지방교육재정분석과 연계한 지방교육재정교부금 산정: 자체노력 강화를 중심으로

The objective of this paper is to develop a self-effort inducing device in the distribution of the local educational grant (LEG). Since the LEG is financed by the 20.79 percent of the annual internal tax revenue and distributed to education offices by formula, it can be considered as a vested right from the view point of the educational offices. As the result, the efficiency in spending and fiscal accountability are at issue. Therefore, a systematic mechanism of inducing self-efforts of local education offices is required in the LEG’s distribution formular. Specifically, we suggest an incentive mechanism in the LEG distribution by applying the financial performance of each local education office obtained from the Annual Local Educational Finance Analysis. That is, we develop some indexes of measuring self efforts both in spending and revenue raising which can be worked as incentives or penalties in the distribution of LEG. The result obtained from simulation using FY 2020 data shows that the amounts of LEG distributed to educational offices are significantly affected by their spending efficiency and revenue raising efforts.