한국 사회의 법과 인권, 민주주의: 이명박 정부 5년에 대한 평가 ; 이명박 정부 교육정책에 대한 평가와 과제 -신자유주의 고등교육정책을 중심으로-

임재홍 ( Chae Hong Lim ) 민주주의법학연구회 2012 민주법학 Vol.0 No.50

국립대학인 서울대학교의 법인화를 내용으로 하는 ‘국립대학법인 서울대학교 설립 운영에 관한 법률’의 제정과 반값 등록금을 요구하는 촛불시위는 이명박 정부의 고등교육정책과 그에 대한 대중의 저항을 잘 보여주는 부분이다. 국립대학의 법인화정책을 포함한 이명박 정부의 교육정책은 신자유주의 경쟁정책의 연장선상에서 이해할 수 있다. 이명박 후보의 교육공약 중 특징적인 것은 ‘취업후 학자금 상환제’ 정도이다. 그러나 이 역시 학생들의 등록금 부담을 해결하는데 한계가 많다는 것이 드러나고 있다. 이를 제외하면 이명박 정부의 고등교육정책은 김대중 정부나 노무현 정부와 크게 다를 것이 없다. 즉 국립대자율화조치로서 법인화정책, 사립대자율화정책과 부실 사립대 퇴출정책을 그대로 승계하고 있다. 이 글에서는 교과부가 추진하는 국립대 법인화정책과 사립대 구조조정정책을 비판적으로 평가한다. 이를 통해 법인화정책은 국립대를 사립대학으로 만드는 공교육 포기 정책이고, 사립대 자율화정책은 사립대학에 대해서는 더 많은 자유와 특권을 보장하려는 정책으로 공적 관리의 포기 정책임을 드러내고자 한다. 이러한 신자유주의정책에 대한 대중적 저항을 기반으로 공교육을 강화하는 정책을 대안으로 제시한다. 그 출발점은 고등교육비의 국가부담이다. 구체적인 방안으로는 국공립대학 위주의 고등교육 설계 방안으로 ‘정부책임형 사립대학 구축 방안’을 제시한다. In this Paper, I intended to analyze a series of new higher education reform policies of Lee Myung-bak government. They are commonly characterized by ``marketization`` and ``autonomy and accountability`` of higher education. The ``marketization`` was an extensive introduction of competition mechanism in the field of higher education, and ``University autonomy and accountability`` was privatization. Public education system will be threatened if higher education services are included in neo-liberalistic moves. The right to get a good education becomes more and more a question of money. The Ministry of Education, Science and Technology emphasized national competitiveness in the 21st century knowledge-based society and the quality of human resources. But in my opinion national human resources development policy did not justify the new higher education reform policies. Because human resources development on the national level does not become the goal of public higher education. We want an education system for people, not for profits, which has been shown at a series of student demonstrations such as “tonsure protests” by university students. This also brought criticisms from the opposition, the Democratic Party. In Korea students have to pay tuitions and fees to colleges or universities. Pay increases have caused chronic controversy. Household spending on higher education has been rising inexorably over the past few years, aside from a temporary dip during the financial crisis. Significant progress is necessary in the restructuring of higher education in Korea. Korean higher education shows several distinctive features when compared with other countries. First of all, the majority of higher education institutions are private. About 87% of higher education institutions are private. About 78% of university students and 96% of professional school students enrolls in private institutions. As private institutions rely heavily on tuition revenue, their fees are considerably high. Even public universities in Korea charge substantial tuition, because governmental support for higher education in Korea is too small. Public financial expenditures on higher education as a percentage of GDP are very low at 0.3%. The net result is that the household sector bears the bulk of the financial burden for higher education. The proportion of governmental subsidies was limited to 22.3%, much lower than the OECD average(68.9%)(Education at a Glance 2011). Partly the rapid expansion of higher education supply has started to exceed the demand. In spite of the outward goal i. e., strengthening the global competitiveness of universities, the policy of the Ministry of Educations, Science And Technology has focused on shutdown of private institutions. The government has launched a campaign to restructure universities by weeding out financially-week private schools and merging state-run ones. The government`s move to weed out underperforming schools is tied to its tuition-cut drive. Korea needs to reform the universities with reviewing ways to lower tuition. But the proper way of higher education reform should begin to subsidizing higher education institution. The government needs to increase financial subsidy rather than weeding out substandard schools to upgrade the quality of higher education. Korea`s public education spending per student was lower than the average of other OECD member states, according to the organization`s 2011 edition of Education at a Glance. Under purchasing power parity(PPP), the conversion index used to compare price levels for different countries, Korea`s public education spending per student stood at $9,081 for higher education schools, lower than the OECD average of $13,717. The government did not invest properly in higher education. We point out that the government needs to spend more on public education.

