抄録
This paper aims to clarify the characteristics of educational finances in Republic of Korea from the four points; directions, historical development, present situations and future tasks. (1) Korea's liberation from Japanese colonial rule in August 1945 provided a new starting point for democratic education in Korea. After Korean Government had been established in 1948, "Constitution" was enacted. In this, "right to equal education" and "free compulsory education" were stated. These articles presented directions of educational finances in Republic of Korea. In parallel with these directions, "Education Law" was enacted and plomulgated in 1949. This law stated not only philosophies and school system but also educational administration and finances system. (2) The bulk of educational finances is appropriated by central government out of General Account. Because of the inadequacy of general budjet appropriations to meet the total cost of national education, "School Tax" was created as a special-objected tax for a period of five years begining in 1982. The period has been extended for five more years. (3) According to "Education Law" and "Law of Government Grant for Local Education Finances" in 1971 (revised in 1982), the local education finances are appropiated by; 1) incomes from the special levies on local autonomous organizations' properties for education, 2) incomes from the rental fees o fgovernments' properties, 3) incomes from general finances of local autonomous organisations, and 4) central government grants for local education finances. The most important income for local education finances comes from the central government grants. (4) Educational finances in Republic of Korea are facing some important tasks and problems to be solved; 1) how to ensure the financial resources for education, 2) how to equalize the educational opportunities in local autonomous organizations, and 3) how to promote the automomies and initiatives of local education authorities, etc.
