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1 2006 년도해외과학기술정책 제도 기술동향조사분석 영국대학의기업협력조직운영체제연구 사업기관 재영한국과학기술자협회 한국과학기술단체총연합회

2 제출문 한국과학기술단체총연합회회장귀하 본보고서를 2006년도해외과학기술정책 제도 기술동향조사분석 ( ) 에관한보고서로제출합니다 사업기관 : 재영한국과학기술자협회 과제책입자 : 정연한 ( 항공학박사, Rolls-Royce Plc., Advanced Technologist) 과제연구원 : 정채관 (Warwick University, Ph.D. Candidate) 2

3 요약문 이번연구를통해서전체적인영국대학의경제적상황과이와관련해서대학이순수한교육단체에서산업과긴밀한관계를유지하려는연구단체로바뀌고있음을확인할수있다. 대학과기업이상호이익이되는관계를유지하려는노력은오래전부터계속되고있다. 하지만최근에들어와서전세계대학수준이비교가되고있고학생들의움직임도국제화되는중이라이런치열한경쟁속에서영국대학이살아남을수있는방법은이미세계적으로인정받고있는연구수준을계속해서유지하는것이다. 현재영국의유명대학의경우기업에서오는연구대행비용이대학전체수입의 30 퍼센트이상을차지하고있다. 하지만이런수준을계속해서유지하려면지속적인투자가있어야하는데정부지원이나학비등으로충당할수있는부분은거의한계에도달한상태이다. 그렇기때문에대학의연구수입을향상시키기위해서대학들은비지니스서비스회사들을설립, 운영하고있다. (1) 컨설팅회사이런회사들은우선컨설팅회사가있다. 대학이소유하고있는고수준의인력을이용해서프로젝트나연구컨설팅을해주는비지니스모델인데계속해서좋은성과들을거두고있다. 이런회사들의장점은계약서흥정, 프로젝트관리, 재정관리등교수들이해야하는행정적부담을많이줄여준다는것이다. 또한회사에서남기는이익은대학으로다시돌아가기때문에대학을운영하는입장에서보면여러모로유용하다. (2) Technology Transfer 회사대학에서연구개발한기술을상업화하는일을도와주고있다. spin-off 회사들의운영을도와주고있는반면이런회사에직접투자도하고있어서앞으로 venture capital 역할도커질예정이다. (3) 대학이형성한 Science Park 사이언스파크도성공사례의하나인데회사들을대학주위로끌고오는데큰역활을하고있다. 이렇게영국대학은다양한상업적활동을위해서회사들을운영하고있다. 이회사들비지니스모델도다양해지고있다. 아직까지이들회사들이남기는이윤은크지않지만앞으로이런회사들이더욱활성화될전망이며대학재정에큰영향을미칠것으로예상되고있다. 3

4 목 차 1. 영국대학과기업의협력관계전반적추세 영국대학의전체적인경제상황 전세계대학들과경쟁하는영국대학들 영국대학들의전체적인수입, 지출상황 연구프로젝트를통한수입 학생들의대학-기업간의우호관계유지에대한의견 대학의기업협력조직운영현황 컨설팅서비스 Technology Transfer Companies Science Park 결론 Appendix A: [THES] 2006 World s Top 100 Universities Appendix B: [Institute of Higher Education, Shanghai Jiao Tong University] 2006 Academic Ranking of World Universities Appendix C: Finance Definitions of University Income and Expenditure 33 Bibliography

5 1. 영국대학과기업의협력관계전반적추세 대학들이기업과협력관계를형성하고그관계를발전시키려하는것은영국과한국뿐아니라전세계적인추세라할수있다. 여러가지이유가복합적으로작용하고있지만세계적인대학을운영하는데드는 비용-투자 가대학의 수입-효과 에비해훨씬빠른속도로증가하고있기때문이다. 여기에더하여, 대학의변화된운영형태가대학과기업의협력또는연계활동을활성화시키고있다. 과거에는학생교육에만치중했던대학들이소위연구위주로방향을전환 ( research-oriented ) 하면서, 연구및개발에중점을두게되었다. 실용적인연구활동을위해서는기업과산업체의현실을이해하는한편으로연구결과를실용화할수있도록기업과연계할필요성이부각되었다. 영국정부는해가갈수록대학에더많은지원을하고있지만, 정부지원과한정된학생등록금만으로는점차적으로증가하는대학운영비를충당할수없는것이교육계의현실이다. 영국은대학교등고등교육에진급하는학생들이점차느는추세이기때문에과거에는정부가학생의등록금을전적으로지원해주었지만이제는한계에달해 2005년부터는대학에서대학생들로부터 top-up fee 를받을수있도록규정을바꾸었다. 하지만 top-up fee만으로는영국대학의재정난을극복하기는불가능하기에영국정부도정부차원에서대학과기업의협력관계를강화하도록적극권장하고있다. 학생들도 Top-up fee와급증하는생활비등을고려하여대학에진학하는것을시간뿐만아니라자신의미래를위한경제적인투자로생각하기시작하면서학업후의창출효과및수익을계산하게되었다. 이렇듯학생들조차더이상대학을 상아탑 으로만보지않는다는사실도이런변화에일조했다. 영국, 한국, 미국의대학재학생과졸업생을대상으로한최근조사들에서예외없이드러나듯학생들은대학선택의제일중요한이유로한결같이 취업 을꼽았다. 여기에대학과기업의공동프로젝트는학생들에게생생한산업현장의상황을전달하는교육적성과뿐아니라취업의기회까지부과하는효과를가져왔다. 학생들뿐아니라대학교수들역시기업과의연계를통해작게는부족한연구비를충당하면서크게는연구성과의기업화까지이어지기를기대하게되었다. 또한 1992년의대학평준화를통해많은기술전문대 (Polytechnics) 들이대학 (university) 의범주에합류하면서몇백년역사를가지고있는기존의영국대학들 5

