학술논문
학교회계 교수학습비에 영향을 미치는 학교특성 분석 / Analysis of School Characteristic as Determinants on School Accounting Instructional Cost
Document Type
Dissertation/ Thesis
Author
Source
Subject
Language
Korean
Abstract
학교교육의 질 향상을 위한 단위학교의 핵심과제는 수업활동에 초점을 두고 학교가 운영되어야 하는 것이다. 수업활동이 효과적으로 수행되기 위해서는 교육투입요소로서 물적․인적자원과 학교의 조직적 측면, 행정․경영적 측면의 지원이 필요하다. 이러한 문제의식을 토대로 본 연구는 학교회계제도 운영이 개별 학교의 구성원들에게 이해되고 해석되는 방식에 따라 교육적 실천이 달라질 것이며, 교육적 실천의 차이는 단위학교 간에 교수학습비 수준의 차이를 발생할 것이라는 가정에서 출발하여, 교수학습비 수준에 영향을 미치는 학교특성을 탐색하는 데 목적을 두었다. 이를 위해 2004년부터 2009년까지 6년간의 서울시 공립 초중등학교 학교회계 결산자료를 2005년 불변가 기준으로 교수학습비 실태를 분석하였고, 2009년도 학교회계 결산자료를 기초로 하여 지니계수를 활용하여 학교급별, 학교급별․학교규모별 단위학교 간 학생1인당 교수학습비 차이를 파악하였다. 학교회계 교수학습비 영향요인분석을 위해 선행연구와 문헌연구를 통해 종속변인은 학생1인당 교수학습비를, 독립변인은 세입변인(학교교육비, 목적사업비, 자체수입, 보조금 및 지원금)과 세출변인(학생복리비, 공통운영비, 업무추진비, 시설비, 기타직인건비, 전년도 학생1인당 교수학습비), 그리고 학교조직특성변인(학급수, 자원학교 여부, 학교장 수업지도성, 학교조직풍토)을 선정하였다. 학교조직특성변인에 관한 자료 수집을 위해 설문조사를 실시하였고, 이를 설문대상학교의 2009년도 학교회계 결산자료와 통합하여 중다회귀분석을 실시하여 사례수가 적은 고등학교를 제외한 초․중학교 학생1인당 교수학습비 영향요인을 분석하였다.
To manage school system focusing on teaching is core task to improve a educational quality of the school. For more efficient teaching, there are needs of support on human resource, systematic improvement, administration and management. According to this viewpoint, this study aims to analyse school characteristic as determinants on the level of instructional cost based on a idea that school financing system and its instructional activities are determined differently by how the members of the school understand and interpretate the system and this difference will effect on the level of instructional cost between each school. To prove this theory, I collect and analyse budget and closing accounts of five years of public secondary school in Seoul city from 2004 to 2009 to look up present of instructional cost based on constant prices of 2005. And I find a difference of instructional cost per one student between each school level, school level-school size with use of Gini's coefficient based on school closing accounts data of 2009. To analyse determinants to instructional cost in school finance, I referred to the past studies on this issue and topic for selecting variables-instructional cost per student as dependent variable and tax revenue variables(teaching budget of school, purpose-program budget, site revenue, support fund, and subsidy as independent variables and student welfare cost, general management cost, public business expense, facility cost, personnel expenditure, instructional cost per capita of the last year as annual expenditure variables. Then, I conducted a survey for collecting data on school organizational characteristic variable. And I combined this survey result and closing accounts of 2009 from survey subject school and conducted multiple regression analysis to analyse determinants on instructional cost per capita of elementary and middle schools except high schools having a few examples.
To manage school system focusing on teaching is core task to improve a educational quality of the school. For more efficient teaching, there are needs of support on human resource, systematic improvement, administration and management. According to this viewpoint, this study aims to analyse school characteristic as determinants on the level of instructional cost based on a idea that school financing system and its instructional activities are determined differently by how the members of the school understand and interpretate the system and this difference will effect on the level of instructional cost between each school. To prove this theory, I collect and analyse budget and closing accounts of five years of public secondary school in Seoul city from 2004 to 2009 to look up present of instructional cost based on constant prices of 2005. And I find a difference of instructional cost per one student between each school level, school level-school size with use of Gini's coefficient based on school closing accounts data of 2009. To analyse determinants to instructional cost in school finance, I referred to the past studies on this issue and topic for selecting variables-instructional cost per student as dependent variable and tax revenue variables(teaching budget of school, purpose-program budget, site revenue, support fund, and subsidy as independent variables and student welfare cost, general management cost, public business expense, facility cost, personnel expenditure, instructional cost per capita of the last year as annual expenditure variables. Then, I conducted a survey for collecting data on school organizational characteristic variable. And I combined this survey result and closing accounts of 2009 from survey subject school and conducted multiple regression analysis to analyse determinants on instructional cost per capita of elementary and middle schools except high schools having a few examples.