國立大學 財政運營의 效率性 確保 方案 = (A) study on the measures to secure financial autonomy of National Universities

다국어 초록 (Multilingual Abstract)

This study analyzes national universities´ budget accounting system which is under the same prescriptions with other administrative institutions. It pays attention to national universities´ dual accounting system of National Treasury Accounting and University Fostering Accounting, and its practices. This essay aims at suggesting measures which can secure national universities´ finance up to the levels of the universities of advanced countries, and discussing the potential invalidity of special accounting system.
For the purpose, the study focuses on two aspects; present budget process and the introduction of special accounting system. The finance of national universities is operated by dual accounting system; National Treasury Accounting which is a part of National Government´s budget, and University Fostering Accounting which is based on fostering fee of school supporting organization. The budget process refers to the period from preparation of the budget to acquital of liability on its execution. The budget process is made up of preparation, execution, approval and auditing procedures. This thesis analyzes the processes of National Treasury Accounting and University Fostering Accounting of the budget and puts preparation, execution, approval and auditing as three main analytical variables.
As the result of analysis, following issues are raised as problems in present budget procedures and dual accounting system.
First, there is little chance to reflect national universities´ opinions into next year planning. Budget unit or cost unit is unrealistic because the same unit or standard os applied to national universities with other public institutions. Therefore universities are always under deficit of ordinary expenditure. Second, the application of Line Item Budget System hinders universities´ development plans from interconnection with budgets. The executives of universities´ supporting organization who compile and approve and settle budget lack professionality. Third, the budget execution process lacks timeliness, efficiency and flexibility. Fourth, national universities´ finance are not clear enough and, thus, not appraised soundly. Fifth, the size of national supports to universities is very small. University Fostering Accounting is declined to fostering fee of supporting organization and personnel expenditure. Sixth, the difference of the cycles between National Treasury Accounting and University Fostering Accounting prohibits the efficient finance operation and causes the budget squandering.
Reform measures I suggest for these problems are related to two directions.
On one hand, the financial operation efficiency on present budget systems is achieved as followings;
First, National Treasury Accounting budget which is compiled as item by item should be changed into the total supporting way. Besides, the right of budget compilation should be transferred to national universities. Second, higher level of contraction right transference and more simplified process are required to enhance speediness and efficiency in budget execution. Third, the presidents of national universities should have the right of diversion within the scope of self-budget. Fourth, the introduction of external auditing system by public auditors and the disclosure of all data about settlement and auditing results help to heighten the clarity of universities´ finance.
On the other hand, the financial operation can be achieved by the introduction of the Special Accounting System of National University.
First, in order to secure national supports up to the levels of other advanced countries, the concept of beneficiary of university education should be established. The ratio of national supports should be formally written down. Second, University Fostering Accounting which heavily depends on fostering fee of supporting organization should vary the income sources and activate self profit businesses. Third, budget should be compiled for universities respectively, and the diversion right of estimated expenditure should be delegated to universities´ presidents. Fourth, finance allocation and university appraisal be done by private institutions as the case of British High Education Finance Department. Fifth, materials on university finance and appraisal should be disclosed, and external auditing system should be adapted.
Considering the importance of university in knowledge-based nation, national government´s supporting is crucial for universities to play a right role. In this aspect, special accounting system is desirable only if it is considered as the mechanism for securing the finance stability, and operational autonomy and flexibility. However, if it is regarded as an instrument for cutting national government´s financial burden, it is not so good. Instead, enacting ´National University Budget Accounting Act(an assumed title)´ would be better, for it can secure the efficiency of financial operation through the total supports by national budget, transference of budget compilation right, simplification of budget process execution, and delegation of the diversion right of expenditure budget.

목차 (Table of Contents)

• 目次
• Abstract = ⅶ
• 第1章 序論 = 1
• 第1節 硏究의 目的 = 1
• 第2節 硏究對象 및 方法 = 4
• 第2章 國立大學 財政의 運營原理와 體制 = 6
• 第1節 大學財政의 運營原理 = 6
• 1. 大學財政의 槪念 = 6
• 2. 大學財政의 運營原理 = 9
• 3. 大學財政의 運營의 特性 = 12
• 第2節 國立大學의 財政構造 = 13
• 1. 國庫會計 = 17
• 2. 期成會計 = 22
• 第3節 國立大學의 豫算過程 = 26
• 1. 國庫會計의 豫算過程 = 28
• 1) 예산의 편성·심의 = 28
• 2) 예산의 집행 = 32
• 3) 결산 및 회계검사 = 37
• 2. 期成會計의 豫算過程 = 41
• 1) 예산의 편성·심의 = 41
• 2) 예산의 집행 = 46
• 3) 결산 및 회계검사 = 47
• 第4節 分析의 틀 = 49
• 第3章 國立大學 財政運營上의 問題點 = 51
• 第1節 財政運營上의 問題點 = 52
• 1. 豫算의 編成·審議過程上의 問題點 = 52
• 2. 豫算의 執行過程上의 問題點 = 56
• 3. 決算 및 會計檢査過程上의 問題點 = 58
• 第2節 二元的인 會計體系上의 問題點 = 59
• 1. 國庫支援 規模의 零細性 = 60
• 2. 期成會計 豫算 構造의 偏重性 = 61
• 3. 非效率的인 財政運營 및 行政 浪費 招來 = 64
• 第4章 國立大學 財政運營의 效率性 確保 方案 = 66
• 第1節 現行 豫算制度上의 效率性 確保 方案 = 66
• 1. 國庫豫算 總額支援 및 豫算偏性權의 移讓 = 67
• 2. 豫算執行 節次의 簡素化 = 69
• 3. 歲出豫算 轉用權限의 委任 = 70
• 4. 財政運營의 透明性과 民主性 提高 = 76
• 第2節 特別會計制度 導入을 통한 效率性 確保 方案 = 79
• 1. 特別會計制度 導入 필요성 = 79
• 2. 特別會計制度와 關聯된 爭點 = 80
• 1) 안정적인 정부지원의 불투명성 = 80
• 2) 등록금 대폭 인상의 불가피성 및 기성회비 존폐 여부 = 82
• 3) 현직 기성회직원의 신분 보장 문제 = 83
• 4) 자체수입금 범위 및 직접사용 허용 문제 = 83
• 3. 特別會計制度 導入 方向 = 84
• 1) 대학교육의 수익자 개념 재정립 및 국고지원 비율의 법정화 = 85
• 2) 기성회계 수입원의 다양화 = 87
• 3) 총액예산 편성 및 세출예산 전용권의 위임 = 89
• 4) 재정운영의 투명성 확보 및 민간 재정배분제도 도입 = 90
• 4. 特別會計制度의 試案 提示 = 92
• 第5章 結論 = 95
• 第1節 硏究의 要約 = 95
• 第2節 效率性 確保 方案의 探索 = 97
• 第3節 硏究의 限界 = 99
• 參考文獻 = 100
• 附錄 = 105