일본 사립대학 재정구조와 운영 실태 분석

Abstract

The purpose of this study is to analyze the financial structure and operation of Japanese private universities and the financial support systems of educational corporations and national and local governments to find implications for improving the financial structure of our private universities. In order to achieve the purpose of the study, previous research, Japanese Private School Law and related regulations, literature and statistical data from the Ministry of Education, Culture, Sports, Science and Technology, Private School Promotion and Mutual Aid Foundation, and Association of Private Universities were analyzed.
 As a result of analyzing the financial structure and operation status of Japanese private universities, despite having a similar ｢private school law｣, there were many differences in the financial structure and operation. The implications for improving the financial structure of our private universities obtained through the analysis of the financial structure and operation of Japanese private universities are as follows.
 First, it is necessary to try to integrate the accounts of university and the accounts of corporation. Second, it is necessary to review ways to subdivide the tuition fee items. Third, it is necessary to reduce project expenses that should be used only for specific purposes and expand subsidies for current expenses. Fourth, it is necessary to consider introducing a grant-type scholarship system that directly supports students' living expenses. Fifth, it is necessary to promote the issuance of interest-free school bonds. Sixth, the accumulation of accumulated depreciation should be mandatory.