교육이 개인의 사회·경제적 지위 및 삶의 질과 깊은 관련을 맺고 있음은 다양한 연구를 통하여 이미 드러났다. 빈곤층의 교육적 지원에 대한 사회적 요구에 따라 학교를 중심으로 한 교육복지우선지원사업이 시행되었다. 교복우사업은 상당한 성과를 거두었지만 사업의 재원이 동질집단이라 할 수 있는 교복우사업 대상 학생에게 공평하게 배분되었는지에 대한 연구는 부재하였다. 따라서 본 연구는 수평적, 수직적 공평성, 재정정 중립성을 준거로 이 사업의 재원이 각 시·도 교육청, 지역교육지원청, 단위학교 수준에서 배분될 때의 재정배분 공평성을 분석하였다. 분석결과 첫째, 시·도 교육청, 지역교육지원청간 수평적 공평성 수준은 어느 정도 양호한 수준이었으나 일부 공평성 수준의 저하는 재정배분모형과 관련이 있었다. 둘째, 교복우사업 프로그램이 학교급별 차이를 반영하지 못하여 초등학생과 중학생 간 차별이 나타났다. 셋째, 시·도 교육청의 재정능력은 교복우사업의 재정 배분 및 집행에 거의 영향을 미치지 않은 것으로 드러났다.

It's been revealed from various researches that education has serious relation to every individual's socio-economic status. Facing the strong demand for educational support to the poor strata, the Government launched school-centered Educational Welfare Project. Educational Welfare Project has made fruitful outcome but there are still no interests about the budget allocation of this project. In this research, with 3 criteria such as horizontal equity, vertical equity and fiscal neutrality that an equity analysis of budget allocation was performed on City & Provincial Office of Education level, local office of educaion and each school level. The results are as follows. Firstly, the horizontal equity among City & Provincial Offices of Education and among local offices of education are fine in some degree and this result has something to do with the budget allocation model. Secondly there are some discrimination between elementary school students and middle school students because of not taking the difference between elementary school and middle school. Thirdly the financial status of City & Provincial Office of Education has no effect for the budget allocation of Educational Welfare Project.

It's been revealed from various researches that education has serious relation to every individual's socio-economic status. Facing the strong demand for educational support to the poor strata, the Government launched school-centered Educational Welfare Project. Educational Welfare Project has made fruitful outcome but there are still no interests about the budget allocation of this project. In this research, with 3 criteria such as horizontal equity, vertical equity and fiscal neutrality that an equity analysis of budget allocation was performed on City & Provincial Office of Education level, local office of educaion and each school level. The results are as follows. Firstly, the horizontal equity among City & Provincial Offices of Education and among local offices of education are fine in some degree and this result has something to do with the budget allocation model. Secondly there are some discrimination between elementary school students and middle school students because of not taking the difference between elementary school and middle school. Thirdly the financial status of City & Provincial Office of Education has no effect for the budget allocation of Educational Welfare Project.

Educational Welfare Project, Educational budget allocation, Equity Analysis