大學業績 測定槪念에 관한 硏究

다국어 초록 (Multilingual Abstract)

High quality of 1abor which improves the total productivity of society is required by higer
education. This research aims to define the concept of performance measurement of some educational institutes, Although the performance measurement is very difficult and quite different from that of business enterprises, I believe that the performance measurement is the fundamental basis for establishing management control system in educaticn systems Therefore, this research is tried to measure the activites of college and universites from the accounting perspects.
The contents of this paper are as follows;
1) In chapter II, I introduced the performance measurement of not-for profit organizations in order to apply them to managements of Colleges and Universities.
2) In chapter III, I reviewed many viewpoints of performance Concepts of Colleges and Universities including education economist, Financial Accounting Standards Boad, (FASB) and American Accounting Association (AAA),, educators, etc. I believe that those introductions of performance concept are helpful for disigning the accounting performance measurement of Colleges and Universities.
3) In chapter IV, I try to develop some methods o f performance measurement of Colleges and Universities according to(Concepts discussed at chapter II and III.)
First. I prepared some fundmental constraints that should be included in disigning performance measurement system of Colleges and Universities.
Second, I concluded that those measurement system should be a mixture of multiple criteria and I define three criteria measurement system as scale’s of Colleges and Universities management system.
①Relationship between an inflows and outflows of the resources of Colleges and Universities.
②measurement of performance by budgeting.
③measurement on cost s of the education and research on accomplishments of Colleges and Universities activities and that of direct or indirect measurement on costs.

목차 (Table of Contents)

• 목차
• I. 緖論 = 1
• 1. 問題의 提起 = 1
• 2. 硏究의 目的 · 方法 · 範圍 = 4
• II. 非營利組織體의 業績測定 = 6
• 1. 業績測定의 定義 = 6
• 2. 業績測定上의 特性 = 8
• 3. 業績測定方法의 設計 = 13
• III. 大學의 業績槪念 = 21
• 1. 大學敎育시스템의 目的 · 活動 · 組織 = 21
• 2. 大學의 財務報告와 業績評價 = 25
• 3. 業績의 內容 = 31
• IV. 大學의 業績測定方向 摸索 = 36
• 1. 大學業績測定에 있어 基本的 考慮事項 = 36
• 2. 業績測定의 3方法 = 40
• V. 要約 및 結論 = 49
• ※ 參考文獻 = 52
• ※ ABSTRACT = 54