반값등록금 정책에 따른 사립대학 재정 구조 변화 추이: 대학 규모별·지역별 계정과목의 구성비 변화

Abstract

The purpose of this study is to examine financial change of revenue and expenditure in private universities in Korea since the half-tuition policy for universities. For this, the study utilized the settlement of accounts over the last 10 years (2011-2020) on a public website of university finance provided by the Korea Advancing Schools Foundation. The main findings are as follows. First, the total amount of incomings and outgoings has slightly increased from 2011 to 2014, and then has decreased by a small margin to 2020. An average of 4.5 billion per university increased from 2011 to 2020. Looking at school size and location, large universities with more than ten thousand students in the national capital region saw the biggest increase of the total sum of incomes. In contrast, middle-size universities did the biggest decrease in the same region during the same period. Second, total revenues from tuition, the unused sum brought over from the last account has decreased. Especially, middle-size universities in metropolitan cities showed the largest decrease by 12.7%p. Income from government subsidy from Ministry of Education, however, has drastically increased at universities in metropolitan cities regardless the school size. Third, over the last 10 years, a 5%p increase occurred in faculty expenses and 9.9%p increase did in scholarship from out-of-school. Especially, the largest increase of faculty expenses occurred at small size universities in metropolitan region. In addition, out-of-school scholarship expenditure has increased by a big margin in all of universities, especially, at middle-size ones regardless of regions. In contrast, tangible fixed asset purchase has decreased by 5.6%p, as showed in all of universities. Based on these findings, this study suggested that an reasonable increase of tuition with a social consensus and law of financial grants for university should be made to secure stable finance of private universities and further improve quality of higher education services.