지역특성을 고려한 보육비용 산출연구 2015

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(1)연구보고 2015-29. 지역특성을 고려한 보육비용 산출연구 2015. 양미선 박원순 피재은 이동하.

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(3) 머리말. 정부의 재정중립 원칙에도 불구하고 지난 4년 간 동결되었던 0~2세 보육료가 2015년 3% 인상되었고, 2016년에는 6%가 추가 인상될 예정이다. 그간 보육 분야에 대한 정부의 재정 투자는 부모 부담 완화라는 정책 기조 하에 어린이집보다는 부모 지원 중심으로 추진되었다. 그러나 2012년 이후 무상 보육이 전 연령으로 확대되면서 정부의 재정 지원이 보육서비스의 질 제고와 연계되어야 한다는 사회적 공감대가 형성되었다. 이에 보육현장에서는 표준보육 비용 현실화를 강하게 요구하였고, 정부도 국가 재정의 합리적이고 효율적인 운 영을 위하여 표준보육비용 산정 연구를 추진하여 보육료 인상을 위한 기초 자 료로 활용하였다. 본 보고서는 2013년부터 추진된 세 번째 보육비용 산출 과제로, 1차년도 연구 에서는 보육의 질 제고 관점에서 보육비용 산정을 위한 항목을 선정하고, 항목 별 산정기준을 마련하여 보육비용을 산출하였고, 2차년도 연구에서는 1차년도 연구결과에 의거하여 어린이집 유형별 보육비용을 산정하였다. 본 보고서는 이 들 연구를 기초 자료로 활용하되, 중앙정부 지원 외에 시도가 추가로 지원하는 인건비나 급간식비, 관리운영비, 시설비 등을 검토하여 시도별 보육비용 산정기 준을 마련하고, 보육비용 산정 시 고려되어야 항목을 선정하여 시도별 보육비용 을 추정하고자 하였다. 본 보고서가 어린이집을 운영하는 기관을 위한 정부 정책수립 자료로 활용되 기를 바란다. 또한 본 연구에 도움을 주신 전국 어린이집 원장님과 한국어린이 집총연합회 임원진과 분과장님, 담당공무원, 학계 및 현장전문가 등 많은 분들 께 진심으로 감사의 마음을 전한다. 아울러 본 보고서의 내용은 연구진의 의견 이며, 육아정책연구소의 공식적인 입장이 아님을 밝혀 둔다.. 2015년 12월 육아정책연구소 소장. 우남희.

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(5) 차례. 요 약 ························································································································ 1 Ⅰ. 서론 ··················································································································· 8 1. 연구의 필요성 및 목적 ··················································································· 8 2. 연구내용 ·········································································································· 9 3. 연구방법 ········································································································ 10 4. 선행연구 ········································································································ 13 Ⅱ. 어린이집 세입‧세출 현황 ··············································································· 19 1. 어린이집 세입‧세출 구조 ············································································· 19 2. 어린이집 유형과 규모 및 지역별 세입 현황 ··············································· 23 3. 소결 ··············································································································· 51 Ⅲ. 어린이집 재정운영 현황 ················································································· 53 1. 시도 및 시군구 특수보육시책 지원 ····························································· 53 2. 어린이집 재정 운영 현황 및 관련 의견 ······················································ 67 3. 소결 ··············································································································· 83 Ⅳ. 보육비용 산정 기준 ························································································ 84 1. 인건비 ············································································································ 84 2. 급간식비 ········································································································ 90 3. 교재교구비 ····································································································· 99 4. 관리운영비 ··································································································· 104 5. 시설비 ·········································································································· 108 Ⅴ. 보육비용과 정책 과제 ··················································································· 112 1. 아동 1인당 보육비용 ··················································································· 112 2. 지역별 아동 1인당 보육비용 ······································································ 117 3. 정책 과제 ····································································································· 122 4. 맺는말 ·········································································································· 125. - i -.

(6) 참고문헌 ··············································································································· 126 Abstract ················································································································ 129 부 록 ···················································································································· 131 부록 1. 부록 표 ··································································································· 133 부록 2. 연령별 교재교구 목록 및 단가(2015년 기준) ······································· 179 부록 3. 조사표 ····································································································· 207. - ii -.

