사립대학 예산회계제도의 효율적 운영방안:광주전남지역 사립대학을 중심으로

In this study I tried to identify various features of the budget making and settlement systems of private universities using their budget plan and settlement of accounts. The results of this research, while most of the universities put their own funds too small, put the operational expenses and the cost of purchasing fixed assets excessively. The shortage amount caused by this accounting mechanism was replenished by operational income, most of which was the student's fee. After they enlarged the earnings through this accounting system, the actual balance caused by the excessive appropriation of the operational expenses and the purchasing cost of fixed asset was reserved as funds or transferred as the not-executed-balance carried forward.In this paper I suggested four proposals to solve these problems as follows; ① The public announcement of accounting systems should be strengthened to improve the usefulness of the accounting information. ② The cost needed for sustaining the private universities should be acknowledged and brought into the open but the amount of not-executed-balance carried forward to the next year should be limited. ③ The procedures to reflect the different opinions of the parties concerned within the university should be made a rule for the effective budget making and settlements. ④ The government should increase the subsidiary funds and make various policies to help universities achieve the purpose of the transparent management in university.