The finance of the secondary school in Turkey, the findings and recommendations pertaining with the accounting system in the context of public reform within secondary school

The subject-matter of this study is to elaborate the financial structure of the secondary school institutions and single out the source problem and emphasize the ways of solutions, ha this context, the aim is to increase the financial sources allocated for these institutions and develop the efficient usage of the financial sources allocated for these institutions. Why we select the education as a public service is its significance in the improving of the human resources within education institutions. In this study, it is stated that the state could not allocate enough source for the education service for the sake of free-charge education and the problem emerging from the lack of resources has been mentioned with the method of literature survey. With the method of interview, the financial structures of one public an done private secondary school has been studied, hi the application, the lack of resources and its inefficiency has been proved by the comparison of OECD countries. As a solution for the problem of resources in the state secondary school institutions, the financial divide should be increased to the avarage of OECD countries within the context of the public financial and executive reform attempts or in the proportion of a student witin any private sector cost. The problem resulting from the insufficiency and inefficiency of the resources, the accounting system pertaining with the measurement and assestment of the financial resources has been proposed. The proposed accounting system would be an effective tool for the efficient use of the allocated resources for any education institution. This system will provide great solution for the financial problem of these institution within Turkey for a longer period.