Ece ÖZDOĞAN ÖZBAL, Kasım KARAKÜTÜK

Liselerde Eşitliği Sağlayıcı Bütçe Modeli Önerileri: Türkiye Örneği

Okulların bütçeleri ve bütçelerinin yönetimi okulların etkin sürdürülmesi açısından önemlidir. Okul bütçeleri, okul içinde ve okullar arasında eşitliği sağlamada önemli bir araçtır. Okul bütçelerindeki farklı gelir ve gider ilişkilerinin belirlenerek, sorunları azaltıcı ve eşitliği sağlayıcı bütçe yönetim model önerisinin ortaya konulmasının amaçlandığı bu araştırmada Türkiye’deki 1180 lisenin gelir ve giderlerinin ilişkisel durumu incelenmiş, ayrıca 60 okul üyesinin (okul müdürü, öğretmen, öğrenci, veli, okul aile birliği üyesi) bütçe yönetim modeline ilişkin görüşleri değerlendirilmiştir. Araştırmada liselere devlet tarafından sağlanan bütçe ve liselerdeki okul aile birliği bütçesi ile menkul mal, gayri maddi hak alım, bakım onarım giderleri ve hizmet alımları arasında anlamlı bir ilişki olduğu belirlenmiştir. Lise müdürleri, ideal bütçe modelini devlet tarafından bütçenin sağlandığı ve kendilerinin daha etkin role sahip olduğu bir model olarak tanımlarken, diğer okul üyeleri devletin sağladığı bütçenin yanı sıra bireylerin ve farklı kurumların katkıları ile bütçenin oluşturulması ve okul müdürü dışında faklı okul üye temsilcilerinin de bütçe yönetim sürecine katılması görüşündedirler.

Advices on Budget Models for Equality in High Schools: The Case of Turkey

The schools' budgets and the management of budgets is important for the effective maintenance of schools. School budgets are an important tool for ensuring equality within and among schools. In this study which aims to assert a suggestion on budget management model providing equity and decreasing problems, detecting different income and expense relationships in the school's budgets, the associational status of incomes and expenses of 1180 high schools in Turkey has been examined and the views of 60 school members (school principal, teacher, student, parents, school parent association member) about the budget management model have been evaluated. In the study, it was determined that there was a significant relationship between high school budgets and school-parentassociation budget of the school and the intangible right, movable property, maintenance and repair expenses. While high school principals define the ideal budget model as a model in which the budget is provided by the state and they have a more effective role, other school members consider the budget must be comprised of the contributions of individuals and different institutions other than the state, and different school members also participate in the budget management process inaddition to the school principal.

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