Historical transitions in critical issues of national university corporations' finance

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  • 国立大学法人の制度・会計・財務状況に関する論点と変遷
  • コクリツ ダイガク ホウジン ノ セイド カイケイ ザイム ジョウキョウ ニカンスル ロンテン ト ヘンセン
  • 国立大学法人の制度会計財務状況に関する論点と変遷

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This paper summarizes the historical transition of accounting standards, financial conditions, and allocation methods of operating grants for national university corporations over the 20 years since their incorporation in 2004. Overall, it highlights: 1) the widening gap in financial conditions among different types of national university corporations, 2) the increasing pressure from the Ministry of Finance resulting in a more competitive and selective distribution of public finance, and 3) revealing specific accounting practices unique to national university corporations and recent trends in accounting standard revisions.

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  • 同志社商学

    同志社商学 75 (5), 591-627, 2024-03-14

    The Association of Commerce Doshisha University

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