지방교육재정교부금법 개정 시행에 따른 16개 시·도교육청 유아교육예산의 변화

Abstract

The purpose of this research is to observe changed in the budget of early childhood education with regard to revised operation of the local education finances grant law which has been transferred to a region. The following are the problems of the research. 1. What are the changes in the scale of early childhood education budget of 16 offices of education related to the local education finances grant law? 2. What are the changes in the composition of early childhood education composition of 16 offices of education related to the local education finances grant law? The objects of this research are educational expenses special account of 16 offices of education in year 2007 and 2008, which are before and after the local education finances grant law was operated. Also, a primary additional revision was included. Collection of data for research objects mainly dealt with 64 budget bills placed at a morgue from the homepage of 16 offices of education. Classification of data was adjusted to 26 unit industries including early childhood education budget within seven political industries, based on 'division and setting up of annual expenditure estimate',Item 3 of Para. 4 of Art. 730 of an instruction of the Ministry of Educational Science and Technology The following are the results of this research. First, the early childhood education support industry which was supported by the central government moved to a region as the local education finances grant law was revised. As a result, the autonomy of 16 offices of education has been expanded. Although the scale of early childhood education budget of 16 offices of education increased, the rate of increase fell short of that of the entire education budget. Educators should reflect the early childhood education budget as much as the budget of education offices of cities and provinces increased. They also should consider how decreasing budget would affect the nations' human resources. Especially after the law has revised, the autonomy and responsibility should be enhanced with regard to the move of the budget of early childhood education toward a region. Moreover, superintendents of educational affairs and educators must plan the qualitative scale adjusted to the entire financial scale by managing industries that have regional characteristics. If each education office of cities and provinces plans the budget of early childhood education the same with the direction of innovating local education finance management, the scale of the early childhood education budget would be enlarged. Secondly, the rate of budget composition of early childhood education, which was controlled by the autonomy and discretion of cities and provinces as the law was revised, was being managed based on local education finance plans within the perspective of a medium- and long- term project of substantializing the public education and expanding education welfare. Each education office for substantializing the public education was reflected and the rate of budget composition for unit industries such as strengthening teachers' ability, enhancing instructions and teaching methods through investment encourage, scholarship for class support, operating example study schools, revitalizing a society for the research about textbook education, and managing centers for instruction research was either increased or remained. Furthermore, in order to assure the nation's sustainable competitiveness, the rate of budget composition in unit industries related to basic operating expenses was increased. The reason why the rate of budget composition of unit industries such as special education promotion, meal service support, and preference regions for education welfare investment was because of the education welfare of education offices in cities and provinces. In addition, as the autonomy and responsibility of education offices of cities and provinces became more important, the rate of early childhood education budget composition showed difference compared to the key industries and features of each city last year.;본 연구의 목적은 지방교육재정교부금법 개정 시행과 함께 지방으로 이양된 지방교육재정교부금법 개정 시행에 따른 유아교육예산의 변화를 보는 것이다. 이를 알아보기 위한 연구문제는 다음과 같다. 1. 지방교육재정교부금법 개정 시행에 따른 16개 시·도교육청 유아교육예산 규모의 변화는 어떠한가? 2. 지방교육재정교부금법 개정 시행에 따른 16개 시·도교육청 유아교육예산 편성의 변화는 어떠한가? 본 연구대상은 지방교육재정교부금법 개정 시행 이전인 2007년과 개정 시행 이후인 2008년의 16개 시·도교육청 교육비특별회계 본예산과 1차추가경정 세출예산서이다. 연구대상의 자료수집은 16개 시·도교육청의 홈페이지의 예산공개 자료실에 탑재되어 있는 예산서 64개를 중심으로 이루어졌다. 자료의 분류는 교육인적자원부 훈령 제730호 제 4호의 별표 3 ‘세출예산 과목구분과 설정’에 근거하여 유아 및 초중등교육분야의 7개 정책사업 내의 유아교육예산이 포함된 단위 사업 26개를 기준으로 이루어졌다. 본 연구를 통해 얻은 결론은 다음과 같다. 첫째, 중앙정부에서 국고지원금으로 지원하던 유아교육지원사업이 지방교육재정교부금법 개정 시행에 따라 지방으로 이양됨에 따라 유아교육 예산편성에 있어 16개 시·도교육청의 자율권은 확대되었다. 지방교육재정교부금법 개정 시행에 따른 16개 시·도교육청의 유아교육예산 규모는 증가하였으나 예산의 증가율은 총 교육예산의 증가율에 미치지 못하였다. 교육행정가들은 시·도교육청의 증가된 예산분만큼 비례하여 유아교육예산에도 반영해야 하며, 교육예산 대비 유아교육예산의 편성을 감소하는 것이 국가의 인적자원 양성에 어떠한 영향을 미칠지 고려해야 할 것이다. 특히 지방교육재정교부금법 개정 이후 지방으로 이양된 유아교육예산에 대해 지방교육재정의 자율성과 책무성은 높아져야 하며, 시·도교육감과 교육행정담당자들은 각 지역의 특성에 맞는 사업을 잘 세워 전체 재정의 규모에 맞게 질적인 규모를 맞춰야 한다. 각 시·도교육청의 유아교육 예산편성시 유아교육의 정책적 방향을 지방교육재정운영 혁신 추진 동향과 동일하게 맞추어 계획한다면 유아교육에 대한 예산의 규모를 늘릴 수 있을 것이다.