목적사업비와 합리적 학교회계 운용 간의 관계 분석

Abstract

This study examined the current status of targeted funding and its relationship with rational school finance operations. Public elementary schools under the Seoul Metropolitan Office of Education from 2019 to 2021 were selected as the research subjects and analyzed using a fixed-effects model. First, the scale of targeted funding is continuously expanding, requiring the attention and efforts of municipal education departments. Second, targeted funding have a negative impact on rational school finance operations, increasing the 4th quarter execution and unused budget rates. Additionally, the impact of targeted funding on school finance operations varies by school size. However, all of these factors were found to have negative effects, including concentrated budget execution at the end of the fiscal year and an increase in unused budgets. In conclusion, the study recommends providing incentives to promote the efforts of municipal education departments in reducing targeted funding, securing autonomy for unit schools in the operation of targeted funding, and providing differentiated guidance for unit school budget management based on school size.