فصلنامه پژوهش و برنامه ریزی در آموزش عالی

تنوع بخشی به منابع درآمدی دانشگاه؛ راهی به سوی ثبات مالی

نویسندگان

1 دانشجوی دکتری مدیریت آموزش عالی، دانشگاه علامه طباطبایی

2 دانشیار گروه مدیریت و برنامه‌ریزی آموزشی، دانشگاه علامه طباطبایی

3 استادیار گروه مدیریت و برنامه‌ریزی آموزشی، دانشگاه علامه طباطبایی

4 استادیار دانشکده اقتصاد و حسابداری، دانشگاه آزاد اسلامی واحد تهران مرکز

چکیده

پژوهش حاضر با هدف مطالعه تنوع سبد درآمدی در دانشگاه­های دولتی ایران به ­منظور بهبود ثبات و انعطاف‌پذیری به منابع مالی انجام شد. این مطالعه از نظر هدف کاربردی و بر حسب گردآوری داده‌ها از نوع همبستگی بود. قلمرو مکانی پژوهش‌ دانشگاه‌های دولتی جامع و صنعتی سطح یک و دو و قلمرو زمانی آن از سال 1392 تا سال 1397 بود. داده‌های تابلویی با بهره‌گیری از گزارش رسمی سازمان‌ برنامه و بودجه کشور، بانک مرکزی و مؤسسه پژوهش و برنامه‌ریزی آموزش عالی گردآوری و برای تجزیه و تحلیل از نرم‌افزار EVeiws و مدل رگرسیون اثرهای ثابت استفاده شد. یافته‌ها نشان داد که شاخص تنوع درآمدی رابطه معکوس و معناداری با تغییرات درآمد سرانه دانشگاه دارد. از سویی، مدل معیار وابستگی به شهریه با تغییرات درآمد سرانه دانشگاه رابطه معنادار و مستقیم دارد. بررسی یافته‌های به ­دست آمده از آزمون فرضیه در دانشگاه‌های منتخب نشان داد در شرایطی که آموزش عالی ایران همسو با آموزش عالی جهان در سال‌های اخیر با افزایش هزینه‌های آموزشی و ناپایداری‌های اقتصادی روبه­ رو بوده و بودجه عمومی دولت نیز نتوانسته است پوشش مناسبی برای هزینه‌های دانشگاهی باشد، دانشگاه‌های ایرانی در تنوع سبد درآمدی ضعف جدی دارند و به ­شدت به درآمدهای حاصل از شهریه وابسته هستند. این­ همه در شرایطی است که ناپایداری‌های پیش رو و افزایش هزینه‌های دولت سبب شده است تا دولت دانشگاه را به سوی کسب درآمد از منابع دیگر سوق دهد.

کلیدواژه‌ها

عنوان مقاله [English]

University revenue diversification: a path to financial stability

نویسندگان [English]

  • Shadi Rouhani 1
  • Hamid Rahimian 2
  • Abass Abbas Pour 2
  • Samad Borzooian 3
  • Ghlamreza Geraee Nejad 4

1 Doctoral Candidate in Higher Education Administration, Allameh Tabataba'i University, Tehran, Iran.

2 Associate Professor, Department of Psychology and Education, Allameh Tabataba'i University, Tehran, Iran.

3 Assistant Professor, Department of Psychology and Education, Allameh Tabataba'i University, Tehran, Iran.

4 Assistant Professor, Faculty of Economics and Accounting, Islamic Azad University, Central Branch, Tehran, Iran

چکیده [English]

The purpose of present study was to investigate revenue diversification among Iranian public universities in order to improve the stability and flexibility of financial resources. A quantitative practical correlational research design was utilized for this study. The spatial scope of research was one and two level comprehensive public and industrial public universities during 2013-2018. Data were gathered using official reports from Plan and Budget Organization, Iran Central Bank and Institute for Research and Planning for Higher Education. Data were analyzed by Eviews software and fixed effect model.  Results indicated that income diversity index had a significant inverse relationship with changes of per capita income. On the other hand, tuition criterion model has a significant and direct relationship with university income per capita. In addition, results illustrated that Iran`s higher education align with world higher education has faced economic instability and public budget has not met the financial requirements of the universities. There is a serious weakness in revenue diversification and high level of dependency on tuition income among public universities. This is all in the conditions that increase government spending  and future instability have caused the government  to direct university to make money from other sources.

کلیدواژه‌ها [English]

  • Diversification
  • Revenue sources
  • University
  • financial stability
  • Panel Data
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فصلنامه پژوهش و برنامه ریزی در آموزش عالی
دوره 25، شماره 1 - شماره پیاپی 91
خرداد 1398
صفحه 77-95