6 은보다현실적인운영과경제적인교육을제공할수있는방안을찾아야만했다. 이런배경에서보면, 기업의연구과제투자라든가대학연구성과의기업화는대학경쟁력을확보하는지름길이라는주장이더욱설득력을갖게된다. 이런식으로대학예산과재정지원을받게되면전통적인형태의자선단체로부터의기부라든지, 정부지원, 또는학생등록금에의지하던기존의방식보다학생교육과교수연구활동에직접적인자극을줄수있기때문이다. 활발한연구성과가적절한기업활동으로이어지게되면학생들은그대학에높은취업기대감을갖게되고, 대학은기업활동에힘입어우수한학생들을수월하게유치할수있다. 기업들도비지니스가국제화되어가고중소기업조차도국제적경쟁력이없으면사양길에접어들어야하는시대가되었다. 반면신제품개발은점점복잡해지고어려워지면서이에해당하는연구비도회사들이짊어지기에힘들정도로커저가는경향이다. 중소기업들은 Finance Option등으로연구비를마련하고있지만연구자체를 outsourcing하는방안도적극적으로찾고있다. 얼마전까지만해도연구 outsource 는대기업에서만하는것으로간주되어왔는데최근에는중소기업들도연구 outsourcing를이용하는추세이며이는대학이보통의기업들보다저렴한예산으로보유하고있는훌륭한인재들을적극활용하고있기에가능한일이다. 이런복잡한기업, 대학, 학생, 정부의상호관계들이빠른속도로변하고있으며이런복잡한관계의유지, 향상을위해서여러협력조직들이윤활유역할을하고있다. 이런조직들중정부가주도해서운영되고있는것들은오래전부터활동을해왔지만요즘영국에특이할만한사항은대학자체가대학과기업의협력을도모하기위해서새로운조직또는회사들을설립, 운영하고있으며짧은역사임에도불구하고이러한새로운형태의조직이빠르게자리를잡아가고있다는것이다. 이번연구, 조사를통해현재영국의기업, 대학, 학생, 정부의협력상황을분석해보고이를돕기위한조직들의운영체계와그리고활동에대해서좀더자세히알아보기로하며또한영국대학들이어떤방법으로기업과협력관계를증진시키거나 spin-off 회사를통하여어떤성과들을거두고있는지사례들을조사, 분석하는것을주요내용으로한다. 우리나라보다일찍대학의사업활동과기업연계에더욱적극적인영국대학들의운영사례의분석결과를바탕으로무한경쟁적이며또급변하는국제사회에서 6

7 우리나라대학들의과학기술분야의위상을제고하는기회를마련하며이를 바탕으로보다성공적인전략을마련할수있는방안을모색해본다. 7

8 2. 영국대학의전체적인경제상황 2.1 전세계대학들과경쟁하는영국대학들 전세계대학의수준을비교하는것은쉬운일은아니다. 평가기준을공정하게선정하기도힘들지만각나라마다교육과정이다르기때문에 1:1의정확한비교는사실상불가능하다. 그러나몇몇기관에서세계대학랭킹을발표하고있으며그중영국 The Times Higher Education Supplement(THES) 의 World University Rankings와 Institute of Higher Education, Shanghai Jiao Tong University의 Academic Ranking of World Universities가세계적으로많이사용되고있으며또인정받고있는매체이다. 2006년 THES 랭킹 (Appendix A) 을보면톱10 대학중 7개대학이미국대학이며나머지 3개대학이영국대학들 (2. Cambridge University, 3. Oxford University, 9. Imperial College London) 이었다. 100위안에 11개의영국대학들이포함되었으며이는미국대학다음으로많은수이다. 2006년 Shanghai Jiao Tong University 랭킹 (Appendix B) 에서도비슷하게평가하고있는데톱10 대학중 8개대학이미국대학이고나머지 2개대학들 (2. Cambridge University, 10. Oxford University) 이영국대학이다. 100위안에도역시 11개의영국대학이포함되어있어미국대학들다음으로많은수가랭킹에올라가있다. 이외에 2004년 European Commission이조사, 발표한과학적영향력을가진유럽의상위 22개대학랭킹 (Commission, March 2003), 2006년 8월 13일 Newsweek 기사 The Complete List: The Top 100 Global Universities (International, 2006) 등을보아도영국대학의높은수준을볼수가있다. 이런세계대학랭킹은 MBA School이인기를끌기시작하면서시작되었는데이렇게전과목을거친세계대학랭킹이관심을갖게되는이유는대학의글로벌화가되어가고있고학생들움직임도점점넓어지고있기때문이다. 영국의 Higher Education Statistics Agency(HESA) 가조사한영국대학의학생수를보면 1995년 1백80만에서부터 2005년 2백2십3만까지 27% 의증가가있었던것을볼수있다. (Figure 1) 학생수의증가는당분가계속될것으로예측되고있다. 8

9 Table 1: 영국인, 외국인학생수및구성비율 ( 출처 : High Education Statistics Agency website 년도 대학원과정 학부과정 영국인 외국인 외국인비 영국인 외국인 외국인비 04/ % % 03/ % % 02/ % % 01/ % % 00/ % % 99/ % % 98/ % % 97/ % % 96/ % % 95/ % % 또한 2004/5년영국전체대학생수의 8.7%, 대학원생의 31.1% 가외국학생인것을볼수있다. (Table 1) 하지만재미있는사실은학부과정에있는외국학생비율은 7.6~9.3% 사이를오르내리는반면연구를중점으로하고있는대학원 ( 석박사 ) 과정에는외국인학생수가 1995/96년 22.3% 에서 2004/05년의 31.1% 까지꾸준히늘고있다는것이다. (Figure 2) 2002/03년학기에는외국인대학원생이외국인학부생수를넘어갔다. (Figure 3) 이런영국대학의외국인대학원생의빠른증가에는여러가지이유가있겠지만그중에영국대학이연구기관으로해외에서인정을받고있고이런곳에서연구위주의석박사학위를하려는외국학생들이늘고있기때문이다. 2.2 영국대학들의전체적인수입, 지출상황 영국의대학이이렇게세계수준을유지할수있는것은증가하는수입을지속적으로재투자를하고있기때문이다. 영국전체대학의수입, 지출 ( Figure 4) 을보더라도영국의인플레이션의두배이상인것을볼수있다. 영국은 1994년부터 2005년까지평균 2.7% 의인플레이션을유지하고있는반면같은기간 9

10 Figure 1: 영국대학학생수 ( 출처 : Higher Education Statistics Agency website, 2,500,000 2,000,000 대학원생 학부생 1,500,000 1,000, , /98 96/97 98/99 95/96 99/00 00/01 01/02 02/03 03/04 04/05 Figure 2: 영국대학의외국인학생비율 ( 출처 : Higher Education Statistics Agency website, % 30.0% 25.0% 20.0% 15.0% 대학원과정 학부과정 10.0% 5.0% 0.0% 97/98 96/97 98/99 95/96 99/00 00/01 01/02 02/03 03/04 04/05 Figure 3: 외국인학생수 ( 출처 : Higher Education Statistics Agency website, 180, , , , ,000 대학원생 80,000 학부생 60,000 40,000 20, /98 96/97 98/99 95/96 99/00 00/01 01/02 02/03 03/04 04/05 10

11 Figure 4: 영국대학지출변화와물가지수비교 ( 출처 : Higher Education Statistics Agency website, 9.0% 8.0% 7.0% 6.0% 5.0% 4.0% Total income Total expenditure UK Deadline Inflation 3.0% 2.0% 1.0% 0.0% Figure 5: 모든영국대학의총수입, 지출 ( M) ( 출처 : Higher Education Statistics Agency website, 20,000 18,000 16,000 14,000 12,000 10,000 8,000 Total income Total expenditure 6,000 4,000 2,

