학교법인 재무구조 개선에 관한 연구

Abstract

This study did research on improvement in a private school corporation’s financial soundness in Korea, and suggested the three points below with regard to improvement in a private school corporation’s financial soundness to the effect that there should exist a private school for mid/long term education, and a private school corporation should be sound and solid as the matrix which maintains and manage a private school. First, lessening a financial burden of a private school through integration of accounting; second, a private school corporation should be free from the burden on payment of teachers pension contributions through the revision of Article 47 of the Teachers Pension Act; third, providing a private school corporation with revenue opportunities by means of profit-making business through the revision of university establishment & operation regulations Whatever organization it may be- not until a main agent of establishment is healthy and sound can its subordinate organization can play a proper role vigorously. Furthermore, if the main agent of school foundation is poor and the central operating body is not sound at a school in charge of training talented individuals who should take responsibility for the future of Korea, the relevant nation cannot but suffer a huge loss. Accordingly, this study thinks of securing financial soundness of a private school corporation which maintains and manages a private school through the three above-mentioned improvements as top priority goals and further this study believes that achievement of such goals would play a great part as a scheme of eradication of corrupt private education which is becoming a social issue today.