시·도교육청 통합재정안정화기금의 현황과 과제

Abstract

With the revision of the 「Local Finance Act」 in 2017, the Local Office of Education can establish and operate a stabilization fund to adjust the fiscal income imbalance. Currently, all Offices of Education operate stabilization funds. As the Office of Education's funds increase rapidly in 2022, the Office of Education is operating carelessly due to excessive financial resources, and despite the decrease in the number of students, education finances are increasing, so it is widely argued that the local education finance structure should be reorganized. In this situation, the Office of Education, which does not have much experience in fund management, is experiencing confusion and difficulty in operating stabilization funds. In this study, the concept and characteristics of the fund were examined, the stabilization fund management status of the Local Offices of Education was analyzed, and the problems and tasks of fund management were presented.
 The characteristics of general and special accounts and funds were examined, and the current status was presented focusing on the size and use requirements of the stabilization fund. The stabilization fund's tasks include setting standards for the appropriate accumulation size, clarifying requirements for using the fund, establishing a comprehensive management system for the fund through the fund's General Manager, efforts to increase profits through fund management, and enhancing the expertise of the Fund Management Review Committee. For efficient fund management, first, it is necessary to establish a comprehensive management system for the fund, second, to establish a systematic analysis and evaluation system for fund management, and third, to strengthen the capabilities of fund manager and actively utilize external experts.