2017 Fiscal Year Final Research Report
Research on Financial Resource Guarantee for High School Education Finance under the Scheme of Inter Governmental Financial Relationships
| Project/Area Number |
15K17348
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Education
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| Research Institution | Teikyo University (2016-2017)
Hiroshima University (2015) |
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Principal Investigator |
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| Project Period (FY) |
2015-04-01 – 2018-03-31
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| Keywords | 公立高校 / 地方交付税 / 基準財政需要額 / 人件費 |
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| Outline of Final Research Achievements |
This research examined the high school education finance funded by local allocation tax subsidies. Three following points were clarified. (1) From the comparison with the amount of basic fiscal demand and actual expenditure, it became clear that the actual expenditure on the high school education increased in 10 years. (2) In comparison with other regional finance areas, it became clear that there is binding power, such as laws and customs from the past, to spend a certain amount. (3) Comparison of actual expenditure amount and the amount of basic fiscal demand on personnel expenses and other budget items showed that actual personnel expenses were lower than the basic fiscal demand in most prefectures. It is necessary to examine from various viewpoints to clarify the factors of the actual personnel expenditures.
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| Free Research Field |
教育行政学
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