고등교육 책무성에 대한 대학 기능유형별 차이:교수의 인식 분석을 중심으로

오승은,유지현,박주호 고려대학교 교육문제연구소 2015 敎育問題硏究 Vol.28 No.2

최근 교육환경의 변화로 고등교육 책무성의 중요성이 강조되고 있는데 비해, 이를 실증적으로 분석한 연구는 많지 않다. 본 연구는 고등교육의 핵심적 이해관계자인 대학교수를 대상으로, 책무성을 어떻게 인식하고 있으며 그 인식에 영향을 미치는 요인이 무엇인가 조사하고 분석하고자 하였다. 본 연구를통하여 우리나라 교수들은 소속대학의 기능유형별로 고등교육 책무성의 개념 및 책무성 확보기제의 적절성, 그리고 고등교육이 추구해야 할 목표와 이해관계자에 대한 책임수준에 대한 인식에서 차이를 보이는 것을 알 수 있었다. 또한 정부의 고등교육 책무성 확보 정책의 유효성에 대해 유의미하게 영향을 미치는 변인은 소속대학의 기능유형인 것으로 확인되었다. 그 영향의 유효성 정도는 직업교육중심대학, 교육중심대학, 연구중심대학 순이었다. 본 연구의 시사점은 대학유형별로 인식 차이를 보이는 이슈들에대해서는 자율적으로 합의 형성을 위한 토론의 장을 제공하고 제도적 장치가 필요하다는 사실이다. 즉,본 연구가 제시한 이해관계자의 관점 차이 조율은 고등교육 책무성을 제고함에 있어 구체적이고 정교한 정책적 판단을 내리거나, 향후 조화롭고 균형적인 방향을 추구하는데 도움이 된다는 점을 시사하고 있다. The importance of higher education accountability has been increasing with rapidly changing educational environment. Nevertheless, there is a paucity of empirical research to examine higher education accountability. In this vein, the purpose of this study was to investigate the extent to which faculty members who are in a critical position of the stakeholders in relation to higher education policy perceive higher education accountability and what kind of factors affect their perceptions. The result of the current study shows that faculty members’perceptions on the level of higher education accountability are different from higher education institutions’functional types. In addition, this study found that the different types of higher education institutions positively affect the effectiveness of higher education policy to strengthen their accountability. Thefinding of this study suggests that the different perception of the faculty members on higher education accountability need to have an openly debating opportunity as well as an official rule leading to a consensus. Namely, the result of the study implies that prior coordinating and tuning the different perceptions of the stakeholders will be helpful for building an accurate and concrete discussion making needed to strengthen higher education accountability and for driving the balanced future direction.

Three Major Initiatives in Higher Education by the 2016 Taiwan Tsai Administration-Self accreditation, Higher Education Sprout Project and New Southbound Policy and Their Impact on Taiwan Higher Education: In Search of Egalitarianism or Pursuit of Excellence?

Angela Yung Chi Hou,Zoe Hu,Lily Lin 한국교육행정학회 2019 한국교육행정학회 학술연구발표회논문집 Vol.2019 No.5

Due to global influence and local demand, Taiwan’s higher education has experienced great changes in policy agendas and system reforms over past decades. After 80s, Taiwan higher education experienced great expansion but faced the challenges from global competitors. In response, “selection and concentration policy” aiming at “World class” universities building and implementation of a compulsory external accreditation were the strategies adopted by the government, which led to a new type of institutional governance and academician’s engagement over the past decade. After President Tsai took the presidential office in 2016, the MOE shifted the focus to universities’ autonomy and social responsibility and encouraged institutions to strengthen the partnership and collaborations with ASEAN countries. Based on the new ideological and political paradigm shift, three major national projects, including the new cycle of self-accreditation policy, higher education sprout project, and new southbound policy were kicked off. Therefore, the aim of the paper is to present the current development of three MOE initiatives and explore the paradigm shift of higher education policymaking in terms of egalitarianism. Their impacts on universities’ autonomy and accountability are discussed as a conclusion of the paper.

