국립대학 특별회계 제도의 효율적 운영방안에 관한 연구
(A) Study on the Efficient Management Plan for the Special Accounting System of National Universities
특별회계 국립대학 Accounting System;
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The national universities in Korea have greatly grown up quantitatively so far. This quantitative growth has been possible mainly because Korean people's "educational heat" has been overflowed and the government has been interested in education and has increased investment upon it. However, it is time to focus on the qualitative growth, rather than the quantitative one, since this is an information-oriented society based on knowledge. The precondition of this qualitative growth is a stabilization of educational finance, as well as an assurance of autonomy in financial operation. But, the national universities in Korea are not able to carry out original and creative academic administration due to poor educational financing and absurd accounting systems. To solve this problem, the need for introduction of new accounting system, which would enhance autonomy and efficiency of financial operation, has been repeatedly proposed so far. As an alternative, the Special Accounting System of National Universities has been discussed, and the educational authorities have prepared 'Special Accounting System Acts for National Universities' to enforce the system. This study attempts to analyze the acts and propose an efficient management policy of them. This study adopts a bibliographical method, by which the documents of the inside and outside of the country are compared, analyzed, and arranged based on the researcher's practical experience in an accounting department. The conclusion of this study is that the autonomy in the financial operation of national universities must be assured, for it is a requirement of the times. And the Special Accounting System of National Universities, which is proposed as an alternative, should be put into force. Therefore, the efficient management plan for the Special Accounting System on the premise of its enforcement is proposed as follows: First, the financial support of the government should increase in the ratio of budget increase in the government's general accounts every year. Second, universities themselves must diversify the source of funds to expand their academic finance. Third, the tuition policy must be rearranged so as to eliminate any friction, which occur every year, between academic authority, students, and their parents and to lead the community and the country by promoting the true academic climate. Fourth, budget allocation should be done reasonably, while waste factors in every corner of campus be found and reduced. At the same time, collegians must make multilateral efforts to streamline the management, and try to change their recognition on it. Fifth, continuous propulsion of academic reform is needed. Autonomy is not gained overnight, so institutional, and procedural reform, by which autonomy is guaranteed, should also be accompanied. If the recognition of the academic autonomy is not proper, universities lose their ability to solve their own problems by themselves. In regulations and controls, they may retrogress rather than progress. Therefore, the activation of planning from reorganizing the academic administration, decentralization of administration authority, and informationization must be followed with financial autonomy.