(7) 표 차례. 〈표 Ⅰ-3- 1〉 어린이집 조사 내용 ····································································· 11 〈표 Ⅰ-3- 2〉 조사 완료 어린이집 특성 ···························································· 11 〈표 Ⅰ-4- 1〉 영유아 표준보육비용 산출 연구 산출 기준 ······························· 14 〈표 Ⅰ-4- 2〉 특수보육시책 실시 개요 ······························································ 15 〈표 Ⅰ-4- 3〉 연도별 국고 및 시도 지원 보육예산 현황 ································· 16 〈표 Ⅱ-1- 1〉 어린이집 세입 관‧항‧목 ······························································ 19 〈표 Ⅱ-1- 2〉 어린이집 세출 관‧항‧목 ······························································ 22 〈표 Ⅱ-2- 1〉 전체 어린이집 세입 분포: 기타 필요경비 제외 ························· 24 〈표 Ⅱ-2- 2〉 전체 어린이집 세입 분포: 기타 필요경비 포함 ························· 26 〈표 Ⅱ-2- 3〉 어린이집 규모별 세입 분포: 기타 필요경비 제외 ····················· 28 〈표 Ⅱ-2- 4〉 시도별 세입 분포: 기타 필요경비 제외 ····································· 29 〈표 Ⅱ-2- 5〉 시도 및 인건비 지원 여부별 세입 분포: 기타 필요경비 제외 · 30 〈표 Ⅱ-2- 6〉 지역규모별 세입 분포: 기타 필요경비 제외 ······························ 31 〈표 Ⅱ-2- 7〉 어린이집 규모별 세입 분포: 기타 필요경비 포함 ····················· 32 〈표 Ⅱ-2- 8〉 시도별 세입 분포: 기타 필요경비 포함 ····································· 33 〈표 Ⅱ-2- 9〉 시도별 세입 분포: 기타 필요경비 포함 ····································· 34 〈표 Ⅱ-2-10〉 지역규모별 세입 분포: 기타 필요경비 포함 ······························ 35 〈표 Ⅱ-2-11〉 전체 어린이집 세출 분포: 기타 필요경비 제외 ························· 36 〈표 Ⅱ-2-12〉 전체 어린이집 세출 분포: 기타 필요경비 포함 ························· 38 〈표 Ⅱ-2-13〉 어린이집 규모별 세출 분포: 기타 필요경비 제외 ····················· 39 〈표 Ⅱ-2-14〉 시도별 세출 분포: 기타 필요경비 제외 ····································· 41 〈표 Ⅱ-2-15〉 시도 및 인건비 지원 여부별 세출 분포: 기타 필요경비 제외 · 42 〈표 Ⅱ-2-16〉 규모별 어린이집 세출 분포: 기타 필요경비 포함 ····················· 43 〈표 Ⅱ-2-17〉 시도별 세출 분포: 기타 필요경비 포함 ····································· 44 〈표 Ⅱ-2-18〉 시도 및 인건비 지원 여부별 세출 분포: 기타 필요경비 포함 · 45 〈표 Ⅱ-2-19〉 시도별 인건비 세출 분포 ···························································· 46 〈표 Ⅱ-2-20〉 시도별 업무추진비 세출 분포 ····················································· 47 〈표 Ⅱ-2-21〉 시도별 관리운영비 세출 분포 ····················································· 49. - iii -.

(8) 〈표 Ⅱ-2-22〉 시도별 사업운영비 세출 분포 ····················································· 50 〈표 Ⅱ-2-23〉 시도별 시설비 세출 분포 ···························································· 51 〈표 Ⅲ-1- 1〉 어린이집 유형별 인건비 지원 여부 ············································ 54 〈표 Ⅲ-1- 2〉 지역규모 및 정원규모별 인건비 지원 여부 ······························· 55 〈표 Ⅲ-1- 3〉 인건비 지원 도움정도 ································································· 56 〈표 Ⅲ-1- 4〉 어린이집 운영에 도움되는 인건비 지원: 1+2순위 ····················· 56 〈표 Ⅲ-1- 5〉 제 특성별 어린이집 운영에 도움되는 인건비 지원: 1순위 ······· 58 〈표 Ⅲ-1- 6〉 어린이집 유형별 사업운영비 지원 여부 ···································· 59 〈표 Ⅲ-1- 7〉 지역규모 및 정원규모별 사업운영비 지원 여부 ························ 59 〈표 Ⅲ-1- 8〉 사업운영비 지원 도움정도 ·························································· 60 〈표 Ⅲ-1- 9〉 어린이집 운영에 도움되는 사업운영비 관련 지원(1순위) ········· 61 〈표 Ⅲ-1-10〉 제 특성별 어린이집 운영에 도움되는 사업운영비 관련 지원:1순위 61 〈표 Ⅲ-1-11〉 어린이집 유형별 관리운영비 지원 여부 ···································· 62 〈표 Ⅲ-1-12〉 지역규모 및 정원규모별 관리운영비 지원 여부 ························ 63 〈표 Ⅲ-1-13〉 관리운영비 지원 도움정도 ·························································· 63 〈표 Ⅲ-1-14〉 어린이집 운영에 도움되는 관리운영비 관련 지원:1+2순위 ······ 64 〈표 Ⅲ-1-15〉 제 특성별 어린이집 운영에 도움되는 관리운영비 지원: 1순위 65 〈표 Ⅲ-1-16〉 어린이집 유형별 시설비 지원 여부 ············································ 66 〈표 Ⅲ-1-17〉 지역규모 및 정원규모별 시설비 지원 여부 ······························· 66 〈표 Ⅲ-1-18〉 시설비 지원 도움정도 ································································· 67 〈표 Ⅲ-1-19〉 어린이집 운영에 도움되는 시설비 관련 지원: 1+2순위 ············ 67 〈표 Ⅲ-1-20〉 초임 보육교사 기본급 지급수준 ················································· 68 〈표 Ⅲ-1-21〉 기본급 외 수당 지급 여부 ·························································· 68 〈표 Ⅲ-1-22〉 시간외 근무 여부 및 수당 지급방법 ·········································· 70 〈표 Ⅲ-1-23〉 시간외 근무수당 시간당 단가 책정 방법 및 금액 ···················· 71 〈표 Ⅲ-1-24〉 교재교구 주 구입처 ····································································· 72 〈표 Ⅲ-1-25〉 공동구매 여부 및 구매 식자재 종류 ·········································· 74 〈표 Ⅲ-1-26〉 시도 및 시군구 식자재 지원 ······················································ 75 〈표 Ⅲ-1-27〉 난방연료 종류 및 월 지출액 ······················································ 76 〈표 Ⅲ-1-28〉 렌탈비·월정료 지불 항목 ···························································· 77 〈표 Ⅲ-1-29〉 렌탈비·월정료 월 총 지출액 ······················································· 78. - iv -.

