사립전문대학의 재정건전성이 전문대학 기본역량진단 핵심지표에 미치는 영향에 관한 연구

Abstract

This study aims to draw suggestions on future financial-related policies of private colleges, which account for more than 80% of the education of Korean colleges, by comprehensively examining how the financial health of private colleges has a relationship to the core index of basic competency diagnosis. Therefore, to summarize the implications of this study, the dependence rate on tuition fees, which indicates the dependence on tuition income from the total income of the school expenses accounting fund bill, has a negative impact on the education cost return rate and the employment rate. Debt ratio has a negative impact on the education-cost return rate, the report showed. The ratio of corporate transfers has a positive impact on the recruitment rate of students, the return rate of education expenses and the employment rate. As can be seen from empirical analysis, this could be rated as a high score in most key indicators of basic competency diagnosis at colleges if financial soundness is secured. Second, after analyzing the impact of income sources other than tuition fees, which is an important characteristic variable for securing financial soundness of universities, the analysis shows that efforts will be needed to increase transfer income, donation income, state subsidy income, education unit income, and non-education income in order to improve key indicators for basic competency diagnosis of colleges. Therefore, this research shows that the financial health of private colleges has a significant impact on the basic competency diagnosis of private universities, as evidenced by empirical analysis, and it is hoped that they will contribute to the establishment of financial-related policies of private colleges in the future.