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Current state of calculation of cost for inclusive education and Related problem

  • Journal of Special Education: Theory and Practice
  • Abbr : JSPED
  • 2010, 11(4), pp.465-495
  • Publisher : Research Institute of the Korea Special Education
  • Research Area : Social Science > Education

이덕순 1,  Yong-Wook Kim 2,  Lee Hae-Gyun 2,  gang seong-jong 3

1광의초등학교
2대구대학교
3한국우진학교

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ABSTRACT

This study was conducted for the purpose of solving problems related to the support of cost of inclusive education (i.e. cost necessary for inclusive education) which occurred since the application of the standard for calculating cost of education due to the introduction of school accounting system in 2001 and the shift of the support policy on cost for special education from central government to local governments. For these purposes, this study analyzed a method of calculating cost of inclusive education by cities and provinces, and then identified potential and future problems. The results of study are as follows: first, with respect to expansion of education finance for student with disabilities, a fair and objective standard for distribution should be established, and promotion of equal educational conditions and procurement of stable financial source for each region should be accompanied. For this, it is required to consider the educational aspect of student with disabilities and the characteristics for each disability area, and carry out ‘calculation of the standard cost of education’ for eliminating regional gap; second, the coefficient of difference in educational cost for student with disabilities should be properly calculated, and it should be considered when calculating the standard cost of education and establishing the reference of educational cost for students with disabilities; third, in order to eliminate the regional gap in the contents of educational business for student with disabilities and procure proper supporting expenses, it is required to calculate a reasonable unit educational expense in a distribution method per school, class, and student which needs a reference of the standard cost of education as well as a distribution method per business which is currently provided. It is expected that basis of the necessity for calculating the standard cost of education and reasonable unit educational expense which is suggested by the findings of this study, its calculation factors, and calculation method will be useful data for establishing a future financial support policy for inclusive education.

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