지방사립대학의 적립금 현황 및 변화추이 분석

The purpose of this study was to analyze the status and changes in the reserve fund of local private universities in Korea. For this purpose, the authors used private university reserves data provided by the Korea Foundation for the Promotion of Private University. This study analyzed the accumulated reserve status, accumulation status and usage status for the current year of 2021, and also examined the change trend over the past 10 years of the reverse fund among local private universities. In particular, an attempt was made to accurately understand the status of local private university reserves by institutional sizes and analyze the reserve fund by its use. As a result of this study, the cumulative reserves of local private universities were approximately 2.73 trillion won, of which tuition accounting accounted for 88% in 2021. The proportion of accumulated reserves (tuition fees) of local private universities by use was highest for construction reserves and specific purpose reserves. Overall, the reserves of local private universities have not changed significantly over the past 10 years, but there were differences by purpose and size in which scholarship reserves and research scholarships decreased, and special purpose reserves also decreased. This means that while the university was experiencing financial difficulties, expenditures for students, professors, and research were made from reserves. However, these changes were found to vary greatly depending on the size of the university, and furthermore, there were significant differences depending on the individual university. In the future, discussions on the accumulation and use of private universities' reserves will need to be analyzed in a more detailed manner.