Change of Municipalities Financial Structure caused by Municipality Merger, and Restructuring in School Education

本研究旨在分析平成县近十年来合并市町村的财政结构和教育政策的变化。主要调查结果如下：1.虽然从教育支出的角度来看，地区间的不平衡是值得怀疑的，但通过对各市的年度支出和资产构成的分析，可以看出今后有效利用资产的重要性。2.对教育委员会的问卷调查指出，合并后的市町村的效果，如人事费减少，3.调查还指出了合并后的问题，如旧市之间的不协调、办公室工作量的扩大、学校整合的规划等。

This study aims to analyze the change of financial structure and educational policy in municipalities merged in the last decade in the Heisei. The main findings are as follows ;1.Although the imbalance among the area is regarded in questionable from the view point of educational expenditure, analysis of the annual expenditure and making assets in municipalities shows the importance of the effective assets utilization for the future.2.The questionnaire survey to boards of education pointed out the effect of the municipality merger, such as personnel expenses reduction, improvement of school education, adjustment of the conditional balance of schools and so on.3.The survey also pointed out the problems after the merger such as un-adjustment between the old municipalities, expansion of the amount of office work, planning for the school integration and so on.