財務諸表のパネルデータから国立大学の経営行動を検証する

―個体内変化の階層線型モデル―

抄録

 Using panel data (2005-2021) compiled from the financial statements of 86 National University corporations, this study aims to verify the management behavior of National Universities under tight public spending conditions. This study is unique in that it incorporates the variable “time” into a hierarchical linear model to reveal changes in financial indicators within institutions.

The main findings are as follows:

 First, National Universities have conducted their educational and research activity operations within the framework of incorporation, ultimately responding to the higher education policy and financial macro shocks, while shrugging off the fixed-rate reduction in grants and, above all, aiming to obtain external fund revenues.

 Second, the financial situation of such universities has become so dire that they are unable to cover their educational expenses with operating grants alone and have come to depend on external funds.

 Third, a convergence pattern exists in which the speed of change is slower for universities with higher financial indicators (intercept) and increases more rapidly for those with lower intercepts. However, why such a mechanism emerges, and whether the government or individual universities is responsible for the convergence is a subject for future analysis.