Abstract:

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-parent association 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 in addition to the school principal.

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