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<AUTHOR>법제처 법령정보센터</AUTHOR>
<DATE>2016.09.21</DATE>
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<CHAR>&nbsp;법제처</CHAR>
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<CHAR>&nbsp;국가법령정보센터</CHAR>
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<TEXT CharShape="12"><CHAR>[시행 2016.1.29] [교육부고시 제2016-88호, 2016.1.29, 일부개정]</CHAR>
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<P ParaShape="17"><TEXT CharShape="25"><CHAR>교육부(산학협력과), 044-203-6755</CHAR></TEXT></P>
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</P>
{전문}
<P ParaShape="2"><TEXT CharShape="6"><CHAR>        제1장 총칙</CHAR></TEXT></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제1조(목적)</CHAR></TEXT><TEXT CharShape="5"><CHAR> 이 규칙은 「산업교육진흥 및 산학연협력촉진에 관한 법률」(이하 "법"이라 한다) 제33조 및 동법 시행령 제24조, 제27조 및 제28조에 따라 동법의 적용을 받는 산학협력단의 회계처리와 재무제표작성 및 보고에 객관성과 통일성을 부여하기 위하여 필요한 사항을 정함을 목적으로 한다.</CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제2조(적용범위)</CHAR></TEXT><TEXT CharShape="5"><CHAR> ① 이 규칙은 법 제25조에 따라 설립한 산학협력단의 예산·회계·결산을 보고하기 위한 재무제표를 작성하는 경우에 적용한다. </CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="22" Style="0"><TEXT CharShape="5"><CHAR>  ② 이 규칙에서 정하지 아니한 사항은 다음 각 호의 순서에 따라 준용한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  1. 일반기업회계기준</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  2. 사학기관재무·회계규칙에 대한 특례규칙</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제3조(정의)</CHAR></TEXT><TEXT CharShape="5"><CHAR> 이 규칙에서 사용하는 용어의 정의는 다음과 같다. </CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  1. 현금흐름표상의 "기초현금" 및 "기말현금"은 현금 및 현금성 자산, 단기금융상품을 말한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  2. "취득원가"라 함은 자산의 구입가액 또는 제작원가와 당해 자산의 취득 목적으로 사용할 수 있도록 준비하는 데 직접 지출된 모든 비용을 말한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  3. "공정가액"이라 함은 합리적인 판단력과 거래의사가 있는 독립된 당사자간에 거래될 수 있는 교환가격을 말한다</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  4. "감가상각"이라 함은 유형자산의 취득원가를 그 자산의 내용연수 동안 체계적인 방법에 의하여 각 회계기간의 비용으로 배분하는 것을 말한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  5. "상각"이라 함은 무형자산의 취득원가를 그 자산의 내용연수 동안 체계적인 방법에 의하여 각 회계기간의 비용으로 배분하는 것을 말한다. </CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  6. "내용연수"라 함은 유형자산 및 무형자산의 예상사용기간을 말한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  7. "회계연도”는 법 제30조에 따라 그 해 3월 1일부터 다음 해 2월말일로 한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="2"><TEXT CharShape="6"><CHAR>               제2장 예산</CHAR></TEXT></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제4조(예산편성요령)</CHAR></TEXT><TEXT CharShape="5"><CHAR> ① 산학협력단의 단장은 매 회계연도 개시 2월전까지 산학협력단 회계의 예산편성요령을 정하여야 한다. </CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="22" Style="0"><TEXT CharShape="5"><CHAR>  ② 교육부장관은 산학협력단 회계의 예산편성에 관하여 특히 필요한 사항이 있는 경우에는 당해회계연도 개시 70일전까지 그 사항을 통보하여야 한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="22" Style="0"><TEXT CharShape="5"><CHAR>  ③ 산학협력단의 단장은 전년도 추정결산 등의 합리적 자료를 기초로 하여 예산을 편성하여야 한다. </CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="22" Style="0"><TEXT CharShape="5"><CHAR>  ④ 산학협력단의 단장은 산학협력단 예산을 초과하여 지출할 필요가 있는 경우 변동예산을 편성할 수 있다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제5조(예산총계주의)</CHAR></TEXT><TEXT CharShape="5"><CHAR> 수입예산 및 지출예산은 모두 예산에 포함시켜야 하며 수입예산과 지출예산을 상계하거나 그 일부를 예산에서 제외하여서는 아니 된다.</CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제6조(예산의 확정 및 제출)</CHAR></TEXT><TEXT CharShape="5"><CHAR> ① 산학협력단의 단장은 매 회계연도 개시 20일전까지 산학협력단의 정관에서 정한 예산심의기구의 심의를 거쳐 산학협력단회계의 예산안을 학교의 장에게 제출하여야 하며, 학교의 장은 매 회계연도 개시 10일전까지 이를 확정하여야 한다. </CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="22" Style="0"><TEXT CharShape="5"><CHAR>  ② 산학협력단의 단장은 제1항에 의하여 심의·확정된 산학협력단의 예산서(「산학협력단회계처리규칙」 제10조에 따른 부속서류를 포함한다)를 매 회계연도 개시 5일전까지 당해 학교의 인터넷 홈페이지에 게재하여 1년간 공개하여야 한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="22" Style="0"><TEXT CharShape="5"><CHAR>  ③ 산학협력단의 단장은 매 회계연도 개시 5일 이전까지 확정된 산학협력단의 예산을 학교의 장을 경유하여 한국사학진흥재단의 장에게 제출하여야 한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="22" Style="0"><TEXT CharShape="5"><CHAR>  ④ 한국사학진흥재단의 장은 제3항에 따라 제출된 예산에 대하여 산학협력단별, 학교유형별, 예산항목별 특성 등을 분석하여 교육부장관에게 제출하여야 한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제7조(준예산)</CHAR></TEXT><TEXT CharShape="5"><CHAR> ① 산학협력단의 단장은 회계연도 개시 전까지 산학협력단회계의 예산이 확정되지 아니한 때에는 그 사유를 학교의 장을 경유하여 교육부장관에게 보고하고, 산학협력단회계의 예산이 성립될 때까지 다음 각 호의 경비를 전년도 예산에 준하여 집행할 수 있다. </CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  1. 교직원의 보수 </CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  2. 계약에 의한 학교시설의 유지관리비 </CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  3. 법령에 의하여 지급의무가 있는 경비 </CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  4. 산학협력계약의 이행에 필요한 경비</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  5. 기타 산학협력단의 업무수행에 직접 사용되는 필수적 경비 </CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="22" Style="0"><TEXT CharShape="5"><CHAR>  ② 제1항에 따라 집행된 예산은 당해연도의 예산이 확정되면 그 확정된 예산에 의하여 집행된 것으로 본다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제8조(추가경정예산)</CHAR></TEXT><TEXT CharShape="5"><CHAR> ① 산학협력단의 단장은 예산이 확정된 후에 발생한 사유로 인하여 이미 확정된 예산의 변경이 필요한 경우에는 예산심의기구의 심의를 거쳐 추가경정예산을 편성하여 학교의 장에게 제출하여야 하며, 학교의 장은 이를 확정하여야 한다. </CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="22" Style="0"><TEXT CharShape="5"><CHAR>  ② 산학협력단의 단장은 회계연도중에 용도가 지정되고 전액이 교부 또는 기탁된 경비는 추가경정예산의 성립이전에 이를 사용할 수 있으며, 이는 동일회계연도내의 추가경정예산에 계상하여야 한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="22" Style="0"><TEXT CharShape="5"><CHAR>  ③ 산학협력단의 단장은 산학협력단 회계의 추가경정예산이 확정된 때에는 그 확정된 날부터 15일 이내에 이를 학교의 장을 경유하여 한국사학진흥재단의 장에게 제출하여야 한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="22" Style="0"><TEXT CharShape="5"><CHAR>  ④ 한국사학진흥재단의 장은 제3항에 따라 제출된 추가경정예산에 대하여 예산의 특성 등을 분석하여 교육부장관에게 제출하여야 한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="22" Style="0"><TEXT CharShape="5"><CHAR>  ⑤ 산학협력단의 단장은 제1항에 의한 추가경정예산을 그 확정된 날부터 15일 내에 제6조 제2항의 규정에 의하여 공개하여야 한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제9조(예산의 내용)</CHAR></TEXT><TEXT CharShape="5"><CHAR> ① 예산의 내용은 예산총칙과 현금예산으로 한다. </CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="22" Style="0"><TEXT CharShape="5"><CHAR>  ② 예산총칙에는 다음 각 호의 사항을 명시하여야 한다. </CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  1. 현금예산의 규모 </CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  2. 예산편성의 기본방침 </CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  3. 주요사업계획의 개요 </CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  4. 