私立大学の財務的側面からみる経営行動

—特定資産の推移における内部留保の観点から—

抄録

In 2015, accounting standards for private universities in Japan were significantly revised, as an amendment has come to require private universities to list specific assets that are important in terms of sustainability. Focusing on these specific assets, this paper examines how many of these assets a private university owns and what kind of managerial action is taken in relation to its assets composition. Then, this paper seeks to understand the scenario as a whole and considers specific assets that ensure financial sustainability.