지방교육재정교부금법의 제∙개정내용 및법적 쟁점 분석

The purpose of the Local Education Finance Subsidy Act is to make a contribution to the balanced development of education by allowing the State to provide, in whole or in part, the financial resources which are necessary for the establishment and operation of educational institutions and educational administrative institutions. After established in 1971, there were 30 times amendment according to political and social needs. At first, the Local Education Finance Subsidy Act aimed to secure a budget to operate compulsory education in middle schools. But in recent years, those amendments tend to cover local budgets. In this study, we search the total process of the legislation and amendment of Local Education Finance Subsidy Act and it’s legal issues. By those studies, we can find these results. First, the burden range of local education finance subsidy should be set-up to solve the conflict between the central government and the local autonomous entity. Second, the review and adjustment of distribution of local education finance subsidy should be considered. Third, the good cooperation with local government should be devised. Fourth, the role of special subsidy should be redefined. Lately, the amendment of the Local Education Finance Subsidy Act is required, because of policy needs and poor local finance status. And review of amendment process, and acceptance of an opinion during public hearing will be inevitable.