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                <dct:description xml:lang="kr">한국사학진흥재단이 집계, 분석, 공시하는 학교기업 회계 운영계산서 자료입니다. <br/>학교기업 회계 운영계산서를 통해 학교기업별 수익(매출액, 영업외수익)과 비용(매출원가, 판매비와관리비, 영업외비용, 법인세등비용)의 구조를 파악할 수 있습니다.<br/>해당 학교기업 회계 운영계산서 자료는 학교, 학교법인, 설립(국립, 공립, 사립), 학급(대학, 전문대학, 원격대학), 학종, 지역별로 구분되어 있습니다.<br/>세부 계정과목에는 매출액, 영업외수익, 국고보조금, 전입금, 기부금, 이자수익, 투자유가증권 처분이익, 기타영업외수익, 자산처분이익, 대손충당금환입, 전기오류수정이익, 고유목적사업준비금환입액 등이 있습니다.</dct:description>
                <dct:description xml:lang="en">This is the school enterprise accounting operating statement data compiled, analyzed, and published by the Korea Private School Promotion Foundation. The school enterprise accounting operating statement allows you to understand the structure of revenue (sales, non-operating income) and expenses (cost of sales, selling and administrative expenses, non-operating expenses, corporate taxes, etc.) for each school enterprise. The school enterprise accounting operating statement data is categorized by school, school corporation, establishment (national, public, private), class (university, technical college, distance learning college), type of school, and region. Detailed account items include sales, non-operating income, government subsidies, transfers, donations, interest income, gains on disposal of investment securities, other non-operating income, gains on disposal of assets, reversal of allowance for bad debts, gains on correction of previous year&amp;#39;s errors, and reversal of reserve funds for special purpose projects.</dct:description>
                <dct:title xml:lang="kr">한국사학진흥재단_학교기업회계 운영계산서</dct:title>
                <dct:title xml:lang="en">Korea Advancing Schools Foundation_School Enterprise Accounting Operation Statement</dct:title>
                <dct:issued rdf:datatype="http://www.w3.org/2001/XMLSchema#date">2025-09-18</dct:issued>
                <dct:modified rdf:datatype="http://www.w3.org/2001/XMLSchema#date">2025-11-26</dct:modified>
                <dct:publisher>
                    <foaf:Organization>
                        <foaf:name>한국사학진흥재단</foaf:name>
                        
                    </foaf:Organization>
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                <dcat:contactPoint>
                    <vcard:Organization>
                        <vcard:organization-unit>재정통계분석부</vcard:organization-unit>
                        <vcard:hasTelephone rdf:resource="053-770-2545"/>
                    </vcard:Organization>
                </dcat:contactPoint>
                <dct:conformsTo ></dct:conformsTo>
                <dcat:theme>교육 - 고등교육</dcat:theme>
                <dcat:keyword xml:lang="kr">고등교육,학교기업,운영계산서,국립대학,사립대학,재정</dcat:keyword>
                <dcat:keyword xml:lang="en">higher education,School Enterprise,Operating statement,National University,private universities,finances</dcat:keyword>
                <dct:rights>이용허락범위 제한 없음</dct:rights>
                <dct:accrualPeriodicity>연간</dct:accrualPeriodicity>
                
                <dcat:landingPage rdf:resource="https://www.data.go.kr/data/15135501/fileData.do"/>
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                    <dcat:Distribution>
                        <dct:accessURL ></dct:accessURL>
                        <dcat:description></dcat:description>
                        <dcat:format>csv</dcat:format>
                        <dct:issued rdf:datatype="http://www.w3.org/2001/XMLSchema#date">2025-11-11</dct:issued>
                        <dcat:title>한국사학진흥재단_학교기업회계 운영계산서_20250531</dcat:title>
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                <dct:spatial></dct:spatial>
                <dct:temporal></dct:temporal>
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        </dcat:dataset>

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                    <vcard:Organization>
                        <vcard:organization-unit>재정통계분석부</vcard:organization-unit>
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                <dct:description>한국사학진흥재단이 집계, 분석, 공시하는 학교기업 회계 운영계산서 자료입니다. <br/>학교기업 회계 운영계산서를 통해 학교기업별 수익(매출액, 영업외수익)과 비용(매출원가, 판매비와관리비, 영업외비용, 법인세등비용)의 구조를 파악할 수 있습니다.<br/>해당 학교기업 회계 운영계산서 자료는 학교, 학교법인, 설립(국립, 공립, 사립), 학급(대학, 전문대학, 원격대학), 학종, 지역별로 구분되어 있습니다.<br/>세부 계정과목에는 매출액, 영업외수익, 국고보조금, 전입금, 기부금, 이자수익, 투자유가증권 처분이익, 기타영업외수익, 자산처분이익, 대손충당금환입, 전기오류수정이익, 고유목적사업준비금환입액 등이 있습니다.</dct:description>
                <dct:title>한국사학진흥재단_학교기업회계 운영계산서</dct:title>
                <dct:issued rdf:datatype="http://www.w3.org/2001/XMLSchema#date">2025-09-18</dct:issued>
                <dct:modified rdf:datatype="http://www.w3.org/2001/XMLSchema#date">2025-11-26</dct:modified>
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                        <foaf:name>한국사학진흥재단</foaf:name>
                    </foaf:Organization>
                </dct:publisher>
                <dcat:format></dcat:format>
                <dcat:theme>교육 - 고등교육</dcat:theme>
                <dcat:keyword>고등교육,학교기업,운영계산서,국립대학,사립대학,재정</dcat:keyword>
                <dcat:keyword>higher education,School Enterprise,Operating statement,National University,private universities,finances</dcat:keyword>
                <dct:rights >이용허락범위 제한 없음</dct:rights>
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