Povzetek
Finančni načrt je akt osnovne šole, v katerem finančno ovrednotimo cilje in naloge za naslednje leto. Pripravi ga računovodja skupaj z ravnateljem. Raziskovalni problem je v naši raziskovalni in izkustveni ugotovitvi, da osnovne šole kot javni vzgojno-izobraževalni zavodi ne pripravljajo vsebinsko ustreznih finančnih načrtov. Na vsebino finančnega načrta najbolj vplivajo določbe različnih predpisov, kot so zakoni, pravilniki in navodila. Zato smo z raziskavo želeli ugotoviti, ali so zakoni, pravilniki in navodila, ki opredeljujejo finančne načrte, dovolj razumljivi. Vanjo smo vključili vse osnovne šole v Sloveniji; izvedli smo jo z anketo, ki smo jo poslali računovodjem vseh osnovnih šol. Na anketo so odgovorili na okoli tretjini osnovnih šol, in to je bil vzorec naše raziskave. Kot metodo raziskovanja smo uporabili t-preizkus za neodvisna vzorca. Ugotovili smo šibko pozitivno povezanost med oceno o razumljivosti zakonov, pravilnikov in navodil ter vsebinsko ustreznostjo finančnih načrtov. Naše priporočilo je, da bi bilo treba navodila za vsebino finančnih načrtov za osnovne šole pripraviti na sistemski ravni.
Abstract
The Impact of Legislation on the Content Relevance of Financial Plans in Elementary Schools
A school’s financial plan is a document in which the school financially evaluates the goals and tasks for the following year. It is drawn up by the accountant in cooperation with the headteacher. Our research problem comes from our experiential and research finding that elementary schools, as public educational institutions, tend to fail in setting up financial plans that are content relevant. The content of each financial plan is the most heavily reliant on the provisions of different regulations, such as laws, regulations and instructions. Therefore, our study sought to establish whether the laws, regulations and instructions regulating financial plans are sufficiently comprehensible. It included all primary schools in Slovenia and was carried out through a survey that was sent to the accountants of all elementary schools. About one third of schools responded to our survey, constituting our study sample. As the method of research, the t-test was used for two independent samples. We have determined that there is a weak positive correlation between the assessment of the comprehensibility of acts, regulations and instructions, and the content relevance of financial plans. It is our recommendation that instructions regarding the content of elementary school financial plans be composed at the systemic level.