The purpose of this study is to present the problems in local education finance structure and the methods how to solve the problems.
The rate of ordinary subsidy amount of local education finance increased from 19.4% of national income taxes to 20.0% in 2008.
More a lot of education finances should be required to fulfill the right on public education and to accomplish a educational environment improvement projects like Early childhood education or After school programs.
To secure stable local education finances which are needed to settle and develop a suitable local education environment, amount of ordinarysubsidy should be raised.
Under the educational autonomy systems, relationship with the local autonomy also should be one of the most important factor in developing the local education finance.
This study also proposes that the education autonomy system should be implemented properly and work together with the cooperation of local government. The more Educational budget should be collected and distributed enough to provide quality education for all children. To make secure Education finance, it is necessary that the time-limited education taxes should be changed permanent.