Abstract
The purpose of this study is to examine the problems of national university financial support and distribution based on the detailed factors of stability, sufficiency, autonomy, and accountability standards, and to present specific and practical measures to improve national university financial support and distribution. The conclusions and suggestions of this study are as follows. First, to improve the financial support and distribution stability of national universities, the public responsibility of national universities and local governments is clearly defined by law, but the scope of support for national universities is expanded to include labor costs, current expenses, and facility expansion expenses. Second, to secure sufficient and appropriate financial support for national universities, national university development goals can be set, and the average level of state subsidies per student can be considered as an appropriate level of financial support needed to achieve them. Third, it is necessary to revise the National University Accounting Act or enact the National University Act to revise the National Finance Act and prepare the grounds for the expansion of the national university financial support. Fourth, efforts should be made to ease regulations, such as integrating various national university subsidies and replacing detailed budgeting and operation guidelines that hinder university autonomy with school rules, minimizing regulations on budgeting and operation, and reducing guidelines. Finally, it is necessary to stipulate by law a mechanism for ensuring accountability corresponding to the autonomy of total issuance and fiscal management.
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