著者

渡部 芳栄

出版者

広島大学

雑誌

大学論集 (ISSN:03020142)

巻号頁・発行日

vol.47, pp.153-168, 2015-03

---

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。