사립대학 재정평가를 위한 회계지표 개발과 운용에 관한 연구

초록

This research aims to evaluate the financial stability of private universities using 17 accounting indicators from the Korea Advancing Schools Foundation, reflecting the increasing societal interest in the transparency of operations for privately funded institutions. The study utilized 17 accounting indicators to assess financial stability, comparing metrics from universities that receive financial support versus those that do not. The analysis involved examining correlations and financial ratios to reveal differences in financial health between the two types of institutions. The research found significant differences in financial indicators between financially supported and non-supported private universities. Financially supported institutions exhibited lower values in educational restitution rates and higher debt ratios. Additionally, there were notable discrepancies in scholarship support and pension contributions.The study recommends establishing long-term standards for assessing financial health in private universities, with a focus on key indicators such as educational restitution rates. It also emphasizes the need for careful interpretation of accounting data due to variability and limitations, advocating for proactive financial consultation to enhance the financial stability of universities.

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