Journal of Digital Convergence (디지털융복합연구)

The Society of Digital Policy and Management (한국디지털정책학회)
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The Perception Types of the Directors on PCC Financial Management and its Improvements

민간보육시설 재정관리에 관한 시설장들의 인식유형과 개선방안

  • 신원식 (경남대학교 사회복지학과)
  • Received : 2016.11.28
  • Accepted : 2017.02.20
  • Published : 2017.02.28
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Abstract

This study is to grasp its characteristics by typing a subjective perception of directors on a private childcare center(PCC)' financial management. This study is used the selected 25 statements and 27 directors performed the Q sort. As this result, the three types were derived. Financial Independence Type perceived that a finance accounting rules for PCC has to revised, and it is in need of guarantee of PCC' independency. Public Childcare Type is a type that a government support on PCC is aided as much as support of a National/Public childcare center. Project Support Type is the type that a rule enactment and support is correspond to a scale and characteristics of PCC. Based on the result of research, I presented a implications and suggestions on a childcare policy.

이 연구의 목적은 민간보육시설의 재정관리에 관한 시설장들의 주관적 인식을 유형화하고 그 특성을 파악하는 것이다. 유형별 특성을 통해 민간보육시설의 효율적인 재정관리와 보육서비스의 질 향상을 위한 방안을 모색하는 것이다. 민간보육시설의 재정관리와 관련된 엄선된 25개의 진술문을 가지고 27명의 시설장들에게 Q 분류를 하게한 결과 세 가지 유형이 도출되었다. 첫째, '재정 독립형'은 민간보육시설을 위한 재무회계규칙이 개정되어야 하며, 민간보육시설의 특수성과 독립성을 보장해야 한다는 유형이다. 둘째, '공보육형'인데 민간보육시설에 대한 정부지원이 국공립보육시설에 대한 지원만큼 이루어져야 한다는 유형이다. 셋째 유형은 '사업별 지원형'으로 민간보육시설의 규모, 특성에 부합하는 규정을 제정하고, 그에 따른 지원을 해야 한다는 유형이다. 연구결과를 토대로 한 함의와 보육정책 발전방안을 제시하였다.

Keywords

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