국립대학 재정의 문제점과 발전방안

A Reform Agenda for the University Finance in Korea - Focus on the National University System -

The purpose of this study is to derive a significant reform agenda for the national university finance system in Korea. Recently, there was government initiative to formulate the Blue Print for National University System Development. Even though, there were serious resistance from the society of the 44 National University System, there were important policy implications which should be applied, especially in the finance sector. To increase the accountability and the efficiency of the national university finance system, there are some fundamental tasks to be institutionalized. First, there should be system change from institution support to student support should be accompanied with institution support. Second, the Agency system, which is already introduced to the 10 entities of the central government, could be introduced to the national university system. Third, the performance budgeting, accrual base accounting, integrated budgeting system should be mobilized in the national university finance system. Fourth, the budgeting and accounting information system should be built in the university management system. Finally, the national university finance should not rely on only the government and the student, the relationships with the industries are strengthened.