사학기관 회계단위의 문제점과 개선방안에 관한 연구

Abstract

Private university accounting is divided into school foundation accounting and school accounting, and school accounting is divided into school expenses accounting and affiliated hospital accounting. School expenses accounting is divided into tuition accounting and non-tuition accounting, which provides transparency in the use of tuition and provides information on whether tuition is properly spent on educational activities. This study identifies problems with private university tuition accounting being divided into tuition accounting and non-tuition accounting and suggests improvement measures. As a result of analyzing the current status of school expenses accounting, it was found that there is no corresponding relationship between tuition income and expenditure in tuition accounting, and that expenses that should be spent in tuition accounting are spent in non-tuition accounting. Based on these analysis results, in order to maintain the current distinction between tuition accounting and non-tuition accounting, it was suggested to clarify the definition of expenditures in tuition accounting, and an improvement plan was presented to allow transfers from non-tuition accounting to tuition accounting to cover tuition accounting deficits. In addition, a method of dividing tuition accounting into university accounting and fund accounting, a plan to operate tuition accounting as a single accounting unit without dividing it, and the necessary institutional supplementation were presented.