(9) 〈표 Ⅲ-1-30〉 차량 운행 여부 ············································································ 79 〈표 Ⅲ-1-31〉 월 평균 총 주유비 ······································································· 80 〈표 Ⅲ-1-32〉 최근 3년간 어린이집 시설 개보수 여부 ···································· 81 〈표 Ⅲ-1-33〉 시설개보수비 주요 지출 항목: 1+2순위 ····································· 82 〈표 Ⅲ-1-34〉 제 특성별 시설개보수비 주요 지출 항목: 1순위 ······················· 82 〈표 Ⅳ-1- 1〉 특수보육시책 사업 ······································································· 86 〈표 Ⅳ-1- 2〉 어린이집 규모별 인력 배치 기준 ··············································· 87 〈표 Ⅳ-1- 3〉 인력 배치 비율 및 어린이집 수 대비 인력 수 비율 ················· 88 〈표 Ⅳ-1- 4〉 인건비 산출 시 인력배치 및 급여 기준 ···································· 89 〈표 Ⅳ-1- 5〉 연령별 영유아 1인당 인건비 ······················································ 89 〈표 Ⅳ-2- 1〉 연령별 에너지 필요추정량 ·························································· 91 〈표 Ⅳ-2- 2〉 이유식 식단(초·중·후기): 서울 ···················································· 92 〈표 Ⅳ-2- 3〉 만 1-2세 표준 식단: 서울 ···························································· 92 〈표 Ⅳ-2- 4〉 만 3-5세 표준 식단: 서울 ···························································· 92 〈표 Ⅳ-2- 5〉 표준레시피 작성 예시(쇠불고기) ················································ 93 〈표 Ⅳ-2- 6〉 식재료 단위가격 산출 예시(쇠불고기) ······································· 93 〈표 Ⅳ-2- 7〉 식재료 조정중량 및 표준분량단가 산출 예시(쇠불고기) ··········· 93 〈표 Ⅳ-2- 8〉 1일 식단가 산출 예시: 서울 ······················································· 94 〈표 Ⅳ-2- 9〉 지역별 식재료 사용 빈도: 2015년 6월 기준 ······························ 95 〈표 Ⅳ-2-10〉 지역별 농축산물 평균가격: 2015년 5월 기준 ···························· 97 〈표 Ⅴ-2-11〉 연령 및 지역별 식단가 ······························································· 98 〈표 Ⅳ-2-12〉 특수보육시책 사업 ······································································· 99 〈표 Ⅳ-3- 1〉 공공형 어린이집 운영비 지원 ··················································· 101 〈표 Ⅳ-3- 2〉 농어촌 소재 법인어린이집 지원단가 ········································ 101 〈표 Ⅳ-3- 3〉 특수보육시책 사업 ····································································· 102 〈표 Ⅳ-3- 4〉 어린이집 교재교구비 산출기준 ················································· 102 〈표 Ⅳ-3- 5〉 연령별 영유아 1인당 교재교구비 ············································· 103 〈표 Ⅳ-4- 1〉 관리운영비 항목별 내역 ···························································· 104 〈표 Ⅳ-4- 2〉 특수보육시책 사업 ····································································· 105 〈표 Ⅳ-4- 3〉 지역별 도시가스·LPG 가격 ······················································· 106 〈표 Ⅳ-4- 4〉시도별 석유제품(실내등유) 가격 현황 ······································· 107. - v -.

