Development Research for the Corporative University Financial Management under the 21st Century Administration System

21世纪管理体制下法人化大学财务管理的发展研究

• 批准号: 12410077
• 负责人: MORI Kazuhiro
• 金额: $ 7.17万
• 依托单位: HIROSHIMA UNIVERSITY
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Scientific Research (B)
• 财政年份: 2000
• 资助国家: 日本
• 起止时间: 2000 至 2002
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/en/grant/KAKENHI-PROJECT-12410077/
• 关键词: University adiministration; Financial affiairs; Corporatization of university; Ligal status of university; cross-national; 大学財政; 国立大学の独立行政法人化; 大学会計基準

The purpose of this research project is to clear the financial management system for the corporative university which will start from 2004. The following results were obtained. In the first place, the financial management system of the independent administrative agencies, which were established in 2001, aren't so effective that they should be improved for increasing flexibility further.In the second place, visiting investigations which we conducted have shown the structure of the corporative financial of universities in the United States, Australia and Japan clearly.Furthermore we investigated the annual budget cycle at national universities, reviewing requests from departments and institutes, recommendation of budget, allocating resources. The result of the investigation leads to the conclusion that financial affairs of national universities are changing from the management based on the faculty to the management based on the planning and the leadership of top manager of universities.

本课题的研究目的是为2004年开始的合作型大学财务管理体制的建立提供理论依据。获得了以下结果。首先，2001年建立的独立行政机构的财务管理体制不够有效，需要进一步改进，以增加灵活性;其次，我们对美国大学的法人财务结构进行了访问调查，此外，我们还调查了国立大学的年度预算周期，审查了各系和研究所的申请，提出了预算建议，分配了资源。研究结果表明，国立大学的财务管理正从以教师为中心的管理向以计划为中心的管理和以高校高层领导为中心的管理转变。