Three Major Initiatives in Higher Education by the 2016 Taiwan Tsai Administration-Self accreditation, Higher Education Sprout Project and New Southbound Policy and Their Impact on Taiwan Higher Education: In Search of Egalitarianism or Pursuit of Excell

Angela Yung Chi Hou,Zoe Hu,Lily Lin 한국교육재정경제학회 2019 한국교육재정경제학회 학술대회 자료집 Vol.2019 No.2

Due to global influence and local demand, Taiwan’s higher education has experienced great changes in policy agendas and system reforms over past decades. After 80s, Taiwan higher education experienced great expansion but faced the challenges from global competitors. In response, “selection and concentration policy” aiming at “World class” universities building and implementation of a compulsory external accreditation were the strategies adopted by the government, which led to a new type of institutional governance and academician’s engagement over the past decade. After President Tsai took the presidential office in 2016, the MOE shifted the focus to universities’ autonomy and social responsibility and encouraged institutions to strengthen the partnership and collaborations with ASEAN countries. Based on the new ideological and political paradigm shift, three major national projects, including the new cycle of self-accreditation policy, higher education sprout project, and new southbound policy were kicked off. Therefore, the aim of the paper is to present the current development of three MOE initiatives and explore the paradigm shift of higher education policymaking in terms of egalitarianism. Their impacts on universities’ autonomy and accountability are discussed as a conclusion of the paper.

윤석열 정부의 고등교육개혁정책 추진과정에 대한 분석

반상진 한국교육정치학회 2023 敎育政治學硏究 Vol.30 No.4

The purpose of this study was to analyze of the characteristics and issues of the current government’s higher education policy design and implementation process, and the contents of major higher education policies. As the results of it, first, the current government’s education reform design and implementation process tends to independently pursue Ministry of Education-led policies that the ruling power wants to do with less than 20% of the presidential election pledges, national tasks, to launch in the image of an unprepared government, and to implement the policies that lacks consistency and reliability in the presidential election process, since the beginning of the administration. Second, among the current government’s higher education policies, major contents and issues were discussed, focusing on deregulation policies for higher education, establishment of the Regional Innovation System & Education (RISE), fostering Glocal universities, and special accounts for higher and lifelong education support. Currently, the main issues of higher education are to amplify confrontation and conflict with the education community, so the government needs to change its perception of designing and operating predictable and sympathetic higher education policies through transparent and democratic procedures in the future.

현행 고등교육 책무성 확보기제에 대한 비판적 성찰과 정책방향 탐색

변기용(卞基溶),서경화(徐京華),남미자(南美子),이수지(李秀智),김희연(金嬉姸),유흠뢰(劉?磊) 서울대학교 교육연구소 2013 아시아교육연구 Vol.14 No.1

본 논문의 목적은 고등교육 책무성에 대한 요구가 강화되고 있는 사회적 맥락 속에서, 현재 활용되고 있는 다양한 책무성 확보기제에 대한 비판적 성찰을 통해 미래 고등교육 책무성 확보정책의 방향을 모색하는 데 있다. 이를 위해 먼저 국내외에서 이루어진 다양한 선행연구들을 바탕으로 고등교육 책무성을 체계적으로 분석할 수 있는 분석틀을 설정하고 현행 고등교육 책무성 확보기제를 (1) 대상 및 수단, (2) 관점(정부-시장-전문가/대학), (3)환경적 맥락의 세 가지 차원에서 심층적으로 분석하였다. 분석 결과 조직과 개인 차원을 막론하고 정치적/관료적 책무성과 시장적 책무성 확보기제에 비해 전문적 책무성 확보기제가 매우 미흡하고, 동시에 현행 책무성 확보기제는 고등교육 체제를 둘러싼 급격한 환경적 변화에 따른 고등교육 패러다임 변화를 담아내는데도 한계가 있는 것으로 나타났다. 본 연구의 결론으로서 (1) 국가(정부)·시장·전문가(대학)의 입장이 균형있게 반영될 수 있는 거버넌스의 구축, (2) 전문적 책무성 확보기제의 강화 및 전문가 실패 보완장치의 마련, (3) 기관의 특성·미션·역량을 고려한 유연한 책무성 확보 정책 등이 향후 정책방향으로 제시되었다. In the context where social demands for higher education accountability are higher than ever before, this study aims to draw useful implications for the direction of the future accountability policies by conducting a critical analysis on the current accountability mechanisms in Korean higher education. To achieve this goal, the study first develops, through an extensive literature review, an analytical framework to investigate accountability mechanisms in Korean higher education. The effectiveness of the current higher education accountability mechanisms is then thoroughly examined based on the following three dimensions: (1) the accountor (those who are responsible for) and means to achieve accountability; (2) perspectives (political/ bureaucratic, market, and professional); and (3) societal context. The results indicate that the professional mechanisms are least developed compared to the political/bureaucratic and the market forms of accountability mechanisms. It is also found that the current accountability mechanisms are not sufficient enough to fully consider a recent higher education paradigm shift reflecting drastic societal changes over the past two decades or so. In conclusion, this study argues that, firstly, it is necessary to establish an appropriate governance system where the representatives of the government, market, and professionals (universities) are brought together to set the long-term goals of higher education, balancing different views of these three different parties in the society. Secondly, strengthening professional accountability mechanisms while at the same time introducing measures to avoid “professionals’ failures” should be considered. Thirdly, given different characteristics, missions, and capabilities of the institutions, more flexible accountability mechanisms need to be introduced and further utilized.

