earticle

영어

In order to prepare for a decrease in the number of students due to a decrease in the school-age population, the Korea Advancing Schools Foundation(KASFO) is conducting the financial diagnosis of private universities starting in 2024. The private university financial diagnosis is an evaluation model that determines whether each indicator has been met, and the type of university(university in business crisis, university in financial soundness) is distinguished from the final position reached. The purpose of this study is to analyze the financial status of private universities, focusing on the indicators used in financial diagnosis, and to suggest ways to improve the financial diagnosis manual. To achieve this purpose, an analysis was conducted by dividing the indicators presented in the Financial Diagnosis Manual by school level(universities, colleges) and region(metropolitan regions, non-metropolitan regions). The main research results are as follows. First, according to the results of analysis by indicator, colleges are experiencing difficulties in operating universities in both metropolitan and non-metropolitan regions, and the operational difficulties of universities in non-metropolitan regions are expected to intensify. Second, the implementation of financial diagnosis was found to have a positive impact on strengthening accountability of school foundation and promoting restructuring to increase the freshman enrollment and college retention rate. It has been confirmed that the deterioration of the educational environment in colleges has been worsening due to a decrease in operating expenditures, focusing on reducing remuneration and student expenses. Third, in order to prevent cases where honorary retirement is used not for the purpose of restructuring but to avoid being selected as a university in business crisis, it is necessary to recognize only the funds withdrawn from the voluntary retirement fund or the portion reflected in the main budget for the year under diagnosis as structural improvement measures. there is. Fourth, there is a need to clearly present the scope and statute of limitations of the disadvantages that the university will suffer when the results of the financial diagnosis are changed due to errors or false information in the basic data submitted for the past financial diagnosis. This study is the first to analyze the financial status of private universities using financial diagnosis indicators for private universities and colleges, and its contribution is that it suggests ways to improve the financial diagnosis manual.

한국어

학령인구 감소에 따른 학생 수 감소에 대비하기 위해 한국사학진흥재단은 2024년부터 사립대학 재정진단을 실시하고 있다. 사립대학 재정진단은 지표별 충족 여부를 판단하는 평가모형이며, 도달한 최종 위치에서 대학 유형(경영위기대학, 재정건전대학)을 구분한다. 본 연구에서는 재정진단에서 사용한 지표를 중심으로 사립대학의 재정 상태를 분석하고, 재정진단 편람의 개선 방안을 제시하는 데 있다. 이러한 목적을 달성하기 위해 재정진단 편람에서 제시한 지표를 학교급(일반대학, 전문대학) 및 지역별(수도권, 비수도권)로 구분해 분석을 수행하였다. 주요 연구 결과는 다음과 같다. 첫째, 지표별분석을수행한결과에따르면전문대학은수도권및비수도권모두대학운영에어려움을 겪고 있으며, 비수도권 일반대학의 운영난도 심화할 것으로 예상한다. 둘째, 재정진단 시행이 법인 책무성의 강화 및 신입생(또는 재학생) 충원율을 높이기 위한 구조조정을 촉진하는긍정적인영향을미치는것으로나타났다. 전문대학은보수및학생경비절감위주로운영지출이 감소해 교육환경 악화가 심화하는 현상을 확인하였다. 셋째, 구조조정목적이아닌경영위기대학선정을회피하기위해명예퇴직을활용하는사례를예방하기 위해임의퇴직기금에서인출한자금이나진단대상연도의본예산에반영한부분만구조개선조치사항으로 인정할 필요가 있다. 넷째, 과거 재정진단을 위해 제출한 기초자료의 오류 또는 허위사실로 재정진단 결과가 변경될 때 해당 대학이 받게 될 불이익의 범위 및 시효를 명확하게 제시할 필요가 있다. 본연구는사립대학재정진단의지표를활용해사립대학의재정상태를처음으로분석하였으며, 재정진단 편람의 개선 방안을 제시하였다는 점에서 공헌이 있다.