『私立大学の財政分析ができる本』
『私立大学の財政分析ができる本』野中郁江・山口不二夫・梅田守彦 大月書店
確かにその目的のためには非常に適した本。
学校法人会計基準の根幹である「基本金」を酷評。その理屈は間違っていない、気もする。
「基本金」というルールは維持しつつ改善を図ってはいきたいところ。
財政分析で利用するのは明治大学と法政大学。いずれも財政的には比較的安定しているので、読んでいて気は楽。しかし会計上「望ましい」とされる方向性はそれでよいのかどうか。本に、というより、私立大学の将来には相当首を傾げたくなった。
この本自体は読みやすく分かりやすい。学校に属する構成員それぞれなりに読んで今日の私立大学の抱える問題を共有いただきたいところで。
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