COMPARATIVE STUDY ON EFFECTIVE BUDGETING AND FINANCIAL MANAGEMENT OF EDUCATION IN LOCAL GOVERNMENT -JAPAN,AMERICA,ENGLAND-

在公共财政紧缩和合理化的背景下，需要对教育进行有效的预算和财务管理，以促进教育质量的提高。在本研究中，我对地方政府教育财政体制改革进行了研究，以期为提高教育质量和节约教育成本做出贡献。通过研究，我可以发现日本、美国、英国改革的重要运动和特点如下。其主要内容如下：(1)个体学校被视为教育管理体制的基本决策主体（美国—校本管理，英国—学校地方管理等）。(2)许多权力，包括预算权力被赋予各个学校。(3)除了预算程序和财政制度的改革外，还有许多旨在促进家长扩大教育选择（如代金券制度和开放招生）和教师薪酬绩效工资的改革。(4)国家与地方的关系、机制或教育行政职能发生了变化。

Under despression and rationalization of the public finance, effective budgeting and financial management of education are demanded to contribute to the educational quality. In this study, I have researched the educational finance-system reforms in local government to contribute to the educational quality and economizing cost of education. I could find out the significant movement and features of the reforms in JAPAN, AMER-ICA, ENGLAND through this research as below.The following are the contents: (1)individual schools are regarded as a basic body of decision-making in educational administration system(AMERICA--school-based-management,ENGLAND--local management of school,etc.). (2)many powers including budgetary power are given to individual schools. (3)in addition to the reforms of budgetary process and financial system, there are many reforms which were designed to promote expansion of educational choice by parents(like voucher system and open enrollment) and merit-pay of teacher's compensations. (4)changes take place in relationship and mechanism between state and local authority, or function of educational administration with the above reforms.