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，有效的教育预算和财政管理是提高教育质量的必然要求。本研究以提高教育质量和节约教育成本为目标，对地方政府教育财政体制改革进行了研究。通过对日本、美国、英国教育管理体制改革的研究，可以看出日本、美国、英国教育管理体制改革的主要动向和特点，主要内容如下：（1）在教育管理体制中，学校作为基本的决策主体（美国--学校本位管理，英国--学校地方管理等）。（2）学校拥有很多权力，包括财政预算权。(3)in除了预算程序和财政制度的改革之外，还有许多改革旨在促进扩大家长的教育选择（如凭单制度和开放招生）和教师薪酬的绩效工资。（4）国家与地方的关系、机制或教育行政职能随上述改革而发生变化。

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.