12 시기동안영국대학의수입은 6.1%, 지출은 6.3% 증가하셔서인플레이션의 2배이상성장하고있다. 이런추세는앞으로당분간은계속될것으로예상되고있으며대부분의영국대학은앞으로세계적인수준을지속하려면이보다더빠른수입증가가계속되어야한다고믿고있다. 영국의모든교육기관은자선단체로등록이되어있고세금관계상대학은이익을남기면안되기때문에대학의수입이지출보다많을수는없다. 이는우리나라의 사단법인 과마찬가지이다. 하지만적자를계속내면서대학을운영할수없기때문에이런수입의증가는지출의증가를동반하는현상으로나가고있다고할수있다. Figure 5는영국전체대학의수입과지출액을볼수있는데 1993/94년학기총수입 GBP 93억 (17조원), 2004/05년학기총수입 GBP 180억 (33조원) 으로 2배정도증가한것을볼수있다. 총수입을아래와같은몇개의항목으로나누어비교해보았을때 (Figure 6, Figure 7) 같은기간동안상대비율의변화가거의없는것을볼수있다. 아래와같은 Funding 기관으로부터의지원금 (Funding Council Grants) - Higher Education Funding Council for England (HEFCE), - Higher Education Funding Council for Wales (HEFCW) - the Scottish Further and Higher Education Funding Council (SFC), - Training and Development Agency for Schools (TDA) - Department for Employment and Learning Northern Ireland (DEL). 수업료및교육관련수입금 (Tuition fees & education grants & contracts) 대외로부터의연구비지원및수입 (Research grants & contracts) 이외수입 (Other income): 기부금및투자수입 (Endowment & investment income) ( 항목에대한더자세한설명은 Appendix C를참고.) 이것은영국대학의수입증가가한부분에서만일어나는것이아니라전체적인부분에서일어나고있는것을볼수있다. 전체적인지출 (Figure 8) 도지속적으로증가하고있으며인건비를비롯하여그이외운영비 (Figure 9) 가인플레이션의두배이상으로증가하고있다. 12

13 Figure 6: 전체영국대학의총수입 ( M) ( 출처 : Higher Education Statistics Agency website, 8,000 6,000 4,000 2,000 0 Funding Council grants Tuition fees & education grants & contracts Other income Funding Council grants Research grants & contracts Endowment & investment income Figure 7: 영국대학의분류별수입비교 ( 출처 : Higher Education Statistics Agency website, 100% 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% Funding Council grants Tuition fees & education grants & contracts Other income Funding Council grants Research grants & contracts Endowment & investment income 13

14 Figure 8: 전체영국대학의종류별지출 ( M) ( 출처 : Higher Education Statistics Agency website, 12,000 10,000 8,000 6,000 4,000 2,000 0 Staff costs Other operating expenses Depreciation Interest payable Figure 9: 영국대학의분류별지출비교 ( 출처 : Higher Education Statistics Agency website, 100% 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% Staff costs Other operating expenses Depreciation Interest payable 14

15 2.3 연구프로젝트를통한수입 영국전체대학의연구를통한수입 (Figure 10) 은 1993/94학기의 GBP 13억5천5백만에서 2004/05학기의 GBP 28억8천4백만으로두배이상증가하였음을볼수있으며이는전체수입의평균 15.4% 정도이며같은기간동안비슷한퍼센테지를유지한것이된다. 하지만현재영국에서연구프로젝트수입을가장많이내고있는 University of Oxford, University of Cambridge, Imperial College London의수입과지출 (Figure 11) 을보면상황이많이다르다. 이세대학들은 The Times Higher Education Supplement (Appendix A) 와 Institute of Higher Education, Shanghai Jiao Tong University(Appendix b) 에서평가한영국대학톱 3이기도하다. 이 3 대학은전체수입가운데 30~42% 을외부에서수주한연구비가차지하고있다. 이런것으로보아서영국상위대학이외부에서수주한연구비가대학재정에얼마나중요한지를알수가있다. 반대로하위권대학들은외부에서벌어드리는연구비가상대적으로상당히낮은편이며정부에서 fund council을통해서분할하고있는지원금과학비가대부분의수입을차지하고있다. 이같은수입추세는앞으로도계속될전망이다. (Figure 12) Figure 10: University of Oxford, University of Cambridge, Imperial College London 총수입 ( M) ( 출 처 : 각대학의 Financial Report) University of Oxford University of Cambridge Imperial College London / / / / / / /05 15

16 Figure 11: 총수입중외부연구프로젝트로벌어들인수입 ( 출처 : 각대학의 Financial Report 및 Higher Education Statistics Agency website, % 40.0% 35.0% 30.0% 25.0% University of Oxford University of Cambridge Imperial College London All UK Universities 20.0% 15.0% 10.0% 5.0% 0.0% 1998/ / / / / / /05 Figure 12: 외부프로젝트연구비수입 ( 출처 : 각대학의 Financial Report 및 Higher Education Statistics Agency website, % 20.0% 15.0% University of Oxford University of Cambridge Imperial College London All UK Universities 10.0% 5.0% 0.0% 1999/ / / / / /05 5.0% 16

17 2.4 학생들의대학 - 기업간의우호관계유지에대한의견 1998년영국정부는대학생들에대한경제적지원에대한정책을크게개편하였다. 그전까지는영국학생인경우부모의수익에따라학비지원이있으면이에따라학생들은 GBP 0~1,250의연간학비를냈다. 학생들마다정해진학비는학기시작전전액을학교에내야만했다. 또한부모의수익에따라서생활보조금 (Meanstested Mandatory Maintenance Grants) 이영국대학생전체에게지급되었다. 하지만 1998년부터는생활비보조가없어지면서재정지원이필요한학생들은 1990년정부가시작한 학생대출 (Student Loan) 로점차적으로대처해나가고있다. 현재영국학생들은학생대출을통해연 GBP 6,000를받을수있으며졸업후 GBP 15,000 이상수입의 9% 를상환해나간다. 이자는소매물가지수 (Retail Price Index) 와같으므로실제대출금액은변함이없다고볼수있다. 2005년에는영국학생에대한학비지원도없어지고대부분의학생은대학이정한 GBP 3,000까지의연간학비를내게되었다. 이런학비를 Top-up Fee 라고도부르고있다. 대학은기존 GBP 1,250 연학비이상을영국학생에게요구하려고할때는정부기관인 Office for Fair Access (OFFA) 의허가를받아야하는데현재대부분의대학들은 GBP 3,000의연학비를받고있다. 하지만이학비는예전까지학기초에내지않고학생대출형식으로한도액인 GBP 6,000 위에합쳐서갚아나갈수가있다. 앞으로이런 Top-up Fee 도지속적으로오를것으로예상된다. 참고로외국인학생인경우대학이정부의규정을받지않고학비를정할수있으며외국인학생은학기가시작하기전에선불로학비를내야한다. 또한공부하는동안경제적으로자신을지원할수있다는증명할수있어야비자를받을수있기때문에현재영국학생들에적용하는경제적인지원에대한것은외국학생들에게는적용이안된다. 참고로현재 University of Oxford의경우과학과목학비가 11,840이다. 영국 Department for Education and Skills (DfES) 에서발간한리서치리포트 Student Income and Expenditure Survey 2004/05 (Finch, 외., 2006) 에의하면 1998/99년학기생들과 2004/05생들의수입을보았을때인프레이션을감안해파트타임학생의수입은 18퍼센트풀타임학생은 46퍼센트가증가한것으로나타났다. 여기서조사된수입은방학동안에번수입을포함하고있지않는데그럼에도불가하고풀타임학생의수입이 46퍼센트가증가한것은파트타임 17

