2011 Fiscal Year Final Research Report
A study of the structure of public school accounting
| Project/Area Number |
21330187
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Educaion
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| Research Institution | National Institute for Educational Policy Research |
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Principal Investigator |
HONDA Masato 国立教育政策研究所, 教育政策・評価研究部, 総括研究官 (90282623)
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| Co-Investigator(Kenkyū-buntansha) |
CHIKUSA Tomoaki 京都教育大学, 大学院・連合教職実践研究科, 教授 (60243341)
SUETOMI Kaori 日本大学, 文理学部, 准教授 (40363296)
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| Co-Investigator(Renkei-kenkyūsha) |
SADAHIRO Saiko 千葉大学, 教育学部, 准教授 (80361400)
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| Project Period (FY) |
2009 – 2011
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| Keywords | 学校財務 / 教育財政 / 教育行政 / 教育政策 / 学校運営経費 / 予算執行 / 学校財政 / 教育改革 |
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| Research Abstract |
We can classify the funding formula for each public elementary and junior high school, i. e., the lump sum/discretionary budgeting and the bottom up/line item budgeting. The latter is broadly adopted. Based on our data, it is possible to say that about 60% of each public school budget is earmarked for general administrative expenses, excluding teacher salaries. Schools tend to spend more public money to science, physical education, and extra curricula activities than math or Japanese. In terms of decision making about current expenditures, autonomy of public schools are limited.
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Research Products
(7 results)
