英国大学の財政危機とオックスフォード大学の財務改革

—1980年代から1990年代前半の分析—

抄録

This is a study based on the ways in which Oxford University changed its financial management processes and established a financial base. I chose this subject as I understand that no previous research in this area has been conducted. I used the University’s financial statements of the period as evidence.

I divided the period into two parts, from 1980/1981 to 1988/1989 and 1989/1990 to 1992/1993, for the study. The Thatcher government reduced the UGC grant in 1981; this placed a great strain on the University’s finances, and in 1985‒1986 and 1987‒1988 there has been a deficit of over £1 M pounds every year. An attempt was made by the University accounts to use the “University brand” to raise money through donations. The resultant effect was startling. By 1994, the university was receiving £340 M in the form of donations; this figure was nearly three times more than that of the total university funds (£128 M) of 1988/1989. The success of this drive was to strengthen the University brand. The University also benefited from the increase in the tuition fee revenue and the fact that the University offices were allowed, as from 1992, to control the Research Council Grants.