(10) 〈표 Ⅳ-4- 5〉 아동 1인당 관리운영비 ······························································ 108 〈표 Ⅳ-5- 1〉 놀이터 면적 기준 ····································································· 109 〈표 Ⅳ-5- 2〉 시도별 아동 1인당 자산취득비 ················································· 110 〈표 Ⅳ-5- 3〉 아동 1인당 시설비 ····································································· 111 〈표 Ⅴ-1- 1〉 0세 1인당 월 보육비용: 1안 ······················································ 112 〈표 Ⅴ-1- 2〉 1세 1인당 월 보육비용: 1안 ······················································ 113 〈표 Ⅴ-1- 3〉 2세 1인당 월 보육비용: 1안 ······················································ 113 〈표 Ⅴ-1- 4〉 3세 1인당 월 보육비용: 1안 ······················································ 113 〈표 Ⅴ-1- 5〉 4세 이상 1인당 월 보육비용: 1안 ············································· 114 〈표 Ⅴ-1- 6〉 아동 1인당 보육비용 항목별 구성 비율: 1안(77인 기준) ········ 114 〈표 Ⅴ-1- 7〉 0세 1인당 월 보육비용: 2안 ······················································ 115 〈표 Ⅴ-1- 8〉 1세 1인당 월 보육비용: 2안 ······················································ 115 〈표 Ⅴ-1- 9〉 2세 1인당 월 보육비용: 2안 ······················································ 115 〈표 Ⅴ-1-10〉 3세 1인당 월 보육비용: 2안 ······················································ 116 〈표 Ⅴ-1-11〉 4세 이상 1인당 월 보육비용: 2안 ············································· 116 〈표 Ⅴ-1-12〉 아동 1인당 보육비용 항목별 구성비율: 2안(77인 기준) ·········· 116 〈표 Ⅴ-1-12〉 1, 2안 비교: 50인, 77인 ····························································· 117 〈표 Ⅴ-2- 1〉 0세 시도별 아동 1인당 월 보육비용: 77인 ······························ 118 〈표 Ⅴ-2- 2〉 1세 시도별 아동 1인당 월 보육비용: 77인 ······························ 119 〈표 Ⅴ-2- 3〉 2세 시도별 아동 1인당 월 보육비용: 77인 ······························ 120 〈표 Ⅴ-2- 4〉 3세 시도별 아동 1인당 월 보육비용: 77인 ······························ 121 〈표 Ⅴ-2- 5〉 4세 시도별 아동 1인당 월 보육비용: 77인 ······························ 122. - vi -.

(11) 그림 차례. 〔그림 Ⅱ-2-1〕 전체 어린이집의 시도별 세입 분포: 기타 필요경비 제외 ······· 25 〔그림 Ⅱ-2-2〕 전체 어린이집 세출 분포: 기타 필요경비 제외 ······················· 37 〔그림 Ⅲ-1-1〕 어린이집 운영이 되움되는 인건비 지원: 1+2순위 ··················· 57 〔그림 Ⅲ-1-2〕 어린이집 운영이 되움되는 관리운영비 지원: 1+2순위 ············ 64 〔그림 Ⅳ-2-1〕 지역별 식재료 사용 빈도 ·························································· 96 〔그림 Ⅳ-2-2〕 연도 및 월별 농축산물 물가지수 ············································· 97 〔그림 Ⅳ-4-1〕 연도별 전력 판매단가 ······························································ 107 〔그림 Ⅴ-1-1〕 아동 1인당 보육비용 항목별 구성 비율: 77인 기준 ·············· 116 〔그림 Ⅴ-2-1〕 17개 시도별 아동 1인당 보육비용: 0세아(77인) ····················· 117 〔그림 Ⅴ-2-2〕 17개 시도별 아동 1인당 보육비용: 1세아(77인) ····················· 118 〔그림 Ⅴ-2-3〕 17개 시도별 아동 1인당 보육비용: 2세아(77인) ····················· 119 〔그림 Ⅴ-2-4〕 17개 시도별 아동 1인당 보육비용: 3세아(77인) ····················· 120 〔그림 Ⅴ-2-5〕 17개 시도별 아동 1인당 보육비용: 4세아(77인) ····················· 121. - vii -.