사학기관 재무⋅회계규칙 개정안의 문제점과 개선방안

Korean Ministry of education has open it’s new revised regulation and acounting regulation of private school. But it has many problems, because it can infringe the fundamental right of private property and equivalece. The private kidergarten has absolute diffent legal character comparing with private school including private middle and highshcool, because its fouder must donate all the basic property to the school foundation, but private kindergarten keep his right of property to the educational facilities. The priviate kinderrgarten are private business organisation, so government control must be minimized even if they receive official grants. Most important diffent perspective of revised bill and demand of reprentative Korean Kindergarten Association are as follows First, It does not allow the payment to the reward of founder if founder do not practically work in the kindergarten. In this case founders can not cover their investment expenses to build kindergarten. Their demand is very lawfull because they are not the official organisaion and can make profit. If it does not recognize the profit, it can break fundamental rights of constitutional law. Second, the state does not allow the user charge of facilities. Minstry of education assert that it can not permit utility charge ecause it does not exists legal basis for it. So there are no agreement between central government and kindergaren representatives. As a conclusion if the new revised bill dose not recognise the private investment of founder for kindergarten, it exploit the personal private property right and can break the liberal democracy. The state must establish new statute to fit private kindergarten system.