地方教育費・教育財政(初等中等教育段階)の現状と課題(変動期の教育費・教育財政,I 年報フォーラム)
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概要
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Education expenditures for local governments, especially for compulsory education, changed remarkably from the year 2000. The purpose of this paper is to make clear the present state and problems of compulsory education expenditures in local governments. The paper analyzes compulsory education expenditures in prefectures in relation to the reform of government finance from 2004 to 2006 (sanmi ittai kaikaku) and the compulsory education expenditures in municipalities closely connected with elementary and junior high schools. It was shown that the compulsory education expenditures in the central government and in prefectures were influenced by a reduction in the amount of state subsidies for compulsory education with the reform of government finance from 2004 to 2006. It was also made clear that compulsory education expenditures in municipalities decreased with the local allocation tax cut down recently. By the decrease of compulsory education expenditures, particularly in municipalities, it is supposed that expenditures allocated to elementary schools and junior high schools directly from municipalities will be cut down and that the education cost paid by guardians will increase. So it is important to secure a national standard in the area of compulsory education and to increase the compulsory education expenditures of municipalities. The wages of teachers, clerks, and dieticians working in elementary schools and junior high schools are paid for by public money (state money and prefecture money). Before the reform of government finance from 2004 to 2006, half of the public money was state money. But prefectural support surpassed state money by a ratio of two to one from 2006. So it is important that half of the wages of all teachers and school staff, according to the law, be borne by the national treasury as before. An increase in state subsidies for compulsory education will thus be needed. The decrease of the amount of local allocation tax, in particular in the years 2003-2006, had a great influence on local governments. An increase of the amount of the local allocation tax to improve the severe financial situation of municipalities will also have to be instituted. And there will be the possibility of increasing education expenditures in municipalities. In particular, expenditures allocated to elementary schools and junior high schools directly from municipalities are of importance.
- 日本教育行政学会の論文
- 2010-10-01
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