국·공립대학과 사립대학 회계의 운영실태 비교

초록

There are inherent differences in the accounting systems established for national/public and private universities, and their respective revenue and expenditure items vary, making a flat financial comparison nearly impossible. Currently, the only statistical data available to compare university finances by foundation type is the "educational expenditure per student." However, this is not considered an accurate comparison as it only covers direct educational expenses (remuneration, operating costs, and purchases of books and educational equipment), excluding facility costs. Adjustments to accounting structures and revenue/expenditure items are necessary to enable general financial comparisons while reflecting the specific characteristics of each foundation type. This study was conducted to analyze the structural differences between national/public university accounting and private university accounting, establish criteria for comparing their operational status, and compare their financial scales based on recent settlement data. Furthermore, it aims to establish a system for objective financial comparison between the two types of entities. The research findings are as follows:First, similar to national university corporations, private universities need to integrate their corporation accounting and school accounting. Second, the school accounting of private universities should be transitioned from a line-item budget system to a program-based budget system. Third, there is a need to unify the accounting standards between national/public and private universities. Fourth, new regulations must be established regarding the transfer of profits from the corporation’s profit-making business accounting. Fifth, private university affiliated hospital accounting needs to be transferred to the accounting of the university corporation. Sixth, the accounting system for Industry-Academic Cooperation Foundations requires supplementation. Seventh, policy efforts are needed to bridge the gap in educational expenditure per student between national/public and private universities.

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