三位一体改革と義務教育財政制度の改革構想(論点の検証と問い直し・1,戦後日本の教育行政研究(1)-義務教育学校「存立」の行政原理を問う,I 年報フォーラム)

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概要

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• This paper examines the efficacy of the system used to determine national government's share of compulsory education costs after the trilateral reforms promoted by central government There are also substantial contributions from the Ministry of Internal Affairs and Communications and six major local groups. This paper aims to propose a division of labor between central and local governments and a financial system to support this division in compulsory education. The current progress of the trilateral reforms seems to deviate from the focus of the reforms with regard to the independence and soundness of financing from local government. Central government gives top priority to transfer sources of tax to local governments and to a reduction of state liability and subsidies in order to secure sources of revenue. As a result, the disparity of general revenue sources has increased among local governments. In order to correct this situation, the central government delays reform of local tax-allocation methods. The most important issue is to postpone the solution of problems of local tax-allocation methods that impair the independence and soundness of financing from local government because of the above situation. Based on the awareness of this problem, this paper demonstrates the following analysis and proposes the establishment an education-specific subsidy system that would ensure a "national minimum" for compulsory education. (1)The current local tax-allocation methods provide local governments with both a revenue source guarantee function to ensure a "national minimum" and a finance adjustment function to correct tax revenue disparity among local governments. Because arbitrary amalgamation of these two functions continues, these methods have acquired strong characteristics as policy incentive subsidies to develop local economies and promote business conditions since 1985 and the amount of subsidy has skyrocketed. (2) Because the current financial crisis in local governments resulted from this mechanism of tax allocation and its operation, it is desirable to establish systems assuring revenue sources and financial adjustments to guarantee a new "national minimum" by separating the revenue source guarantee function from the financial adjustment function and abolishing the current tax allocation system and the national government's share of compulsory education costs. (3) Specifically, this paper proposes the establishment of an education-specific subsidy system that would ensure a "national minimum" for compulsory education. Consequently, central government sets the standard of a "national minimum" for compulsory education and provides local governments with the necessary revenue sources as comprehensive subsidies. Local governments can implement the creative operation of compulsory education based on the "national minimum." Consequently, it becomes possible to clarify the roles and responsibilities of the central and local governments.

• 日本教育行政学会の論文
• 2005-10-14

著者

• 小川 正人

  東京大学

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• 教育行政の専門性・独立性(政界再編と地教行法体制,I 年報フォーラム)
• 三位一体改革と義務教育財政制度の改革構想(論点の検証と問い直し・1,戦後日本の教育行政研究(1)-義務教育学校「存立」の行政原理を問う,I 年報フォーラム)
• 白石裕著, 『教育機会の平等と財政保障-アメリカ学校財政制度訴訟の動向と法理-』, 多賀出版, 1996年, 全218頁
• 西本肇著, 『学校という〈制度〉-その危機と逆転の構図-』, 窓社, 1999年, 310頁(VIII BOOK REVIEW)
• 教育行政の「分権改革」の現段階と課題(提案・3,授業・学校づくりを支援する市町村教育委員会の可能性を探る,公開シンポジウム,IV 大会報告)
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• 足立幸男著, 『政策と価値-現代の政治哲学-』, ミネルヴァ書房, 1991年, 3000円(VI 書評・図書紹介)
• 国内における教育政策研究動向レビュー : 1995年1月〜12月(V 内外教育政策研究動向)

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