Financial Issues of the Research Infrastructure of National University

Abstract

This paper proposes current issues and proposals from a financial perspective for the research infrastructure (facilities and equipment) of Japanese national universities.

National university facilities are aging, but there is no funding from the country that matches depreciation costs, and there is no mechanism for funding reserve like private universities. Acquisition of research equipment at national universities is mainly funded by external funds, but there is no mechanism to reserve internal funds for disposal or renewal. Due to the difficulty of disposal and renewal, research facilities are increasing and aging.

In the future, what needs to be done financially to maintain and renew the research infrastructure at national universities in Japan is to clarify future investment plans and collateral of financial resources at the facilities, and a mechanism for internal reserves that utilizes indirect costs and other expenses at the facilities It is. At the same time, it is necessary to strengthen asset management at national universities.