교육비특별회계 순세계잉여금 실태와 영향 요인 분석: 불용액을 중심으로

Abstract

The purpose of this study was conducted with the purpose of responding to external pressure to reduce local education finance, which was raised by inefficiency in the process of budgeting and executing the external local education finance, which is represented by a decrease in the school-age population and excessive net budget surplus. Accordingly, the current status of net budget surplus generation by year and factors influencing the occurrence of the special account for education expenses were analyzed, and policy improvement plans based on this were explored.
 As a result of the study, the total amount of net budget surplus in the special account for education expenses increased sharply in 2015 and then has been on a downward trend since 2019. Considering that the amount of tax revenue has continuously increased, this seems to be due to the offices of education’s efforts to reduce disuse of appropriation. It was found that the unused budget was mainly generated from reserve contingency fund, facility cost, and labor cost. In general, most of the unused budget came from the budget execution balance, which was due to the difference between successful bids, the reduction in contract review, and the inability to adjust the budget of the amount carried forward due to non-execution of construction during the semester.
 Based on these analysis results, increase efforts to organize the main budget of net budget surplus, stipulate regulations on the treatment and use of net budget surplus, make it mandatory to deposit a portion of net budget surplus into the rainy day fund, establish a plan for facility-related project expenses from a mid- to long-term perspective, and efforts to improve financial management efficiency through operation and early budget execution were. suggested.