18 학생의지출은 39퍼센트, 풀타임학생의지출은 44퍼센트가증가했기때문이다. 파트타임학생의경우이와같은아르바이트수입이총수입의 4분의 3을차지차지하고있지만풀타임학생의경우은행융자에더의존하게되었다. 같은기간동안파트타임학생이받은융자금은 66퍼센트증가했고풀타임학생인경우 74퍼센트증가하였다. 학생들지출을좀더자세히보면학비증가뿐만아니라생활비도 25퍼센트증가했다. 반면에여가활동에드는지출은실상 20퍼센트줄었다. 학생들이졸업할때싸인융자금은같은기간동안 2배로증가했다고한다. 이런상황에서학생들이졸업후빠른취직이상당히중요해졌고대학이기업들과의친밀한관계를유지하며기업에서관심이있어하는연구를하는것을상당히중요하게보게되었다. 18

19 3. 대학의기업협력조직운영현황 영국의대학은오래전부터기업이나산업체와협력프로젝트를운영해왔는데, 최근에이르러대학과기업간의연계활동은좀더다양한양상으로발전해오고있다. 기업들은자체적인연구소를운영하고있으면서도동시에빠르고활발한대학의연구활동을지원함으로써대학을기업의연구대행조직으로활용하고있다. 대학은여기에서한걸음더나아가재직교원들의연구성과를가지고자체적으로 High tech 회사를설립하는역할에도중점을두고있다. 영국대학에서는이러한사업화활동을통해서대학, 학생, 교수, 기업들이모두이득을얻을수있도록대학소속, 혹은대학소유의서비스조직들이활성화되어있다. 이런조직들은대학과기업간의프로젝트를운영한다든지, 대학의 spin-off 회사가출범하도록법적으로나경영상으로도지원을해주는등활동범위를넓혀가고있다. 3.1 컨설팅서비스 대학교수의개인적인컨설팅이나 Research Assistance등을이용한컨설팅서비스는오래전부터있었다. 회사로봐서단기적인프로젝트인경우회사인원이나새로연구원을고용하는것보다대학에용역을주는것이훨씬효과적인경우들이많다. 또한다른기술컨설팅회사들보다비용이적게들기때문에크게부담을줄일수도있다. 하지만대부분의프로젝트들은최신기술보다는상용화가가능한기술들을선호하기때문에대학의입장에서는연구실적에대해크게도움이되지않는다. 그렇기때문에얼마전까지만해도교수들이외부컨설팅을하는것에대해서대학에서그다지긍정적으로보지는않았으며될수있으면학문적인연구에집중하기를원하였다. 하지만교수들의많은비율이대학을위해서일한다기보다는대학안에서일을한다고생각하기때문에외부에서컨설팅의뢰가들어오면대학에알리지않고하는경우가많았고대학도이런상황을막지못한다는것을알고있기때문에어느정도묵인하고있는상황이었다. 최근에들어와서컨설팅서비스에대한대학의생각이많이달라지고있는데 19

20 여기에는여러가지이유가있다. 우선위에서설명했듯이대학과기업간의협력관계를조성하는것이대학생들의교육과학문적인연구못지않게중요해졌다. 또한작은컨설팅프로젝트가더큰연구프로젝트로전환될확률이높다는것을깨닫게된것이다. 벌써외부에서들어오는연구비가대학수입의상당한부분을차지하고있고앞으로그비율은더커질것이다. 그렇기때문에교수들의컨설팅서비스가간접적으로또는직접적으로대학수입에긍정적인효과를나타내고있는것이다. 대학교수직은회사원에비해서자신의일하는스케줄에자유가있다. 이런자유때문에교수직의절대적인월급수준이회사원들보다낮지만이런것이크게이슈화되지는않았다. 하지만요즘에와서교수직이점점비지니스맨에가까운사업운영능력이요구되고있고이에따른스케줄의자유도줄어들고있다. 이런상황에서교수들이능력과상황에부응하는급여를원하는것은당연하다. 하지만 Figure 13에서보여주는것과같이대학이소비하는인건비는영국인플레이션에비해서몇배가높다. 교수의정원은거의변화가없다고볼때대학으로봐서는감당하기가힘들정도로빠른증가율이다. Figure 13: 영국대학의인건비와인플레이션비교 ( 출처 : 각대학의 Financial Report 및 Higher Education Statistics Agency website, % 12.00% 10.00% 8.00% 6.00% 4.00% 2.00% 0.00% 1999/ / / / / /05 All UK Universities University of Oxford University of Cambridge Imperial College London UK Headline Inflation 20

21 그렇기때문에교수들이대학에서나오는수입이외에다른수입이필요로한것은자연스러운일이기도하다. 하지만이런컨설팅서비스를교수가개인적으로할경우시간의소모이외에도대학에서걱정해야할일들이있다. 그중가장주요한위험부담은컨설팅을교수가개인역량에서하더라도그의신분은대학에소속이되어있기때문에문제가생겼을경우대학으로소송이들어올확률이있다는것이다. 이런문제는다른조직과같은공동프로젝트를할경우도발생할수있다. 예를들어서다른대학과함께하는공동프로젝트에서주프로젝트운영단체 (Prime contractor) 가될경우다른대학의부실로일어난손해를보상해야할경우가생길수가있다. 특히 European Commission에서주어지는프로젝트와같은경우여러나라에많은파트너와함께제안을할경우 funding을받을확률이높다. 이런경우프로젝트의총책임을대학명의로수주하는것이유리한점들이있는반면에경제적인위험성도따르게된다. 이런이유들때문에대학들은컨설팅회사를설립하여독립적인경영형태로운영하되대학이주식을 100% 소유하고있다. 이런컨설팅회사의가장큰특징은대부분의컨설팅을회사내부의컨설턴트보다는주로 외부 의대학인력을컨설턴트로이용한다는것이다. 이런컨설팅회사의한예로 Imperial College London Consultants가있는데 1990 년에창립한이후지속적으로이익을창출하여 Imperial College London에기증을하고있다. 대학이자선단체로등록되어있기때문에대주주에게이익을 배당 하는형식을취하지않고, 대학에이익을 기증 하는방식으로처리하면대학이소득세를전혀안내도되는장점이있다. 대학교수들은아직도개인의역량으로컨설팅을할수는있다. 하지만대학은대학이설립한컨설팅회사를통해서컨설팅할것을권장하고있다. 특히다른대학이나조직과공동으로프로젝트를수행할경우점차적으로컨설팅회사를통하는것을기본으로하고있다. 이런경우컨설팅회사는프로젝트의뢰인과계약을맺고프로젝트총책임자가되며총책임자로서프로젝트에참여하는교수들과다른참여단체들과컨설팅용역계약을맺게된다. 이런프로젝트관련계약을맺으면서컨설팅회사는프로젝트비용의 10~20% 의커 21

