The Korea Local Administration Review

The fundamental problem of local education finances is due to the deviatedstructure of the provincial education spending authority and financial burden.Rather than pursuing the soundness of financial health through a long-termfiscal outlook due to the changes of demographic, the local education authoritiestake actions to request additional fiscal support from the central governmentand the general local government. Therefore it is required to bear afundamental change of the local education fiscal transfer system that grantsspending decisions matched with fiscal burden and cyclical parameterrescheduling such as 3~5 year period.The re-structuring of local educational autonomic governance issue is apolitical agenda which have strongly divided interest group. We needs to adopta step-by-step approach in order to enhance the practical rationality. Wesuggest improvement measures of the scheme to be submitted to localassembly to attach an opinion of the general local government. In addition, it ismuch more desirable that the further decentralized governance of the currentprovincial level of local educational autonomy to local or regional unit. In orderto check the strategic behavior of the local education governments thatappeared vividly in Nuri curricula conflict, it is proposed an overall reform,including the redesign of government subsidies such as integration the localeducation finance grants and local allocation tax system.
□ Keywords: local education autonomy, local allocation tax, Nuri curricula, educationfinance reform