权益分类	功能权益	普通用户	{{item.name}}会员
{{category.name}}	{{benefitItem.name}}

Comparative Analysis for Public School Finance and Accounts

公立学校财务和账户的比较分析

基本信息

批准号：
13610343
负责人：
HONDA Masato
金额：
$ 2.18万
依托单位：
National Institute for Educational Policy Research
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (C)
财政年份：
2001
资助国家：
日本
起止时间：
2001 至 2003
项目状态：
已结题

来源：
https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-13610343/
关键词：
education finance school accounting board of education school budgeting devolution decentralization 学校の自律性

项目摘要

School-level autonomy is main stream of recent educational reforms in Japan and USA. We conducted a questionnaire survey on city level 698 boards of education in 2002, respondents were 576. About thirty five percents of respondents have some policies to give principals authority to make decisions related to spending money which were funded specially. According to the survey, in 339 cities, principals are authorized to spend money allocated by central office ; however in most case an upper limit is set. We found that almost 200,000 yen for purchasing supplies at a time and also 200,000 yen for contracting with any company to repair facilities. Applying the logistics regression analysis, we choose five factors as a explanatory variations; principals' authority, to make payment, an existence of city wide balance sheet, discretionary funds, codes of public school financial accounting, number of junior high and the financial capability index. We can say that the city, which have discretionary fund for schools, which have code of public school financial accounting, and which have a large number of schools, tends to give principals some authority. On the other hand, considering the great difference between Japanese public school accounting system and United States, we translated a "Financial Accounting for Local and State School Systems (2003 edition) published by National Center for Education Statistics in U.S. Department of Education, and then compared both types of accounting system. We pointed out that the establishing of accounting system by objective or by activities such as U.S. is needed in Japanese public school systems.

校级自治是近年来日本和美国教育改革的主流。2002年，我们对698个市级教育局进行了问卷调查，被调查者576人。约35%的受访者制定了一些政策，赋予校长与专门资助的资金支出有关的决策权。调查显示，在339个城市，校长有权使用中央拨付的资金；然而，在大多数情况下，设置了上限。我们发现，每次购买用品的费用约为20万日元，与任何公司签订维修设施的合同的费用约为20万日元。运用logistic回归分析，选取五个因素作为解释变量；校长的权限，付款权，全市资产负债表的存在，自由支配资金，公立学校财务会计准则，初中人数和财务能力指标。可以说，拥有学校自由支配基金、有公立学校财务会计规范、学校数量众多的城市，往往会赋予校长一定的权力。另一方面，考虑到日本公立学校会计制度与美国的巨大差异，我们翻译了美国教育部国家教育统计中心出版的《地方和州立学校系统财务会计（2003年版）》，并对两种会计制度进行了比较。我们指出，日本公立学校制度有必要像美国一样建立目标会计制度或活动会计制度。