Abstract

The purpose of this study is to analyze the relationship between the open principal recruitment system and school finance operations. The main results of this study are as follows. First, the open principal recruitment system is being improved with a policy goal in mind. The ratio of schools implementing the open principal recruitment system has been continuously decreasing recently, but this is due to the reduction of the invitation type among the open principal recruitment system types. Second, implementing the open principal recruitment system is positive for unit school finance. In particular, it affects the expansion of education expenses in allocation, where many students are involved. It has been confirmed that implementing the open principal recruitment system affects the overall expansion of allocation and settlement of expenditures. In particular, it has been confirmed that the expenditure for basic educational activities and educational activity support among policy projects is increased. Third, the effect of the open principal recruitment system on school accounting differs according to the school's socioeconomic status. Through this, it was confirmed that the open recruitment principal is operating the school finance in consideration of the characteristics of the school members. In schools implementing the open principal recruitment system, the cost of human resource operation and educational activity support is expanded among policy projects if the school's socioeconomic status is low, whereas the general operating cost of the school is reduced. However, it was found that when the school's socioeconomic status was high, the expenditure on basic educational activities increased.

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