地方敎育財政의 自立의 可能性과 妥當性의 限界에 關한 考察 : Limits of the Propriety and Possibility = The Independence of Local Education Finance

다국어 초록 (Multilingual Abstract)

Local educational finance may seem to be of more democratic character through the independence of local general finance as well as of central educational finance. Contrary to such a simple expectation, however, the independence itself may be a sort of retrogression against the democratization of local educational finance. The independence means that the local educational finance has its own tax income, which is most likely to be disadvantageous compared with other local taxes levied by the local general finance. Own to be poor public revenue the local educational projects can not but be performed under the principle of beneficiaries standing which is contrary to the democratization of education. Thus the local educational finance should exist in the local general finance under the condition that the ratio of revenue of the former to that the latter is fixed by law.
As to the central educational finance, the funds to be allocated to all educational finances should be also correspondent to the amount of the fixed rate of national tax income. The rate is an increasing function of such oppressing power that capitalists group, techno-structure group and military power group hold, whose influence over the central educational finance and the central general finance becomes greater keeping step with the ascension of he level of technical innovation. The amount to be allocated by the central educational finance depends on the national tax income in case of the fixed rate, and the national tax income increases when national income increases. The national income is fundamentally correspondent to the level of technical innovation. The level of technical innovation is, therefore, a decisive factor to the limit of propriety and possibility of the independence of local finance.
The amount to be allocated by the local general finance to the local educational finance is decided by the allocation ratio and local tax income. Local tax income is proportional to the amount of business transactions in the local area, and it is proportional to the technical innovation in the area. Thus the amount to be allocated by the local general finance is proportional to the level of technical innovation in the area.
As to the ratio, it is dependent on a dynamic co-relation between the high and middle income class group and the low income class group. If the social oppressing power of the former is stronger than that of the latter, the rate is lower. Take a social group of teachers for an example. Teachers social group get their income from two sources, ie., from local educational finance and from P.T.A(parents-Teachers Association) and the like. Thus there exist considerable deviation between urban school-teachers' rewards and rural school-teachers, which is not only anti-democratic phenomenon but also is apt to induce immoral competition among the teachers. The results is the degradation of teachers' ethical level and the teachers social group lose their influence over their pupils and students, and in the long run, it demoralize the whole society. The source of teachers' rewards should be confined only to the local educational finance. Thus the rural people's democratic will should be developed still further in order to strengthen their social oppressing power over the local educational finance and local general finance so as to raise the allocation rate enough to confine the source of teachers' rewards only to he local education finance. The rural peoples' democratic thought is developed in proportion to the development of local industries. Thus the level of technical innovation is a fundamental factor to decide the rate and the amount of educational funds.
In conclusion, the propriety and possibility concerning the independence of local educational finance, from central educational finance and local general finance are dependent on the level of ability to pay national and local taxes and on the level of democratizes thoughts of the society, especially of the rural society. Both levels are, in the long run, dependent on the level of the modernization of industries, ie, the level of technical innovation.

목차 (Table of Contents)

• Ⅰ. 序 言
• Ⅱ. 敎育財政과 社會的 勢力集團
• Ⅲ. 敎育財政과 豫算原則
• Ⅳ. 地方敎育財政과 勢力集團
• Ⅴ. 敎育用役의 平準化와 地方敎育財政
• Ⅵ. 結 言