教育の市場化・民営化と教育行財政 : 教育資源配分・調達システムの市場化・民営化と教育財務会計(教育の市場化・民営化を問う,I 年報フォーラム)

抄録

The aim of this paper is to consider, from both the resource allocation point of view and the procurement side, the effect of introducing market principles into the educational field and also to investigate its effect on the current financial accounting system. Two factors contributing to the current Japanese economic crisis are the Japanese style policymaking system, which co-opts the market, and the "state-operated" financial structure, which supports this distortion-inducing system. Market-opening remedies include "financial outsourcing" and a broad reform of the fiscal investments and loans system. The educational goods and services industry is typical of a financially-dependent industry, and the fiscal investment and loans system is an important means of procurement in the educational field. Therefore, means of financial outsourcing-such as privatization, the voucher system, and contracting-out-have been introduced. Local government bodies will still continue to underwrite local bonds for educational services through the fiscal investment and loans system. However, past policies will be changed, introducing substantial "market principle" plans into the underwriting system. With local financial anxiety in recent years, the financial market has already started rating local government bonds by the financial power of the local government body. Moreover, with the reforms scheduled to be implemented next year, special corporations in the educational field will also be authorized to issue bonds. The merit of introducing market principles is in the use of the price mechanism to provide a coordinating function. In addition to optimizing resource allocation, the norm or the code in which anybody trust is also necessary to stabilize the economic and social environment around the market. The educational financial accounting system provides information about the allocation and the procurement of educational resources, thereby providing incentives to optimize them. However, with the introduction of market principles, the single-entry, cash-basis bookkeeping method, which has been used in the government accounting system, can not coodinate this information successfully.It is therefore necessary to convert educational bookkeeping to "Resource Accounting" system, a double-entry accrual method which adheres to international accounting standards, with balance sheets, cost statements, and statements of receipts and disbursements. Conversion to such a system of accountancy will bring many merits to the educational field.