성과관리 예산회계제도 도입에 따른 단위학교 재정의 과제

다국어 초록 (Multilingual Abstract)

  This paper proposed tasks of financing in school management for successful performance budgeting system through investigating current conditions and problems of school budgeting system and exploration of meanings and expected effects of new performance budgeting<BR>  Line item budgeting, cash basis accounting system and single entry book keeping in current school budgeting system show some problems of inefficient allocation of school budget, misunderstanding of teachers about budgeting, difficulties in improving participation for budgeting.<BR>  However current school budgeting system will be changed to performance budgeting system based on program budgeting, accrual basis accounting system and double entry book keeping. So it is expected that the new performance budgeting system may solve the current problems.<BR>  But success of new performance budgeting system may depend upon accomplishment of some important tasks. The tasks are close relations between education plan and budgeting, ensuring of autonomy of schools for setting up their own programs in budgeting, active participation of teachers in budgeting process, flexible budgeting and opening of budgeting state, and performance oriented closing accounts and self evaluation for financing in school management.