새정부 교육재정정책 및 법제의 주요 이슈와 과제

남수경 대한교육법학회 2022 敎育 法學 硏究 Vol.34 No.2

The purpose of this article is to present the issues and tasks of the new government's education finance policy and legislation. To this end, first, the current status of education finance in Korea was examined, second, the principles of operation of education pledges and education finance policies affecting education finance of the new government were summarized, and third, major issues and tasks for improving local education and higher education finance were presented. To summarize the main research results, first, in the case of local education finance, a plan was proposed to stably secure labor costs for faculty members through the revival of remuneration grants and to support educational activity operating costs with domestic taxes. Second, education tax revenue, which is one of the financial resources for local education finance grants, needs to be reviewed to be used for the purpose of strengthening the competitiveness of higher education. Third, in order to improve the efficiency and accountability of local education finance in the future, the current local education finance analysis and diagnosis system needs to improve indicators and utilization measures to confirm educational investment performance. Fourth, in order to secure stable higher education finances, it is necessary to introduce and operate the 'Special Account for Higher Education Support' with the goal of more than 1.0% of GDP, which is the OECD national average. 이 글은 새정부 교육재정정책 및 법제의 이슈와 과제를 제시하는 데 목적이 있다. 이를 위하여, 첫째, 우리나라 교육재정의 실태를 살펴보고, 둘째, 새정부 교육재정에 영향을 미치는 교육공약과 교육재정정책의 운영 원리를 정리하여 제시하며, 셋째, 유・초・중등교육을 기반으로 한 지방교육재정과 고등교육재정 각각의 주요 이슈와 새정부 개선과제를 제시하였다. 주요 연구결과를 정리하면, 첫째, 지방교육재정의 경우 보수교부금의 부활 등을 통해서 교직원의 인건비를 안정적으로 확보하고 내국세로 교육활동운영비를 지원하는 재원의 다원화 방안을 제안하였다. 둘째, 지방교육재정교부금 재원의 하나인 교육세 수입은 고등교육 경쟁력 강화 등의 목적으로 활용하도록 재검토될 필요가 있다. 셋째, 향후 지방교육재정의 효율성 및 책무성 제고를 위해서는 현재의 지방교육재정 분석진단제도는 교육투자성과를 확인할 수 있도록 지표나 활용방안이 개선될 필요가 있다. 넷째, 고등교육재정의 안정적 확보를 위하여 OECD 국가평균인 GDP 1.0% 이상을 목표로 ‘고등교육지원특별회계’를 도입, 운영할 필요가 있다.

국립대학 회계통합의 방향과 과제

반상진(Ban, Sang-Jin) 한국교육재정경제학회 2012 敎育財政 經濟硏究 Vol.21 No.2

이 연구는 국공립대학의 회계구조와 현황을 살펴보았고, 현재 논의되고 있는 국립대학 회계 통합의 쟁점과 과제를 법적인 측면과 실제적인 측면에서 분석하였으며, 이를 토대로 국립대학 회계 개선을 위한 대안적 논의를 전개하였다. 정부는 기성회비의 법적인 문제 해결을 국립대학재정회계법 제정에서 찾고 있지만, 현재 정부제출안에는 내용적으로 문제점을 안고 있다. 이 연구에서 제시한 국립대학 회계통합의 과제는 다음과 같다. 첫째, 국립대 재정지원의 안정성을 확보하기 위하여 “국가는 물가상승률, 국가재정규모 확대율 등을 고려하여 안정적으로 재정지원을 한다”라는 강제조항이 신설되어야 한다. 둘째, 국가 출연금의 경우 목적을 정함이 없이 총액으로 지원할 수 있도록 하되, 다만, 대학의 특별한 수요에 대해 재정지원을 하는 경우 목적을 정하여 출연할 수 있다는 내용이 명문화되어야 한다. 셋째, 국유재산 사용료를 교비회계 세입으로 활용할 수 있도록 하여야 한다. 넷째, 기성회 직원의 고용승계문제를 법적으로 보장해 주어야 한다. 마지막으로 국립대학 예산운영의 자율성을 보장받기 위해 정부 출연금을 출연한 목적에 따라 편성하도록 제한받는 조항이 삭제되어야 한다. 결론적으로 국공립대학의 기성회비 문제로 촉발된 국립대학 회계통합은 개편되어야 하지만, 이를 위해 정부는 고등교육재정의 안정적 확보를 위한 고등교육재정교부금법 제정과 동시에 교육계와 국립대학의 의견을 적극 반영한 국립대학재정회계법(안)의 재구성 방안을 모색하는 Two Track 접근을 모색해야 한다. The main purpose of this study was to review the accounting structure and its’ current situation, to analyze issues of integrating accounting system of National Universities in the practical and legal perspectives. and to suggest alternative proposals to improve their accounting system. This study suggested that 1) The law provision is enacted to secure a stable funding for higher eduction. 2) The government endowment should be supported to higher education institutions in a lump sum regardless of its’ purpose. 3) The National Universities shall be able to take advantage of the national government-owned properties’ fees as a annual revenue. 4) The National University Financial Accounting Law should be enacted to integrate an accounting system of National Universities to reflect the opinions of stakeholders in national universities higher education. At the same time, Higher Education Finance Grant Law should be enacted to secure a stable funding for higher education. Finally, several implications were discussed concerning the accounting system and financial policy of higher education.

