본 연구는 사립 중등학교 재정구조의 현황을 제시한 후, 사립 중등학교에 대한 정부 재정지원방식의 문제점을 분석하고, 사립 중등학교의 재정구조를 개선하기 위한 정부의 재정지원제도를 모색하는 데 목적이 있다. 정부 재정지원방식의 문제점으로는 무리한 설립자부담 요구, 재정결함보조금 지원기준의 경직성, 학교운영지원비의 기준재정수입 미반영, 사학재정지원을 위한 재원 모호, 사립학교 재정관련 법령의 미비 등을 들 수 있다. 사립중등학교의 재정구조를 개선하기 위하여 사립학교 운영체제의 재정립, 법정부담경비 제도의 재검토, 교비회계의 학교회계 전환 및 지원기준 개선, 사학재정 지원 재원의 확보 등을 통해 정부의 재정지원제도를 재검토해야 할 것이다.

The purposes of this study are to present current conditions of the financial structure of the private secondary schools, to analyze problems of the governmental finance support system for the private secondary schools, and to suggest measurements for improving the financial structure of the private secondary schools. Problems of the governmental finance support system for the private secondary schools are unreasonable financial burden of school foundation, rigidity of the support standards of the financial defect subsidy, omission of school operation support expenses within standard items of estimating educational revenue, unstableness of financial resources for private school support, and defectiveness of laws and regulations about private school finance. To improve financial structure of private secondary schools, we will have to reappraise governmental finance support system through re-establishment of the private school operating system, reappraisal of the legal burden system of educational expenses, improvement of support standard for private schools, securement of financial resources for private schools etc..

The purposes of this study are to present current conditions of the financial structure of the private secondary schools, to analyze problems of the governmental finance support system for the private secondary schools, and to suggest measurements for improving the financial structure of the private secondary schools. Problems of the governmental finance support system for the private secondary schools are unreasonable financial burden of school foundation, rigidity of the support standards of the financial defect subsidy, omission of school operation support expenses within standard items of estimating educational revenue, unstableness of financial resources for private school support, and defectiveness of laws and regulations about private school finance. To improve financial structure of private secondary schools, we will have to reappraise governmental finance support system through re-establishment of the private school operating system, reappraisal of the legal burden system of educational expenses, improvement of support standard for private schools, securement of financial resources for private schools etc..