국립대학 회계제도 개선 방안 -예산회게 시스템을 중심으로- = Improvement of Accounting System of National Universities -Focusing on Budget Accounting System -

다국어 초록 (Multilingual Abstract)

The goal of thesis is to take a look at some budget accounting problems in national universities and to present some solutions for those problem so that they can externally cope with rapidly changing educational environment and internally improve the quality of education.
By the system theory , this thesis will analyze budget accounting status of the National University. It is classified into four processes of the system theory, identify problems. Therefore, suggestions were made through analysis of the current system.

The results were as follows.

1. Input Process

1) The government`s investment on the national university isn`t enough. In 2007 the government`s investment ratio of GDP to higher education is 0.6 percent. But it`s too low in comparison to the OECD average level of 1 percent. Therefore, the government`s investment ratio should greatly increase.
2) In 2007 college students in Korea has a per capita annual tuition is $ 8,920. And It`s lower than the OECD average level $ 12,907. It should be stepped up to the OECD average level.
3) In 2007 the government`s the burden of higher education expenses is 20.7 percent. The OECD average 69.1 percent level should be raised to the level of government.

2. Transition Process

1) National University's budget accounting system is line-item budget for the previous year's revised budget. Beyond it, the analysis of the important results or the analysis of alternatives that can be considered performance budget system should be introduced.
2) National University`s the long-term development plans and budgets should be linked. Top-Down system should adopt national university`s the budget accounting system.
3) National University's budget accounting system has been diversified. Accordance with the flow, integrated accounting system should be introduced.
4) National University Corporation to enhance efficiency through the competitive can be helpful. In this regard, the government is not promoting one-sided opinions to a variety of consumer-oriented. National University Corporation should be carried out in stages.
5) Budgeting process, it should reflect the opinions of various members. And the situation of the National University should establish guidelines for the budget.

3. Output Process

1) Considering the particularity of the National University, "Integrated Accounting System" should be introduced to ensure the efficiency and rapidity of financial operations. It should be established to secure formal improvement and autonomy in the execution of the parent-supporting account budget. Therefore, National University has the efficiency of the budget execution.
2) A "National University budget Account" should be established and operated for effectiveness and promptness in the execution of the general account. Therefore, the transference-diversion system of the budget should be simplified and the basis of budget compilation only for national universities is needed to have flexibility.
3) With respect to the budget execution of the University, It should evaluate the validity of business plan. To do this, planned budgeting system(PPBS) should be introduced in. Long-term development plans and annual budget compilation associates organically by PPBS.

4. Feedback Process

1) The internal control system of the university should be activated to improve formality of balancing and auditing the general account, and the result of internal auditing and examination analysis should be open to the public to secure responsibility and confidence.
2) The problem of urgent balancing dates in the parents-supporting account budget should be improved by adopting a self controlled selecting method and by activating the procedure of prior consideration.
3) In terms of university`s financial assessment and feedback, the University should strengthen financial accountability. The financial evaluation criteria and systems to establish performance-based, performance-based budgeting should be introduced, such as enforcement.
4) For university`s budget accounting systems for long-term growth and development, If performance-based indicators of feedback sub-system compared to the output of operating budget will be different, the Input process must be able to incorporate feedback information.

The above suggested improvements for the national universities`budget account system are desperately required and should be realized to achieve the educational purpose of national universities in order to lead a highly informationized and ultra modern-industrialized society in the 21st century, as well as to improve the quality of university education through developing the special characteristics of individual universities.

목차 (Table of Contents)

• 제1장 서 론 1
• 제1절 문제제기와 연구목적 1
• 제2절 연구의 방법 4
• 제2장 국립대학 예산회계제도에 대한 이론적 고찰 5
• 제1절 국립대학 예산회계제도 5
• 1. 대학교육의 특성 5
• 2. 대학교육의 예산지원 논거 8
• 3. 국립대학 예산회계제도 11
• 제2절 시스템 모형의 일반이론 18
• 1. 시스템의 구성요소 18
• 2. 시스템의 유형 23
• 제3절 연구 분석의 틀 26
• 1. 시스템(system)의 의의 27
• 2. 시스템 모형(system model) 28
• 제3장 국립대학의 예산회계 실태분석 35
• 제1절 예산회계 실태 35
• 1. 예산의 투입과정 35
• 2. 예산의 편성과정 44
• 3. 예산의 집행과정 50
• 4. 결산 및 회계감사 53
• 제2절 예산회계 실태 분석 57
• 1. 회계시스템의 투입과정 58
• 2. 회계시스템의 전환과정 64
• 3. 회계시스템의 산출과정 66
• 4. 회계시스템의 환류과정 68
• 제4장 국립대학 회계시스템의 문제점과 개선 방안 71
• 제1절 국립대학 회계시스템의 문제점 71
• 1. 회계시스템의 투입과정 71
• 2. 회계시스템의 전환과정 75
• 3. 회계시스템의 산출과정 79
• 4. 회계시스템의 환류과정 81
• 제2절 국립대학 회계시스템의 개선 방안 83
• 1. 회계시스템의 투입과정 84
• 2. 회계시스템의 전환과정 87
• 3. 회계시스템의 산출과정 93
• 4. 회계시스템의 환류과정 95
• 제5장 결 론 99