and also takes responsibility for the result.
Every educational activities are clearly based on finance just as other activities. Educational finance means that the government or local public entity secure and make application of finance for supporting the public education activities. Educational finance is a means for supporting education activities. It is not for educational finance itself. So, the final executioner of educational finance is a unit school where teaching and learning activities are being realized. If educational finance is not practically used on the educational field, the ultimate goal of educational finance can not be achieved. Until now, the finance of a unit school was so insufficient that it can not satisfy the needs for education.
Luckily, since the year of 2000, some of District Office of Education adopted Standard Educational Expenses System and since the year of 2001. 100% of Standard Educational Expenses are allotted to the unit school. Even thouth it is not enough for their needs, throughout the autonomous finance application, the independent school management could be expected. School accounting means budget, accounting, financial affairs, finance, bookkeeping. and financial management. the term "accounting" is used in the course of executing the financial administration. It is the course of recording. analyzing. summing-up and evaluating of budget and reporting the result to persons who are concerned. School accounting is now managed by a unit school on the basis of an Elementary and Secondary School Accounting Rule. Application course of school accounting is composed of the compilation, deliberation, decision, execution and settlement of a budget.
Financial report of a unit school is clarifying the soundness of school accounting and giving information about accounting management. But it is not easy to know about school accounting because the information is not systematically managed. the financial accounting is called commercial booking and management accounting is called cost accounting. Management accounting can calculate the ground of cost by introducing the concept of a unit cost. But management accounting is not yet introduced to educational field because of educational characteristics. To calculate the exact cost which is needed for the management of school, we need to make our efforts to introduce management accounting.
School accounting is very complicated and a bookkeeping is consisted of bookkeeping by single entry. So, it can not provide the proper information to the persons concerned. Also, the compilation, the deliberation and the inspection on the budget are formally carried out. The rate of participation of the teaching staff are also very low.
School accounting should be performed in the direction of promoting responsible administration, securing clear finance, creating sound atmosphere of mutual cooperation between the teacher's room and administrative room. To settle down the School Accounting Rule, training and teaching for the persons concerned are the previous question. Also, Bookkeeping by Double Entry, concept of Management Accounting. Zero Base Budget, Planning Budget techniques are to be applied. And, a principal, teachers, School Administrative Committee members and the delegation of local community should take active part in the compilation of school budget and deliberation on balancing accounts.
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