본 연구에서는 공평성과 관련하여 최근 논의되는 적정성을 포함하여 공평성 개념체계를 새롭게 구성하였으며, 이를 토대로 우리나라 교육재정의 공평성을 분석하였다. 분석에는 16개 시‧도 교육청과 3,794개의 초‧중‧고등학교의 2001년 학교회계 결산자료를 활용하였다. 분석결과 수직적 공평성, 재정적 중립성, 교육비 확보의 적정성 문제는 심각하지 않았으나, 교육비 지출의 적정성과 수평적 공평성은 낮게 나타났다. 수평적 공평성의 경우 시‧도 교육청간의 불평등보다 시‧도 교육청내 학교간의 교육비 불평등이 훨씬 컸다. 이러한 문제를 해결하기 위해 시‧도 교육청별로 교육여건과 실정에 맞는 교육재정 배분방식이 개발되어야 하며, 단위학교의 예산편성 참여자에게 적정교육비에 대한 충분한 정보를 제공해야 한다.

The purpose of this study is to set new conceptual framework of equity including adequacy and to analysis equity in education finance especially focusing on the site schools. To achieve this purpose, accounting data were employed from 16 Provincial Office of Education(POE) and 3,794 schools. Gini coefficient, McLoone index, correlation coefficient, and Adequacy index were adopted for analysing equity. The major findings are as follows; 1. The criteria of adequacy doesn't meet the requirements of securing adequate level of education resource. Especially, Adequacy indices of elementary and middle schools are more lower than high schools. 2. As a result of analysing horizontal equity, inequality of education resource within POE are more serious than that of between POE. But problems of vertical equity are not founded. 3. To examine the extent to which education finance system has met fiscal neutrality, there are no relations between expenditure per pupils and their fiscal capacity. The conclusions based on this study are as follows; First, vertical equity, fiscal neutrality, and adequacy of securing resource are desirable. But horizontal equity and adequacy of expenditure are low. Second, to improve horizontal equity, various POE-based methods of allocation should be developed. Third, though it is still plagued by disparities in resource and expenditure, the system needs to be move toward education adequacy.

The purpose of this study is to set new conceptual framework of equity including adequacy and to analysis equity in education finance especially focusing on the site schools. To achieve this purpose, accounting data were employed from 16 Provincial Office of Education(POE) and 3,794 schools. Gini coefficient, McLoone index, correlation coefficient, and Adequacy index were adopted for analysing equity. The major findings are as follows; 1. The criteria of adequacy doesn't meet the requirements of securing adequate level of education resource. Especially, Adequacy indices of elementary and middle schools are more lower than high schools. 2. As a result of analysing horizontal equity, inequality of education resource within POE are more serious than that of between POE. But problems of vertical equity are not founded. 3. To examine the extent to which education finance system has met fiscal neutrality, there are no relations between expenditure per pupils and their fiscal capacity. The conclusions based on this study are as follows; First, vertical equity, fiscal neutrality, and adequacy of securing resource are desirable. But horizontal equity and adequacy of expenditure are low. Second, to improve horizontal equity, various POE-based methods of allocation should be developed. Third, though it is still plagued by disparities in resource and expenditure, the system needs to be move toward education adequacy.