재정진단 분석을 통한 사립대학 재정진단 편람의 개선에 관한 연구

In order to prepare for a decrease in the number of students due to a decrease in the school-age population, the Korea Advancing Schools Foundation(KASFO) is conducting the financial diagnosis of private universities starting in 2024. The private university financial diagnosis is an evaluation model that determines whether each indicator has been met, and the type of university(university in business crisis, university in financial soundness) is distinguished from the final position reached. The purpose of this study is to analyze the financial status of private universities, focusing on the indicators used in financial diagnosis, and to suggest ways to improve the financial diagnosis manual. To achieve this purpose, an analysis was conducted by dividing the indicators presented in the Financial Diagnosis Manual by school level(universities, colleges) and region(metropolitan regions, non-metropolitan regions). The main research results are as follows. First, according to the results of analysis by indicator, colleges are experiencing difficulties in operating universities in both metropolitan and non-metropolitan regions, and the operational difficulties of universities in non-metropolitan regions are expected to intensify. Second, the implementation of financial diagnosis was found to have a positive impact on strengthening accountability of school foundation and promoting restructuring to increase the freshman enrollment and college retention rate. It has been confirmed that the deterioration of the educational environment in colleges has been worsening due to a decrease in operating expenditures, focusing on reducing remuneration and student expenses. Third, in order to prevent cases where honorary retirement is used not for the purpose of restructuring but to avoid being selected as a university in business crisis, it is necessary to recognize only the funds withdrawn from the voluntary retirement fund or the portion reflected in the main budget for the year under diagnosis as structural improvement measures. there is. Fourth, there is a need to clearly present the scope and statute of limitations of the disadvantages that the university will suffer when the results of the financial diagnosis are changed due to errors or false information in the basic data submitted for the past financial diagnosis. This study is the first to analyze the financial status of private universities using financial diagnosis indicators for private universities and colleges, and its contribution is that it suggests ways to improve the financial diagnosis manual.