이 연구는 교육재정 배분에 있어 중앙집권적인 특성이 강한 몽골의 교육재정배분에서 발생하는 다양한 문제점을 해소하고, 단위학교를 운영하는데 있어서 효과적인 재정배분을 하기 위한 방안으로 학교재정배분의 결정 요인을 찾고, 이러한 요인들로 단위학교 재정배분에 적용될 수 있는 포뮬러 펀딩 모델을 제시하고자 하였다. 연구 결과의 도출을 위하여 문헌연구를 통하여 몽골의 단위학교 학교운영비 배분을 결정하는 결정요인을 설정하였으며, 몽골의 ‘항가이‘지역의 단위학교를 연구대상으로 하여 10년제와 12년제 학교 결산서를 초등과정 및 중등과정으로 분리하여 단위학교 결산서에 나타난 학교운영비를 종속변인으로, 이 연구에서 설정한 학교운영비 결정요인을 독립변인으로 설정하여 중다회귀 분석을 실시여 포뮬러 펀딩 모델을 개발하였다.
이 연구에서 제시된 포뮬러 펀딩 모델 결과는 첫째, 초등학교는 학생당 254,700₮, 10년제 학교의 경우는 중학생당 275,624₮, 중학교과정 5학급 미만인 학교의 경우 학교당 9,294,972₮이 더 배분 되어야 하며. 12년제 학교의 경우 중·고학생당 189,946₮, 도시 이외 지역의 학교인 경우 학교당 14,760,660₮이 더 배분될 필요가 있는 것으로 나타났다.
The purposes of this study are to find the determinants of site schools expenditures based on the related literature review and the analysis of balance sheets of site schools, and to build a formula funding model of site school and to verify the feasibility of the model.
To analyze the operating costs, the operating costs of ten-year and twelve-year schools were separated into elementary and middle school expenditures. This study was conducted by regression analysis, and the determinants were based on the number of students and classes in case of ten-year schools which are integrated schools, the determinants were based on the number of students and the school location.
The formula funding which was builded was applied to the operating costs of site schools, and the settle accounts were compared with the costs which were calculated by the formula funding model. The result of comparison, the operating costs in 2007 are 18,490,161,000₮, and the costs by the formula funding model are 18,421,786,000₮. Also, the difference between the settled accounts and the costs by the formula funding model is 68,374,000₮. There is no difference among twelve-year schools except for the schools in city. The difference of operating costs between the real ones and the costs by the formula funding model is 22,913,000₮ in ten-year schools whose size is more than 5, but there is little difference in ten-year schools whose size is less than 5. The difference between the elementary school operating costs and the costs by the formula funding model is 2,474,000₮. This amount accounts for 0.6% of total operating costs in twelve-year schools, and accounts for 1.2% of total operating costs in ten-year schools whose size is less than 5.