School Autonomy and Financial Condition

Abstract

At present, the system of educational administration and school administration is being reformed. The aim of the reform is to increase the autonomy of school. The purpose of this paper is to examine financial condition for increasing the autonomy of school. The financial system is reformed toward decentralization by "The Reform of the Three Major Policies (for the allocation of financial resources, including state subsidies, local allocation taxes, and the transfer of tax sources to local govemment). As for educational finance, National Treasury's share for compulsory school expenditures is deregulated. It is necessary to decentralize the financial system. Based on the survey to city's board of education about school finance affairs system which was conducted in February 2003, school finance affairs systems of many citiesaren't still made completely. In order to increase the autonomy of school, it is necessary to make the finance system for school. We confront problems as follows; 1. Clarifing the authority of the board of education about the school budget and school finance affairs. 2. Expanding the discretion of school about a budget and finance affairs. 3. Making the organization of school affairs to take responsibility for a budget and finance affairs. 4. Developing the method of compiling the school budget and the evaluation of it.