22 미션을가지게되지만이같은부대비용을부담하면서도교수나프로젝트의뢰인들이이런컨설팅회사들을찾는이유가있다. 우선교수의입장에서본다면외부컨설팅을할때가장걱정이되는계약서협상문제와자금관리문제를컨설팅회사를통해서해결할수있다. 특히지식적자산을보호해야하는교수들의입장에서전문적으로계약서협상을해줄수있는컨설팅회사를통하는것이직접협상을하려고하는것보다훨씬효과적일수가있다. 또한점점복잡해지는프로젝트운영비관리를컨설팅회사가대행해줌으로서불필요한행정의부담을덜수가있다. 많은경우회사들이프로젝트용역을줄때개인하고계약을할수없기때문에교수가개인회사를등록해야하는불편함이있는데컨설팅회사를활용함으로써이런문제도자연적으로해결할수가있다. 다른한편으로의뢰인들의입장에서보았을때이런컨설팅회사를사용하는데가장큰이득은프로젝트매니지먼트를해준다는것이다. 실제로계약의책임을가지고있는컨설팅회사들은정해진시간과예산범위안에서프로젝트를끝내야하는데이를위해서는철저한프로젝트매니지먼트가필요하다. 이런프로젝트매니지먼트는의뢰인뿐만아니라컨설턴트도프로젝트를계약에따라마감하는데도움을받을수있다. 여기에부가서비스로다른비슷한프로젝트기회가있을때컨설팅회사가교수들과의견을나누고새로운프로젝트를만들어운영할수도있다. 대학은이런컨설팅회사를통해서경제적인수입을올릴뿐아니라, 프로젝트에관 련한많은위험요소를없앨수있다는것도큰매력이있다. 3.2 Technology Transfer Companies 대학에서개발한기술들을상업화하려는노력은오래전부터있었고대학소속전담부서가설립운영되기시작한역사도길다. 이런대학기술상업화노력은대학뿐만아니라 Knowledge Transfer Partnerships ( 와같은정부기관을통해서도많이추진되었는데여태까지투자한만큼커다란성과를못내고있다. 이런경험을통해서기본기술을상업화하는데는좋은연구결과만으로는부족하다는것을깨닫게되었다. 이제는대학자체에서 Technology Transfer 회사들을설립하여대학이가지고있는기술의효과적인상업화에노력을기울이고있다. University of Oxford의 22

23 Isis Innovation Ltd, University of Cambridge의 Cambridge Enterprise 그리고 Imperial College London의 Imperial Innovations가이와같은회사들이다. 대학들이이렇게 Technology Transfer 회사들를설립하는이유는 spin-out 회사를좀더휴과적으로도와줄뿐아니라이렇게 start-up 회사를서비스하는것자체를비지니스모델로하기위한것이다. 대부분의 Technology Transfer 회사들은대학 spin-out 회사의경영, 운영, 마케팅부분에서도와주고있지만 venture fund나 seed fund를연결해주는것도중요한역활중에하나다. 이부분에서는여러가지방법으로도와주고있는데 Isis Innovation Ltd. 는 Isis Angel Network (IAN) 이라는회사를설립해서 venture capital회사나투자가들이좀더쉽고투명하게 Oxford의 spin-out 회사에투자할수있게환경을조성하고있고 spin-out회사정보를 IAN 안에있는회사들에게우선적으로공급하고있다. Cambridge Enterprise의경우 Research Councils Follow-on Fund와같은외부자금과 spin-out 회사를연결하는역활도하지만 Cambridge Enterprise 안에 Fund를조성하여서 Proof of Concept Funding, Cambridge Enterprise Seed Funds를운영하고있다. Imperial Innovations는 1986년에설립하며비교적오래된역사를가지고있는데 2006년 7월에 London Stock Exchange의 AIM Market에상장을하여서자금을형성한후에 venture capital과같은역할을직접하고있다. 상장당시 Imperial Innovations는 49,522,205의보통주식 (Ordinary Shares) 을발행해서 6,849,315를 365pence(Offer Price) 에투자회사와다른투자가들에게판매함으로써 GBP 2천5백만 ( 현환율로 456억원 ) 의자금을만들었다. 또한 269,285 보통주식을시장에공매하여 GBP 982,890 (18억원) 의추가자금을형성하였다. Offer Price과총주식발행수를이용해서계산해보았을때회사가치는 GBP 1억8천8십만 (3,294억원) 인셈이다. 현재주식가격이 357.5pence로상장가격에비해서조금하락한편이기는하나 (Figure 14) 여태까지의가격변화로봐서는어떻게변할지예상하기가힘들다. Imperial Innovations가 spin-out회사에투자하는것들이어떤결과를낼지도좀더시간을두고지켜봐야할것같지만, 확실한것은이렇게 Imperial Innovations가직접투자함으로써외부투자가들이결정을내리는데도움을주고 23

24 있다는것이다. Start-up 회사에투자하는투자가들의가장큰걱정가운데하나는기술이좋더라도회사경영이순조로울까하는것인데 start-up 회사를투자가들에게소개해주고경영을도와주고있는 Technology Transfer 회사자체에서투자를한다고하면다른투자가들도관심을많이갖기마련이다. 하지만여태까지대부분의 Technology Transfer 회사들이이익을남기지못하고있기때문에대학의 spin-out 회사를도와주는주비지니스서비스업종과 venture capital 회사로서의성공적인투자를어떻게해나갈것인가는더두고봐야할것같다. Figure 14: Imperial Innovations 주식가격 24

25 3.2 Science Park Science Park의기본적인아이디어는기술이집중되어있는대학근처에 science park를형성함으로써회사들을끌어들이고협력관계를증진하려는것이다. 최근에들어와서대학 spin-out 회사들이늘어나면 start-up 회사들도 science park를즐겨이용하고있다. Science Park 형성아이디어는 1950년대 Standford대학에서 science park을열면서형성이되었는데영국에서는 University of Cambridge의 Trinity College가 1971년 Cambridge Science Park을형성한이후에 1973년 Laser-Scan회사가정착하면서시작되었다. 1984년에는 The United Kingdom Science Park Association (UKSPA) 가창립되어조직적으로협력을하고있는중인데 UKSPA에따르면현재영국에는 100여개의 Science Park가운영되고있다고한다. UKSPA에서커미션한 Evaluation of the past & future economic contribution of the UK Science Park Movement (ANGLE Technology Limited, 2003) 리포트에따르면현재영국전체에있는 Science Park들의면적은 1,000,000m 2 가까이되고있으며 1,700회사가장소를이용하고있으고 41,000명의사람들이일을하고있다. 연빈공간이 3.5~13% 인것으로조사된것으로보아서회사들이 Science Park 이용을거의최상으로하고있는것을볼수있다. 이렇게성공할수있었던것은대학이회사를주위로유치하려고하는목적과회사들이대학에서기술적인적자원을이용하려고하는공통분모가서로일치하였기때문이다. 또한 UKSPA 리포트에따르면 science park 면적이매년 23,700m 2 씩더늘어나고있다고하는것으로봐서이런성공추세는계속될것같은전망이다. 25

