This study was intended to derive standards and measures for early childhood education and care financial data for objective and scientific management of financial data. In addition, we tried to consider the analysis and classification system of current status data such as the size of objective financial data scattered throughout the central government, local governments, and education offices. To achieve the purpose of the study, first, the concept of childcare support policy financial support project and related financial data were reviewed. Second, the current status of the financial data classification system and related finances were analyzed, focusing on local governments. Third, detailed data on childcare support policy projects and finances were analyzed. Fourth, a proposal to improve the classification standard for childcare support policy project financial data was proposed. As a research method, we first analyzed the literature on the financial status of childcare support and related laws and systems. Second, various revenue and expenditure data were collected and analyzed to analyze financial data related to childcare support policies. Third, financial and related data disclosed on the websites of Statistics Korea, Korea Education Statistics Service(KESS), Ministry of Education and provincial and provincial offices of education were collected and analyzed. In addition, opinions of experts were collected through meetings, etc. The suggestions for improving the linkage of early childhood education and care financial data are as follows. First, it is necessary to prepare systematic classification standards in order to systematically grasp the financial status of projects related to childcare support policies. It is necessary to consider adjusting the level of unit projects while matching the budget classification system of local governments as much as possible, starting with policy project units. However, it is necessary to grant autonomy to some parts of the policy projects to reflect the regional characteristics of local governments and clearly show the policy goals. Second, it is necessary to apply the current classification system to set the policy project unit according to the policy goal or actual situation of each local government as a program project in child care, family, and women sectors that are highly related to child care support policy. Third, it is necessary to match the unit project names of childcare-related budgets between the central government and local governments. The unit project name of the central government budget has the advantage of being able to grasp the contents of the project in general. The names of local government unit projects also need to be matched with those of the central government. It is difficult to grasp the financial status of childcare support policies, such as comprehensive childcare support projects, as the current unit business names are different and unclear for each local government. Through this, it is possible to know more specifically the contents of the existing budget, which was somewhat ambiguous, such as public childcare, free childcare, childcare environment support, etc., and obtain various information. It is difficult to grasp the financial status of childcare support policies, such as comprehensive childcare support projects, as the current unit business names are different and unclear for each local government. Fourth, it is also necessary to adjust unit project names by reflecting the characteristics of some regions while matching the unit project names of the central government and local governments. It should be considered that there may be projects that exist in the central government but not in local governments, or projects that exist in local governments but do not exist in the central government.
Table Of Contents
Ⅰ. 서론 13 1. 연구의 필요성 및 목적 15 2. 연구내용 16 3. 연구방법 17
Ⅱ. 이론적 배경 19 1. 육아지원정책 개념 및 관련 연구 21 2. 육아지원정책 관련 재정현황 25 3. 지방자치단체 재정자료 분류체계 36 4. 지방자치단체 육아지원정책 관련 재정 44 5. 육아지원정책 관련 재정시스템 58 6. 소결 61
Ⅲ. 육아지원정책 사업 및 재정 현황 63 1. 지방자치단체 육아지원정책 사업 현황 65 2. 시·도교육청 육아지원정책 사업 현황 73 3. 소결 100
Ⅳ. 육아지원정책 재정자료 연계 개선방안 101 1. 육아지원정책 재정자료 연계 기본방향 103 2. 육아지원정책 재정자료 연계를 위한 분류기준 개선 방안 104 3. 중앙정부와 지방자치단체 간 육아지원정책 자료 연계 개선 방안 109