특수교육 재정 실태 및 적정단위교육비

Abstract

Special educational finances actual conditions and optimum educational unit cost.

Jang In-Yeong Advisor : Prof. Kim Nam-Soon Ph.D Major in Special Education Graduate School of Education, Chosun University

The purpose of this study is to identify the current state of the special educational finance and the structure of the real budge for the special schools. Based on the information regarding the educational costs, the current states for the budget operations of public and private special schools are identified. Also, the appropriate costs for the special education are estimated. The differential index of educational costs per student per school was 5.176 for the special school compared with general education, in which 1.000 was a point of reference for elementary school. According to a research conducted in 1999, expenditure per mentally retarded student per year was calculated to be 6,820,515 won and the figure 68,235,985 won was calculated to be the propriety educational cost per twelve classes. The calculated costs for special schools on the basis of twelve classes are equivalent to three times that of kindergarten, 1.6 times that of elementary school and, on the basis of one class, are less than the unit costs for a typical elementary school. The student costs are approximately twice the amount of unit costs for an elementary student. In order to observe the examples for the real budget operations of the special schools, the taxes calculated for the year of 2008 according to the expenses of two public and two private special schools located in Gwangju and Jeonnam are investigated. The average cost for one class is calculated as 38,621,011 wons by dividing the costs that exclude the labor costs with the number of classes. If the costs that exclude the labor costs are calculated with the number of students, the average cost is 4,690,384 wons. The results of the study can be arranged as follows. First of all, the tax revenues for the budgets of special schools depend on the government. The students for the special educational programs do not have any separate structure for the tax revenues that can be added to the special educational institutes. Even if the institutes are private ones, they do not have any separate financial source. As a result, they depend on the support of the educational department. Secondly, it can be said the tax expenses of the special schools are mainly composed of the labor costs. Since the budget is mainly spent for the labor costs of the teaching staff, it is necessary to focus on the budget operation for each class rather than the labor costs, in order to carry out appropriate special educational programs. Thirdly, there are many categories that reflect the characteristics of special educational programs among the categories for tax expenses. Since there are various sources for tax expenses, it is necessary to provide more funds, by considering the characteristics of the special educational institutes. Based on the special educational budget for 2009, the management cost of which per school/class, exclusive of national schools, was found to be 311,068,363,000won. Dividing the figure by the entire number of classes of each special school plus the number of special classes of each typical school, which gives 10,391 classes in total, is equal to 29,936,325 won per class. In comparison with the optimal educational costs per school/class ten years ago from the study conducted by Kim Nam-Soon, the outcomes are not even half the costs from the past. It is evident that, considering other developed countries which are already investing eight to ten times our public educational budget, the Republic of Korea still has a lot to satisfy.