نشریه تحلیل مالی
سال یکم شماره 2 (زمستان 1396)

Iranian universities are centrally governed and funded by the government. This is a challenge that will put the universities together with the government in a recession and a peak. On the other hand, the country’s unsustainable economic conditions, which are linked to Dutch disease of oil income and which, on the other hand, impose sanctions or counteract the abolition of sanctions, are all causes; the university budget is highly dependent on an unreliable budget.
Regardless of the extent to which the quantitative development of universities has been consistent with quality development and the University has succeeded in fulfilling its mission – training of efficient manpower to achieve the economic growth set out in the vision document and economic, political and social development plans- ; The issue of financing the costs of higher education institutions is a challenge that is more important than ever. In this study, the financial resources of domestic and foreign universities and the investigation of special revenue of universities in the year of 2015, have been analyzed and some methods are suggested to increase .special revenue in universities.

Today, the issue of funding and productivity, especially in the field of financial resources and human resource, has become more and more emphasized and university progress and higher education sometimes measured based on it. In fact, this is an attitude to rationalizing academic activities.Work force, especially academic staff in higher education and universities, is one of the factors influencing the productivity of universities. Often while speaking of funding and productivity of the university, the issue of financial problems, the heavy volume of education and teaching, lack of efficient work force, inadequate facilities, academic independence and scientific freedom comes to mind. The point neglected is how to get resources out of human resources productivity and to maintain the current resources of the university and use it best. On the other hand, since the dynamism of university activities and the granting of autonomy to universities is one of the basic principles of the productivity of academic staff, it is necessary to know the issues ahead of these subjects.
Among these issues, it can be note to the lack of clarity of exact impact of university autonomy on the productivity of human resources. Findings of the study indicate that the “University culture” index has the highest impact on the University’s staffing efficiency. In addition, with the development of academic and human resources in the productivity and preservation of organizational resources, a huge development can be make.

In higher education institutes, as well as the other social institutions, financing is more important for being live in the society. The principles of measuring and evaluating the effectiveness of the higher education institutes in two dimensions of income and expenditure are always considered by all policy makers in the higher education systems and priority planners. The development and supplement of those resources are very limited. The discussion of funding and finding appropriate financial resources at universities has become one of the main concerns of policy makers in the field of financing universities; hence the recognition and review of new financial instruments is necessary. Financial instruments like Sukuk, assets backed securities are one of the most important modern financing tools. With regard to all aspects, including the current state of Iran’s economy, Sukuk papers can be considered as one of the best financing options for higher education in Iran.

Due to the increasing demand in the society for educational services and the internationalization of the higher education system, obligation to quality in providing services as key success factors requires efficient financing activities and programs in higher education institutions. In this regard, this paper investigates the pathology of conventional financing methods in universities and higher education institutes, and ultimately presents operating models using modern capital market instruments. Financing backed assets and cash from receivables of higher education institutions are in line with the strategic policies of self-reliance of the higher education system. Accordingly, this research uses a descriptive approach and pursues the goal of overcoming the deficiencies of conventional financing system through the design of an operational model of endowment securities, student loans asset-.backed securities and ijara securities with considering the associated restriction and provisions.

The development of education is one of the pillars of scientific development, social development, the flourishing of talent and the basis of human creativity, which conventional and current education alone is not enough to establish this important pillar, and attention to new methods and programs of teaching and An executive such as modern education is necessary to achieve development goals. Extensive development in the higher education system is one of the important consequences in the era of globalization and development of information and communication technology and its related communications and technology have had a profound effect on the development and transformation of the higher education system and the movement towards new horizons in this field. On this basis, globalization and information and communication technology have affected various aspects of the educational system, including non-frontier education and the possibility of increasing access to the
educational system.The competitive factor in the higher education market is the quality of the system and the existence of a mechanism for its revision, promotion and improvement. The most strategic mechanism to reach such an objective is to establish an evaluation subsystem. Evaluation subsystem serves as part of the system of higher education and is vital for the continuation, efficiency, effectiveness, and promotion of quality of the system to reach the goals specified at a national and international level.Therefore, the design and implementation of quality assurance system is considered as a suitable strategy for maintaining and improving the quality of the new educational system. Therefore, following the importance of quality assessment in both modern and modern higher education systems, this article aims at comparatively comparing the quality assessment and quality assurance system in the modern and most modern education system by identifying its differentiation and sharing aspects and finally providing policy inferences in this field. , Examines the context and how to set up the evaluation system and guarantee the quality of modern higher education.

The global financial crisis has found in all field especially in academic arena. The consequences of this recession will lead to significant changes in national and transnational dimension. Main purpose of this study will present a model for investment on higher education in the country. The study population has selected with using snowball sampling method and it are consists of 30 higher educational experts and researchers. We used qualitative documents analysis and semi- structured interviews method for data collection and used matching member’s method for check the validity of interviews that has taken. According to, theatrical foundations and history of the words countries in the field of financial and investment models in higher educational. In the first step defined three scenarios for investing in higher education in the country that each of them indicator specific model of investment in higher education. In the next step represent financing mechanism for the selected model and finally with higher education experts and specialists point of views presented solution for realization it.