26 4. 결론 한국에서도국립대학의 법인화 논의가일어나고있다. 국립대학의경쟁력을높이기위한방안의하나다. 국가예산으로세계적인대학을육성하는데는한계가있다는판단에따른것이며, 외국의사례를벤치마킹한것으로생각된다. 국립대학만이아니라사립명문대학도마찬가지다. 일본의명문도쿄대학교도법인화하여발전의활로를개척하고있는소식이다. 한국의국립대학은일본과유사점이많다. 영국 Imperial College와같은일류대학의사례를구체적으로연구하여한국의실정에맞는제도를도입할시기가되었다. 한국에서도산학협동이활발히이루어지고있기때문에대학마다차이는있지만연구비의액수도상당한수준에이를것으로추정된다. 산업체로부터고액의연구프로젝트를따낸교수가운데는연구비를오용 ( 誤用 ) 하거나횡령하여문제가되는사례도가끔신문에보도된다. 이를해소하고산학협동을더욱효율적으로수행하기위해서는독립된법인화가긴요하다는판단이다. 한국에서는대학의한기구로 연구협력처 와같은조직을만들어교수들이외부에서수주한연구프로젝트를관리하는경우가대부분인것으로알고있다. 연구프로젝트를얼마나많이끌어들이느냐는대학의평가기준점수에도반영되며, 연구를수행하는교수의업적평가에도중요한요소가된다. 이제한국에서도대학의한기구로서 연구협력처 수준에서한단계더나아가독립된법인을설립운영할시기가아닌가한다. 그럴경우, 1 교수의연구를지원하고 2 연구비를관리하면서 3 연구프로젝트를더많이수주할수있도록적극적인활동을할수있을것이다. Imperial College London Consultants와같은형태의독립법인형태로발전시키는방안으로나아가는날이올것이다. 26

27 Appendix A: [THES] 2006 World s Top 100 Universities Name Country rank rank 1 1 Harvard University US 2 3 Cambridge University UK 3 4 Oxford University UK 4= 2 Massachusetts Institute of Technology US 4= 7 Yale University US 6 5 Stanford University US 7 8 California Institute of Technology US 8 6 University of California, Berkeley US 9 13 Imperial College London UK 10 9 Princeton University US University of Chicago US Columbia University US Duke University US Beijing University China Cornell University US Australian National University Australia London School of Economics UK Ecole Normale Supérieure, Paris France 19= 22 National University of Singapore Singapore 19= 16 Tokyo University Japan McGill University Canada Melbourne University Australia Johns Hopkins University US ETH Zurich Switzerland University College London UK Pennsylvania University US University of Toronto Canada Tsing Hua University China 29= 31 Kyoto University Japan 29= 36 University of Michigan US University of California, Los Angeles US 27

28 32 26 University of Texas at Austin US 33= 30 Edinburgh University UK 33= 41 University of Hong Kong Hong Kong 35= 44 Carnegie Mellon University US 35= 38 Sydney University Australia Ecole Polytechnique France Monash University Australia Geneva University Switzerland Manchester University UK University of New South Wales Australia Northwestern University US New York University US University of California, San Diego US Queensland University Australia 46= 52 Auckland University New Zealand 46= 73 King s College London UK 48= 73 Rochester University US 48= 58 Washington University, St Louis US 50= 38 University of British Columbia Canada 50= 51 Chinese University of Hong Kong Hong Kong Sciences Po France Vanderbilt University US 54= 71 Brown University US 54= 66 Copenhagen University Denmark Emory University US Indian Institutes of Technology India 58= 45 Heidelberg University Germany 58= 43 Hong Kong University Sci & Technol Hong Kong Case Western Reserve University US 61= 117 Dartmouth College US 61= 48 Nanyang Technological University Singapore Seoul National University South Korea 64= 49 Bristol University UK 64= 34 Ecole Polytech Fédérale de Lausanne Switzerland Boston University US 28

29 67 70 Eindhoven University of Technology Netherlands Indian Institutes of Management India Amsterdam University Netherlands 70= 103 School of Oriental and African Studies UK 70= 105 Osaka University Japan Ecole Normale Supérieure, Lyon France Warwick University UK National Autonomous Univ of Mexico Mexico Basel University Switzerland Catholic University of Louvain (French) Belgium University of Illinois US Trinity College Dublin Ireland 79= 186 Otago University New Zealand 79= 73 University of Wisconsin US Glasgow University UK 82= 67 Macquarie University Australia 82= 105 Technical University Munich Germany Washington University US Nottingham University UK Delft University of Technology Netherlands Vienna University Austria Pittsburgh University US Lausanne University Switzerland 90= 143 Birmingham University UK 90= 138 Leiden University Netherlands Erasmus University Rotterdam Netherlands 93= 79 Lomonosov Moscow State University Russia 93= 88 Pierre and Marie Curie University France Utrecht University Netherlands Catholic University of Leuven (Flemish) Belgium Wageningen University Netherlands Munich University Germany 99= 112 Queen Mary, University of London UK 99= 64 Pennsylvania State University US 29

30 Appendix B: [Institute of Higher Education, Shanghai Jiao Tong University] 2006 Academic Ranking of World Universities World Rank Institution Region Country 1 Harvard Univ Americas USA 2 Univ Cambridge Europe UK 3 Stanford Univ Americas USA 4 Univ California - Berkeley Americas USA 5 Massachusetts Inst Tech (MIT) Americas USA 6 California Inst Tech Americas USA 7 Columbia Univ Americas USA 8 Princeton Univ Americas USA 8 Univ Chicago Americas USA 10 Univ Oxford Europe UK 11 Yale Univ Americas USA 12 Cornell Univ Americas USA 13 Univ California - San Diego Americas USA 14 Univ California - Los Angeles Americas USA 15 Univ Pennsylvania Americas USA 16 Univ Wisconsin - Madison Americas USA 17 Univ Washington - Seattle Americas USA 18 Univ California - San Francisco Americas USA 19 Tokyo Univ Asia/Pac Japan 20 Johns Hopkins Univ Americas USA 21 Univ Michigan - Ann Arbor Americas USA 22 Kyoto Univ Asia/Pac Japan 23 Imperial Coll London Europe UK 24 Univ Toronto Americas Canada 25 Univ Illinois - Urbana Champaign Americas USA 26 Univ Coll London Europe UK 27 Swiss Fed Inst Tech - Zurich Europe Switzerland 28 Washington Univ - St. Louis Americas USA 29 New York Univ Americas USA 30

