본 연구는 사립유치원 교육환경의 개선에 필요한 교육재정 소요액을 구체적인 금액으로 파악하여 제시하기 위하여, 표준교육비를 산출함으로써 이를 현 사립유치원 재정 실태와 비교하여 유치원 교육재정 확보에 필요한 자료를 실증적으로 제시하고자 하였다. 여기에는 유치원 표준 인건비, 표준 교육 관리비, 교육재정 현황분석이 포함되었다. 본 연구의 결과는 다음과 같은 사실을 제시해 준다. 첫째, 사립유치원의 교육비는 표준교육비에 의해 요구되는 교육재정의 58% 수준을 차지하였다. 둘째, 교직원 인건비는 표준인건비 조사액의 64% 수준을 차지하였다. 셋째, 교육 관리비의 집행 금액은 표준 교육 관리비의 57%를 차지하였다.

The purpose of this study was to investigate the analysis of educational finance by standard expenditure producing in private kindergartens. According to this purpose, the established subjects were as follows. 1. What effects does educational finance have the educational environment? this study provides and analyses the categories of personnel and material environment which are the objects of support in the educational environment of private kindergarten. 2. In order to achieve normal educational purposes of private kindergarten, how much funding is required? Comparing the total standard educational expenses estimatied of all private kindergartens with the amount used, is there no other opinion in the way of producing the standard educational expenses? The main results of this study are as follows: 1. The financial resources of private kindergartens are derived mainly from the students` tuition. The educational expenditure of the fiscal year 1995 was 58% of the required amount in public finance. This is in agreement with the reality of private kindergartens. 2. Personal expenses paid to teachers were also deficient, recording only 68% of the investigated amount. 3. The amount used for education management and administration expenses in comparison to the standard education management expenses calculated from the survey on standard educational expenses was only 57% of the used amount for educational management. 4. As a support measure of educational expenses for private kindergartens, there is no other solution but for the private kindergartens self-regulate tuition fees for themselves in the present situation. In comparison with the kindergartens of developed nations like the USA, France or Japan which are administrated by the support of the government, in the case of Korea, the government`s support has fallen behind.