학생 수 기반 교육비 논리에 대한 비판적 검토

Abstract

The purpose of this study is to critically review the logic of student-based budgeting raised by some. For this purpose, based on the school accounting data of elementary, middle, and general high schools in Gyeonggi-do, it was reviewed what kind of explanatory power the variables of the number of classes and students had for the amount of each policy project budget. As a result of the analysis, first, only the number of classes variable was found to be significant for the total amount of appropriation settlement. The number of classes explained the appropriation settlement of 83.2% of elementary school, 93.0% of middle school, and 59.5% of general high school. Second, the item that only the number of students was significantly explained in the expenditure settlement of each project is the student welfare/educational gap bridging policy project. This shows that the student-based education cost logic is most validly applied when directly linked to students, such as a meal budget. In other words, however, the logic of education expenses based on the number of students can be applied only when it has the characteristics of benefits linked to individuals among school education activities. Third, although there are some differences between basic educational activities and optional educational activities for each school level, the number of classes has basically a large explanatory power. However, considering that teachers' labor costs excluded from school accounting are being used for each class in actual educational activities, it can be seen that the scope for explaining basic educational activities through the number of students is only marginal compared to the analysis results. Based on the research results, it should be considered that the basic unit in which educational public goods are operated is the class. Therefore, it is suggested that it is reasonable and appropriate to continue the discussion on the cost involved based on the optimal class size and the optimal number of students that determine the optimal educational cost for class management in the future.