31 30 Rockefeller Univ Americas USA 31 Duke Univ Americas USA 32 Univ Minnesota - Twin Cities Americas USA 33 Northwestern Univ Americas USA 34 Univ Colorado - Boulder Americas USA 35 Univ California - Santa Barbara Americas USA 36 Univ British Columbia Americas Canada 37 Univ Maryland - Coll Park Americas USA 38 Univ Texas Southwestern Med Center Americas USA 39 Univ Texas - Austin Americas USA 40 Univ Utrecht Europe Netherlands 41 Vanderbilt Univ Americas USA 42 Pennsylvania State Univ - Univ Park Americas USA 42 Univ California - Davis Americas USA 44 Univ California - Irvine Americas USA 45 Univ Paris 06 Europe France 46 Rutgers State Univ - New Brunswick Americas USA 47 Univ Southern California Americas USA 48 Karolinska Inst Stockholm Europe Sweden 48 Univ Pittsburgh - Pittsburgh Americas USA 50 Univ Manchester Europe UK 51 Univ Munich Europe Germany 52 Univ Edinburgh Europe UK 53 Univ Florida Americas USA 54 Australian Natl Univ Asia/Pac Australia 54 Tech Univ Munich Europe Germany 56 Carnegie Mellon Univ Americas USA 56 Univ Copenhagen Europe Denmark 58 Univ Zurich Europe Switzerland 59 Univ North Carolina - Chapel Hill Americas USA 60 Hebrew Univ Jerusalem Asia/Pac Israel 61 Osaka Univ Asia/Pac Japan 62 McGill Univ Americas Canada 62 Univ Bristol Europe UK 64 Univ Paris 11 Europe France 31

32 65 Uppsala Univ Europe Sweden 66 Ohio State Univ - Columbus Americas USA 66 Univ Heidelberg Europe Germany 68 Univ Oslo Europe Norway 69 Univ Sheffield Europe UK 70 Case Western Reserve Univ Americas USA 70 Moscow State Univ Europe Russia 72 Univ Leiden Europe Netherlands 73 Purdue Univ - West Lafayette Americas USA 74 Univ Helsinki Europe Finland 74 Univ Rochester Americas USA 76 Tohoku Univ Asia/Pac Japan 76 Univ Arizona Americas USA 78 Univ Melbourne Asia/Pac Australia 79 Univ Nottingham Europe UK 80 Michigan State Univ Americas USA 81 Boston Univ Americas USA 81 Univ Basel Europe Switzerland 83 King's Coll London Europe UK 84 Stockholm Univ Europe Sweden 85 Brown Univ Americas USA 85 Univ Goettingen Europe Germany 87 Rice Univ Americas USA 88 Texas A&M Univ - Coll Station Americas USA 89 Tokyo Inst Tech Asia/Pac Japan 90 Lund Univ Europe Sweden 90 McMaster Univ Americas Canada 90 Univ Birmingham Europe UK 93 Univ Freiburg Europe Germany 94 Univ Utah Americas USA 95 Univ Iowa Americas USA 96 Univ Strasbourg 1 Europe France 97 Indiana Univ - Bloomington Americas USA 98 Nagoya Univ Asia/Pac Japan 99 Ecole Normale Super Paris Europe France 32

33 100 Arizona State Univ - Tempe Americas USA 100 Univ Roma - La Sapienza Europe Italy Appendix C: Finance Definitions of University Income and Expenditure Sources of income Funding council grants Funding council grants include those from the Higher Education Funding Council for England (HEFCE), the Higher Education Funding Council for Wales (HEFCW), the Scottish Further and Higher Education Funding Council (SFC), the Training and Development Agency for Schools (TDA) and the Department for Employment and Learning Northern Ireland (DEL). Grants for higher education (HE) provision includes recurrent grants and capital grants as defined below in respect of higher education (HE) provision, except in Scotland where this category also includes grants for further education (FE) provision. Recurrent grants includes the block grant (or main and associated grants) for teaching (recurrent (teaching)), research (recurrent (research)) and other recurrent grants (recurrent - other (including special funding)) as shown in the annual grant letter or additional grant letter from the funding councils. Release of deferred capital grants includes the release of deferred capital grants from the funding councils in respect of estate project funding and minor work grants (building), and equipment grants, for the purchase of assets that have been capitalised. Grants for FE provision includes all funding council grants for the provision of FE. Grants from HE funding councils and FE funding councils are added together. This category does not apply to SFC funded institutions, as they do not receive separately identified grants for non-advanced/fe provision. Tuition fees and education grants and contracts This includes all income received in respect of fees for students on courses for which fees are charged. Where fees are waived in whole or in part, the income due though not received is included. Full-time HE fees standard rates includes standard fees for full-time and sandwich degree, diploma and similar award-bearing courses for home and European Union (EU) domiciled students. 33

34 Full-time HE fees non-standard rates includes all other fees for full-time and sandwich degree, diploma and similar award-bearing courses for home and European Union domiciled students. Part-time HE fees includes fees for part-time degree, diploma and similar award-bearing courses for home and European Union domiciled students. Overseas (non-eu) domicile fees includes fees for all degree, diploma and similar award-bearing courses for nonhome and non-european Union domiciled students. Non-credit-bearing course fees includes all fee income received in respect of non-credit-bearing liberal adult education, continuing education or extra-mural courses. FE course fees includes fee income received for the provision of FE/non-advanced courses. Research training support grants includes all grants made by research councils and other bodies in support of the training of research students. This includes bench fees and Collaborative Awards in Science and Engineering (CASE) awards. It also includes income from Doctoral Training Grants and Collaborative Training Accounts (or similar postgraduate grants) including the tuition fee element. Source of fees are grouped into three categories comprising: The Student Loans Company (SLC), Local Education Authority (LEA), Student Awards Agency for Scotland (SAAS) or the Department for Employment and Learning Northern Ireland (DEL); Department of Health (DH) (including the National Health Service (NHS) Workforce Development Confederations and NHS Trusts), Regional Offices of the NHS Executive (RONE) or the Scottish Home and Health Department (SHHD); or other sources not covered above, including individual students. Research grants and contracts This includes all income in respect of externally sponsored research carried out by the institution or its subsidiary undertaking for which directly related expenditure has been incurred. OST research councils includes all income from research grants and contracts from research councils covered by the Office of Science and Technology (OST). They are: Biotechnology & Biological Sciences Research Council (BBSRC) Natural Environment Research Council (NERC) Engineering & Physical Sciences Research Council (EPSRC) Economic & Social Research Council (ESRC) Particle Physics & Astronomy Research Council (PPARC) Medical Research Council (MRC) Council for the Central Laboratory of the Research Councils (CCLRC). Research income from the British Academy, the Royal Society and the Arts and Humanities Research Board (Arts and Humanities Research Council from 1 April 2005) is also included under this heading. 34

