NPM (New Public Management)の導入と行財政改革の新展開 : 政府の役割の再考,業績マネジメントの導入,そして予算・財政マネジメント改革へ(変動期の教育費・教育財政,I 年報フォーラム)

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Since the 1980s, New Public Management (NPM) has been introduced to and implemented in the major member countries of the Organization for Economic Cooperation and Development (OECD). Since then, NPM has evolved over time qualitatively from "the Re-Examination of the Role of the Government" (first phase) to "the Operation Method Reform of the Government Organization" (second-stage), and finally into "the Budget and Financial Management Reform" (third stage). During the same period as the introduction of NPM since the 1980s there have been new trends in education such as the decentralization of educational achievement responsibility, expanded options by parents, and promotion of further increased competition among schools. With these changes in mind, this article will look at the necessary conditions for successful new governance based on NPM. While following the evolving process of NPM, including various administration and financial management reform methods, the paper will evaluate the influence of each NPM stage on the Educational Budget and Administration sectors. NPM also had many influences on the education sector, and various new governance systems were introduced to promote Educational Administrative and Financial Reforms. They were centered on i) the combination of delegation of authority and evaluation as well as ii) conversion of principles from resource-investment-based to achievement and performance-based. However, both systems have problem areas, and for Educational Administrative and Financial Reforms based on NPM, it will be required to have i) a further improvement of monitoring and assessment methods of educational achievement and ii) further clarification of the content of the cost of education system and the promotion of its management. To overcome these issues, the author would like to count on the Public Accounts Reform as a part of the NPM's third stage, "Budget and Financial Management Reform." "Double-entry bookkeeping system / accrual accounting," will articulate the relationship between flow and stock, and more accurate calculation of the cost of education will be possible/ available. In addition, utilizing the property preservation control function (bill rule) which inheres within accountancy will enable an educational organization to build the structure that allows them to secure educational finances as well as to plan for continuous maintenance and improvement of the scale of educational administration. In the education sector, there is a unique characteristic of investing a large amount of funds in human resources, therefore, further development of the study of the mechanism to measure and evaluate human resources (Human Resource Accounting) may hold the key to the future success and failure of the implementation of NPM in the education sector.
日本教育行政学会の論文
2010-10-01

NPM (New Public Management)の導入と行財政改革の新展開 : 政府の役割の再考,業績マネジメントの導入,そして予算・財政マネジメント改革へ(変動期の教育費・教育財政,I 年報フォーラム)

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