地方公共団体による公立大学法人運営の方針 : 中期計画における運営費交付金に着目して (喜多村和之教授追悼特集) Management Strategies of Public University Corporation by Local Governments: Focus on Management Expenses Grants in Mid-Term Plan

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抄録

Public University Corporations (PUCs) are founded by local governments to provide higher education, research, and social services efficiently and effectively. The number of PUCs in Japan has been increased since 2004 when the PUC system was begun, and now there are 65 PUCs in 2014. This article examines a total of ninety eight Mid-Term Plans of PUCs to investigate how local governments calculate Management Expenses Grants (MEG) and how much they intend to actually allocate the grants to PUCs.  Comparing ninety eight Mid-Term Plans reveals the difference in the proportion of MEG to revenue by the year when they were incorporated. PUCs incorporated between 2005 and 2006 experience relatively deep cuts of MEG nevertheless the average proportion of MEG in the first Mid-Term Goal period. On the other hand, PUCs incorporated between 2008 and 2010 have a relatively high proportion of MEG in the first Mid-Term Goal period. Whether their founders reduce, maintain or increase MEG in the future should be investigated.  Also one finds that one third of corporations adopt a variety of coefficients in the calculation of MEG. The various coefficients have various influences on PUC: coefficient of parts of expense items may have less influence and that of MEG itself probably have more influence. Local governments and PUCs should realize and consider the influence and significance of coefficients.本研究はJSPS科研費 25870082(「教育の質保証時代における公立大学法人運営の研究」(研究代表者 渡部芳栄)), 25285236(「大学経営の基盤となる財務情報の戦略的活用に関する研究」(研究代表者 水田健輔))の助成を受けたものである。

収録刊行物

  • 大学論集

    大学論集 47, 153-168, 2015-03

    広島大学

各種コード

  • NII論文ID(NAID)
    110009914089
  • NII書誌ID(NCID)
    AN00136225
  • 本文言語コード
    JPN
  • 資料種別
    Departmental Bulletin Paper
  • 雑誌種別
    大学紀要
  • ISSN
    03020142
  • NDL 記事登録ID
    026494421
  • NDL 請求記号
    Z22-861
  • データ提供元
    NDL  NII-ELS  IR 
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