نشریه تحلیل مالی
سال دوم شماره 1 (بهار 1397)

Financing and allocation mechanisms are important instruments in the governance of higher education. At present, in Iran, budget of public universities determined and distributed according to “per capita cost” model, which is input-based and not performance-oriented. In this research, in order to use successful experiences of developed higher education systems, using the descriptive method, university financing mechanisms applied by German government studied and extracted implications for higher education in Iran. The findings suggest that Germany, in spite of having a dominant public higher education, is successful in terms of investment efficiency, advancement of science and technology, and lowering the unemployment rate of graduates. Also, diverse financing mechanisms, establishing intermediate associations, stimulating university missions, targeting public aids, and performance-oriented- instead of input-oriented mechanisms, are the main elements of the German higher education finance system.

Today, one of the most important issues of Iranian higher education is the need to consider the development, monitoring and evaluation of strategic planning in universities. The need for a successful and effective strategic plan, internal and external environment analysis, strengths and weaknesses, opportunities and potential threats. As a part of a study about universities is the analysis of their budgets. The present study aims to investigate and analyze the budget of selected universities in 22 universities of 10 metropolitan universities. In this analysis, the identification of the structure and the process of costs and credits, student statistics, the composition of faculty and non-faculty, has been analysed. The results will provide useful information for policy makers and strategic planners of these universities to develop or update a strategic plan with adequate knowledge of the internal environment of the relevant university. By reviewing the detailed budgets of these 22 universities, it showed government funding was the main source of funding for universities. Also, in examining the costs of the university, it has been determined that the major share of the costs is related to staff payments for faculty members and other university staff. other results show that, research and welfare, cultural and student extracurricular services will become more fragile. Strategic planning can help increase the quality of higher education through proper cost management. In this study, form student statistics analysis, it is showed that demand for graduate programs is increasing and there is a drop in undergraduate students.

The objective of this study was to investigate the managers’ skills and their success in attracting financial resources for public schools in Bandar Imam Khomeini. The research method was mixed. The statistical population of this study included male and female teachers and primary, secondary and secondary schools of Imam Khomeini port city. Using cluster random sampling method, 50 schools, 50 managers and 250 teachers were selected , with using a researcher-made questionnaire in a small section whose validity was confirmed by the faculty members of the educational sciences department in Ahvaz Jondishapour University . Its reliability was calculated by Cronbach’s alpha test of 0.75. In the qualitative section, an interview was conducted with seven successful managers whose purpose is sampling. The data analysis method was quantitative. The results show that the technical, human and perceptual skills of managers, on average, account for 0.44% of the variance in financial resources. In addition, the findings suggest that successful managers have used more realistic and analytical styles than unsuccessful managers. Successful managers’ strategies include educational, cultural and economic interventions to attract financial resources.

The purpose of this study is to investigate implementation problems of the fundamental evolution in the education system of the Islamic Republic of Iran and identify its challenges. In this research, through qualitative meta-analytic method, articles and research related to education document, analysis and classification of data related described the National Education Document, followed by the analysis of its characteristics and components, and the qualitative and quantitative results of the document-related research. According to the results of this research, the National Education Document addresses internal and external challenges and some of these challenges can be as lacking in environmental analysis and explaining the status quo, drawing attention to cultural differences, lack of attention to cultural differences. Decentralization in the education system and its two-way impact on the education system, public participation, the impact of political and governmental developments on the fundamental transformation of education, the impact of social and cultural factors on the fundamental path of educational transformation, and the impact of economic transformation. The results show that education, which relies solely on government revenues, will affect economic outlooks and paths of economic development. In the review, it has been found that, in addition to documenting the fundamental evolution of education, it has not fully addressed this issue, and has not provided a rhetorical orientation and policy regarding it.

Today, education economics has a significant role in the higher education system of different countries all around the world. In fact, the  financial situation of the educational units and universities, and also how manage and finance their expenditures , are the key issues that T policy makers and decision makers is focusing on it and also fund management . Therefore, the present study is aimed to examine the financial status of the Australian National University and Singapore National university (as two of the leading universities in the world) . in this regard, their financial statements were reviewed and analysed during 2012 to 2016.  The research data were collected by related databases and the websites of the these two universities. Research findings have shown that the diversity of financing practices,transparency and financial accountability in these two universities are different. Also, the comparison of the financial status & figures of the National University of Singapore and the Australian National University shows that the Australian National University’s assets and liabilities ratio is higher than that of the National University of Singapore and also the higher proportion of the costs of the National University of Singapore compared to the National University Australia during 2012 to 2016 was clear.

University is the highest educational institution in which with the aims of producing and promoting science and knowledge , training human resources in the different areas ,provides higher education and research deals. organizational rank and the number of deputies, and management of independent educational institutions are determined after calculating points based on parameters and coefficients of “6” rule of procedure of which includes the “daily Student “, “The number of full-time faculty members”, “Number of foreign students” the number of Journals “and” number of Colleges & faculties, International Branch, Branch, Faculty / Institute, complexes, schools, groups and academic / research “. The present study aimed to analyze the factors determining the organizational ranks among the top 20 comprehensive universities ranking system and compare ISC was organizing the mentioned universities in terms of index. The population of this study consists of two comprehensive universities affiliated to the Iranian Ministry of Science, Research and Technology ranked from one to twenty ranking system to have the ISC. The results showed that among the four groups of five members from great universities with a rating system of one to twenty in the ISC rankings, in terms of organizing scores were significantly different and this difference refers to the score of “number of daily students “and the “number of full-time faculty members”.

In the era of knowledge, the wave of expansion of universities and higher education centers has been on the agenda of different countries, but the balance between quantitative and qualitative development and consequently university funding for both dimensions is a major challenge, especially in the field of higher education. It has become the focus of the government’ allocation in the developing countries. Accordingly, this paper evaluates the qualitative and quantitative performance of top universities in the Iran in terms of financial input criteria and public sector investment. For this purpose, using documentary studies, three main criteria consisting of one quantitative and two qualitative criteria have been selected and the trend of changes of these criteria over 1983 To 2016 has been analyzed. The results show that the trend of changes in the quantitative criteria of “university approved budget” has been for almost all selected universities. Qualitative measures of “university budget per student” and “university budget per professor” also showed an improving trend over the period of 1990 to 2003. Due to the specific conditions in the Iran, in almost all of the three criteria, there has been a serious decline in them over the period of 1984 to 1991 years.