교육책무성의 관점에서 고등교육정책의 변화과정 분석

박진형 한국교육정치학회 2015 敎育政治學硏究 Vol.22 No.4

The purpose of this study was to analyze how government initiatives have been established as a consistent feature of the historical process through higher education policy by focusing on the accountability policy. Meanwhile, the diversification of policy instruments came to find out to be selected to maintain a consistent influence of the government through the analysis of the types of selected concrete policy instruments in the higher education policy. The types of more emphasized accountability in higher education were bureaucratic, professional, political and legal accountability, and market accountability was insufficient implemented in higher education. So the perspective of accountability by government and university perspective could be seen as a dominant factor. Changes in the accountability policy could came to know that this pattern changes depending on the power relationship between the university and the government, and the adoption of various policy instruments. The accountability policy as a complex system was also a factor that changes the power relationship as a result of the power relationship between the government and the university. 본 연구는 고등교육정책의 정부 주도성이 역사적으로 어떤 과정을 거쳐 일관된 특징으로 정착되었는지를 책무성 정책을 중심으로 분석하고자 하였다. 고등교육정책에서 선택된 구체적인 정책수단의 유형 분석을 통해 그동안의 정책수단의 다양화는 정부의 일관된 영향력 유지를 위해 선택되어 왔음을 알 수 있었다. 고등교육에서 강조된 책무성의 유형은 관료적, 전문적, 정치적, 법적 책무성이었고 시장적 책무성의 구현은 미비하였으며, 이를 통해서 정부와 대학의 책무성 관점이 주도하였음을 알 수 있었다. 책무성 정책의 변화는 대학과 정부의 역관계와 다양한 정책수단의 채택에 따라 그 양상이 변화하여 왔음을 알 수 있었다. 책무성 정책은 복합적 체제로서 정부와 대학의 역관계의 결과이기도 하면서 역관계를 변화시키는 요인이 되기도 하였다.

우즈베키스탄 진출 대학의 회계학교육 실태 연구

김준호 한국회계정보학회 2023 회계정보연구 Vol.41 No.1

[Purpose]The purpose of this study is to help universities that want to enter foreign countries, especially Uzbekistan. To this end, the current state and education in Uzbekistan were analyzed.In addition, the purpose of this study is to suggest a direction in which accounting education can be effectively conducted based on the experience of running the department of management and accounting. [Methodology]Through theoretical research, the current situation, education system, and higher education status of Uzbekistan were analyzed.Based on experience in Uzbekistan, author described the actual conditions such as university admission and management and accounting department curriculum.Then, for an empirical study, students received 134 questionnaires and analyzed the direction in which accounting education could be effectively conducted. [Findings]Students in Uzbekistan have difficulty with accounting in general rather than specific parts of accounting, because the concept of capitalism is weak. Also, the terminology of the major is difficult, making accounting more difficult. Therefore, professor will need frequent and easy explanations so that students can easily understand and familiarize themselves with the concepts of capitalism and accounting terminology. And students wanted the professor to solve many exercise, but since accounting is a practical science, they will have to solve many exercise so that they can learn practical skills. [Implications]This study provides help to universities that want to enter Uzbekistan, and presents an effective accounting education method through empirical research. Although this study is an empirical study in Uzbekistan, it is considered that this study will be helpful to universities that want to enter foreign countries other than Uzbekistan.