35 UK based charities includes all research grants and contracts income from all charitable foundations, charitable trusts, etc. based in the UK which are registered with the Charities Commission or those recognised as charities by the Inland Revenue in Scotland. UK central government bodies, local authorities, health & hospital authorities includes all research grants and contract income from UK central government bodies, UK local authorities and UK health and hospital authorities, except research councils and UK public corporations. This includes government departments and other organisations financed from central government funds. Also non-departmental public bodies (NDPBs) such as the British Council are included in this section. UK industry, commerce & public corporations includes all research grants and contracts income from industrial and commercial companies and public corporations (defined as publicly owned trading bodies, usually statutory organisations with a substantial degree of financial independence) operating in the UK. EU government bodies includes all research grants and contracts income from all government bodies operating in the European Union, which includes the European Commission (unless shown separately), excluding bodies in the UK. EU other includes all research grants and contracts income from all non-government bodies operating in the EU, excluding bodies in the UK. Other overseas sources includes all research grants and contracts income from overseas bodies operating outside the EU. Other sources includes all research grants and contracts income not covered above. This includes income from other higher education institutions (HEIs) where the HEI is the original contractor. Where Research grants & contracts are further broken down into the Income activities of academic departmental cost centres, Academic services and Administration & central services, the definitions of these activities are the same as those of the same name found under the Expenditure activities header below. Other income - other services rendered This includes all income in respect of services rendered to outside bodies, including the supply of goods and consultancies. UK central government bodies, local authorities, health & hospital authorities and EU government bodies includes all non-research income from UK central government bodies, non-departmental public bodies, UK local authorities and UK health and hospital authorities, except any included under tuition fees & education grants & contracts. EU government bodies includes all non-research income from all government bodies operating in the EU, including the European Commission but excluding the UK. European Social Fund grants are included in this category. Other sources includes all non-research income for services rendered to industrial and commercial companies and public corporations. It should include all validation fees for courses such as those run by other institutions. 35

36 Other income - other Residences & catering operations (including conferences) includes the gross income from residences, catering and conference operations. Grants from local authorities includes income from local authorities providing capital or revenue for the purpose to which the grant will be applied. Income from health & hospital authorities (excluding teaching contracts) includes income received from UK health or hospital authorities for the funding of any employees of the institution, including posts in academic teaching, except for those relating to the provision of a service, and except for research. Release of deferred capital grants includes an institution s capital grant from a source other than a funding council, to finance, or partly finance, the construction or acquisition of a fixed asset. Income from intellectual property rights includes all income received from intellectual property rights such as licences and patents. Other operating income includes all other operating income not covered above such as Trans-European Mobility Scheme for University Studies (TEMPUS) and European Community Action Scheme for the Mobility of University Students (ERASMUS) grants. Where the heading Other income appears, this may be taken to mean Other income - other services rendered plus Other income - other as defined above, unless shown separately. Endowment and investment income This includes income from specific endowment asset investments; general endowment asset investments; other investment income and other interest receivable. Categories of expenditure Staff costs Staff costs covers all, and only, those full-time and part-time staff holding contracts of employment with the institution and includes any redundancy or restructuring payments made to these staff. Academic staff costs includes costs in respect of academic staff, defined as staff whose primary function is teaching and/or research, paid from within the budgets of academic departments and allocated to the appropriate cost centre. Other staff costs includes costs in respect of all other staff paid from within the budgets of academic departments and allocated to the appropriate cost centre. Other operating costs Other operating expenses includes costs in respect of payments to non-contracted staff or individuals, all other nonstaff costs incurred, except for depreciation and interest payable. Equipment that has not been depreciated, expenditure on maintenance contracts and telephone costs (calls, rental and non-capitalised equipment) if not charged to departments, are also included in this category. 36

37 Depreciation includes depreciation costs on equipment capitalised according to where the assets being depreciated are located. Interest payable includes costs in respect of interest payable on premises, residences and catering operations and other expenditure. Academic services This includes expenditure incurred on centralised academic services such as the library and learning resource centres, central computers and computer networks (including maintenance and operating costs), expenditure on centrally run museums, galleries and observatories, and any other general academic services not covered elsewhere. Administration and central services This includes expenditure incurred on central administration, general educational expenditure and staff and student facilities and amenities. Central administration & services includes expenditure in respect of central administrative staff and such payments to Heads of Institutions, Professors, Deans, Tutors, Faculty Officers and the like as are made in respect of central (as distinct from departmental) administrative work. This category also includes expenditure associated with the running costs of an administrative computer and the following other costs if not charged to their relevant cost centre: public relations, advertising, recruitment, removal expenses of all staff, publications (excluding educational publications), rating or council tax advisors, security of wages, bank charges, central postage, superannuation management, expenses of head of organisation, legal and audit fees, general insurance costs not included elsewhere and telephone costs where centrally charged. General educational expenditure includes expenditure incurred on examinations, fellowships, scholarships, prizes and other expenditure of a general educational nature. It includes the direct costs of examinations for example of external examiners, salaries, printing, etc. Also included are fee remission and provisions for bad debts in respect of unpaid fees and the following items that cannot be appropriately charged elsewhere: educational publications, public lectures and exhibitions, subscriptions and contributions to learned societies and representative bodies, works of art, research projects not returned under other heads, representation at conferences, explorations and expeditions, administration of non-departmental arts centres, widening participation activity and student recruitment costs from home and overseas. Staff & student facilities includes expenditure incurred on the provision of facilities and amenities for the use of students and/or staff, e.g. Careers Advisory Service, all grants to student societies, emoluments to wardens of halls of residence, accommodation office, athletic and sporting facilities (excluding maintenance) and the institution s health service. Premises This includes all expenditure incurred (whether centrally or departmentally) on the management of premises (including academic buildings, central academic services, art centres, institution s health service premises, pavilions, sports buildings, etc) and on roads and grounds except residences and catering. Staff concerned with building maintenance, including estates administrative staff, are included in this category. 37

38 Residences and catering operations (including conferences) This includes the gross expenditure incurred in providing the residence, catering and any conference operations, including the cost of maintenance of residential and catering premises, salaries and any other identifiable costs relating to these operations. The depreciation costs and financing costs of these operations are included in appropriate categories of expenditure. Research grants and contracts This includes the total of the direct costs attributed to research grants and contracts as detailed for research grants and contracts income. Other expenditure This includes the total direct costs attributed to other services rendered and all other expenditure not covered above. 38

39 Bibliography Commission, European. March Third European Report on Science & Technology Indicators 2003, Towards a Knowledge-based Economy. March ISBN: Finch, Steven, et al Student Income and Expenditure Survey 2005/05. London : Department for Education and Skill, ISBN International, Newsweek The Complete List: The Top 100 Global Universities, Web Exclusive. Newsweek. [Online] 19 13, Professor Claire Callender, London South Bank University /03 Student Income and Expenditure Survey: Students' Income, Expenditure and Debt in 2002/03 and changes since 1998/99. Department for Education and Skills. Nottingham : DfES Publications, ISBN /Research Report RR

40 1. 이보고서는한국과학기술단체총연합회에서시행한 2006년도해외과학기술정책 제도 기술동향조사분석 사업의보고서입니다. 2. 이보고서의내용을발표할때에는반드시한국과학기술단체총연합회에서시행한 해외과학기술정책 제도 기술동향조사분석 의결과임을밝혀야합니다.