Abstract
This paper is intended as an financial analysis of educational administration and educational finance. The method of this paper comprises two processes. One is questionnaire research to the staff of a local Board of Education, while the other is a case study. At first we extract the problem of national treasury disbursements and execution process of the central government and local governments, so that we can know that the problem lies in the construction of the school as an institution. Second, we study, in that field, the execution process. The results of the questionnaire research are as follows : (1) The staff of the local Board of Education realize that they cannot administer depending upon the local conditions because of restrictions by the central government (in this paper, the Ministry of Education). (2) The staff also think that the system of national treasury disbursements have many problems. First is that of small amounts of money which are expended for the local Board of Education, that they are not expended enough from a unit cost point of view. Second, they are restricted excessively by outlines of the Ministry of Education. They even think that they are controlled by the Ministry of Education through the system and execution process of national treasury disbursements. (3) The staff attend a study meeting and other meetings many times. For example, they attend a meeting on school institutions and lifelong education. But, they also have dissatisfaction with such meetings because they don't have the initiative at the meeting. But, they still regard the meeting as necessary, for the meeting is necessary to complete their duties. The points of this paper are as follows : (1) The system of the construction of school institutions consists of the Ministry of Education, the prefectural Boards of Education, and the Boards of Education in cities, towns, and villages. (2) The main feature in the system is that the prefectural Boards of Education have a power in substance, for the important issues are solved by the prefectural Boards of Education. (3) In the execution process, the Ministry of Education makes use of "the official meeting" and "procedure" to influence the local governments, or the local Boards of Education. And the policy of the Ministry of Education then filters into the local governments and the local Boards of Education.