기타 예산집행에 관하여 필요한 사항 </CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="22" Style="0"><TEXT CharShape="5"><CHAR>  ③ 현금예산은 별지 제1호서식의 현금예산서(추가경정현금예산의 경우에는 별지 제2호서식의 추가경정현금예산서)에 의하여 작성한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제10조(예산의 부속서류)</CHAR></TEXT><TEXT CharShape="5"><CHAR> 산학협력단회계의 예산부속서류는 정관에서 정한 예산심의기구 회의록 사본으로 한다.</CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제11조(예산집행의 내부통제)</CHAR></TEXT><TEXT CharShape="5"><CHAR> 산학협력단의 단장은 산학협력단의 예산을 편성하는 자와 집행하는 자를 분리하여 운영하고, 적정한 내부통제에 따라 예산을 집행하여야 한다.</CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제12조(예산의 목적외 사용금지)</CHAR></TEXT><TEXT CharShape="5"><CHAR> 산학협력단의 단장은 산학협력단 예산이 정한 목적 외에 이를 사용할 수 없다.</CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제13조(예산의 전용)</CHAR></TEXT><TEXT CharShape="5"><CHAR> 산학협력단의 단장은 산학협력단회계의 동일 관내의 항간 또는 목간에 예산의 과부족이 있는 경우에는 상호 전용할 수 있다. 다만, 예산총칙에서 전용을 제한한 과목 및 예산심의과정에서 삭감된 과목으로 전용하여서는 아니 된다.</CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제14조(국가 지원금의 집행)</CHAR></TEXT><TEXT CharShape="5"><CHAR> 국가 또는 지방자치단체로부터 지원 받은 출연·보조금의 집행은「국가를 당사자로 하는 계약에 관한 법률」또는「사학기관재무회계규칙」제35조·제37조·제38조·제40조의 규정을 준용한다.</CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="2"><TEXT CharShape="6"><CHAR>               제3장 회계</CHAR></TEXT></P><P ParaShape="2"><TEXT CharShape="6"><CHAR>                 제1절 회계원칙과 재무제표</CHAR></TEXT></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제15조(회계원칙)</CHAR></TEXT><TEXT CharShape="5"><CHAR> 산학협력단의 회계처리는 다음 각 호의 원칙에 따른다.</CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  1. 산학협력단의 소관에 속하는 모든 수입 및 지출은 이를 산학협력단의 회계에 계상하여야 한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  2. 회계처리 및 보고는 신뢰할 수 있도록 객관적인 자료와 증거에 의하여 공정하게 처리하여야 한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  3. 재무제표의 양식 및 계정과목과 회계용어는 이해하기 쉽도록 간단 명료하게 표시하여야 한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  4. 중요한 회계방침과 계정과목 및 금액에 관하여는 그 내용을 재무제표상에 충분히 표시하여야 한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  5. 회계처리에 관한 기준 및 추정은 기간별 비교가 가능하도록 매기 계속하여 적용하고 정당한 사유 없이 이를 변경하여서는 아니 된다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  6. 회계처리와 재무제표 작성에 있어서 계정과목과 금액은 그 중요성에 따라 실용적인 방법에 의하여 결정하여야 한다. </CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  7. 회계처리는 거래의 실질과 경제적 사실을 반영할 수 있어야 한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제16조(재무제표 및 부속명세서)</CHAR></TEXT><TEXT CharShape="5"><CHAR> ① 산학협력단의 재무제표는 재무상태표, 운영계산서, 현금흐름표로 한다. 다만, 산학협력단장이 필요하다고 인정하는 경우에 운영차익처분계산서(또는 운영차손처리계산서)를 추가적으로 작성할 수 있다.</CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="22" Style="0"><TEXT CharShape="5"><CHAR>  ② 재무제표는 당해회계연도와 직전회계연도를 비교하는 형식으로 작성하여야 한다. </CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="22" Style="0"><TEXT CharShape="5"><CHAR>  ③ 재무제표의 이해를 위해 필요한 명세서는 부속명세서로 작성할 수 있으며, 그 내용은 이 규칙 제38조에 따른다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제17조(재무제표의 계정과목)</CHAR></TEXT><TEXT CharShape="5"><CHAR> 산학협력단회계의 계정과목 및 그 내용은 별표 1의 재무상태표 계정과목명세표, 별표 2의 운영계산서 계정과목명세표, 별표 3의 현금흐름표 계정과목명세표로 한다.</CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제18조(계정과목의 통합 및 구분표시)</CHAR></TEXT><TEXT CharShape="5"><CHAR> ① 별표 1부터 별표 3까지의 계정과목 중 그 성질이나 금액이 중요하지 아니한 것은 유사한 계정과목에 통합하여 기재할 수 있다. </CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="22" Style="0"><TEXT CharShape="5"><CHAR>  ② 별표 1부터 별표 3까지에서 계정과목을 정하지 아니한 것으로서 그 성질이나 금액이 중요한 경우에는 그 내용을 가장 잘 나타낼 수 있는 계정과목으로 구분하여 기재한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="2"><TEXT CharShape="6"><CHAR>               제2절 재무상태표</CHAR></TEXT></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제19조(재무상태표)</CHAR></TEXT><TEXT CharShape="5"><CHAR> ① 재무상태표는 산학협력단의 재무상태를 명확히 보고하기 위하여 재무상태표일 현재의 모든 자산, 부채 및 기본금을 적정하게 표시하여야 한다. </CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="22" Style="0"><TEXT CharShape="5"><CHAR>  ② 재무상태표의 양식은 별지 제3호서식에 의한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제20조(재무상태표 작성기준)</CHAR></TEXT><TEXT CharShape="5"><CHAR> ① 재무상태표는 자산, 부채 및 기본금으로 구분하고, 기본금은 출연기본금, 적립금 및 운영차익으로 각각 구분한다.</CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="22" Style="0"><TEXT CharShape="5"><CHAR>  ② 자산과 부채는 재무상태표일로부터 1년을 기준으로 하여 유동자산 또는 비유동자산, 유동부채 또는 비유동부채로 구분한다. 또한 유동자산은 당좌자산과 재고자산으로 구분하고, 비유동자산은 투자자산, 유형자산, 무형자산, 기타 비유동자산으로 구분한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="22" Style="0"><TEXT CharShape="5"><CHAR>  ③ 자산, 부채 및 기본금은 총액에 의하여 기재함을 원칙으로 하고, 자산의 항목과 부채 또는 기본금의 항목을 상계함으로써 그 전부 또는 일부를 재무상태표에서 제외하여서는 아니 된다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제21조(적립금의 적립)</CHAR></TEXT><TEXT CharShape="5"><CHAR> 산학협력단의 단장은 산학협력단의 운영차익에서 향후 특정용도에 사용하기 위하여 다음 각 호와 같이 각종 적립금을 적립할 수 있다.</CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  1. 연구적립금</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  2. 건축적립금</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  3. 장학적립금</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  4. 기타적립금</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제22조(적립금에 대한 기금의 예치 및 사용)</CHAR></TEXT><TEXT CharShape="5"><CHAR> ① 산학협력단의 단장은 특정기금을 금융기관에 별도로 예치하여 관리하여야 하며 예치된 기금은 투자자산의 연구기금, 건축기금, 장학기금, 기타기금 등의 과목으로 기재한다. </CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="22" Style="0"><TEXT CharShape="5"><CHAR>  ② 제1항의 규정에 따라 기금을 예치한 산학협력단의 단장이 기금을 사용하고자 하는 경우에는 관련기금에서 먼저 인출하여 사용하여야 한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="22" Style="0"><TEXT CharShape="5"><CHAR>  ③ 적립금은 정관상의 예·결산심의기구의 심의를 받아 적립목적에 맞게 사용하여야 한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="2"><TEXT CharShape="6"><CHAR>               제3절 운영계산서</CHAR></TEXT></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제23조(운영계산서)</CHAR></TEXT><TEXT CharShape="5"><CHAR> ① 운영계산서는 산학협력단의 운영성과를 명확히 보고하기 위하여 그 회계기간에 속하는 모든 수익과 이에 대응하는 모든 비용을 적정하게 표시하여야 한다. </CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="22" Style="0"><TEXT CharShape="5"><CHAR>  ② 운영계산서의 양식은 별지 제4호서식에 의한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제24조(운영계산서 작성기준)</CHAR></TEXT><TEXT CharShape="5"><CHAR> ① 모든 수익과 비용은 그것이 발생한 기간에 정당하게 배분되도록 처리하여야 하며, 수익은 동 수익이 실현된 시기를 기준으로, 비용은 동 비용이 발생한 시기를 기준으로 계상함을 원칙으로 한다. 다만, 이 규칙에서 따로 정한 경우에는 그에 따른다.</CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="22" Style="0"><TEXT CharShape="5"><CHAR>  ② 수익과 비용은 그 발생원천에 따라 명확히 분류하고 각 수익항목과 이에 관련되는 비용항목을 대응 표시하여야 한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="22" Style="0"><TEXT CharShape="5"><CHAR>  ③ 수익과 비용은 총액에 의하여 기재함을 원칙으로 하고 그 수익항목과 비용항목을 직접 상계함으로써 그 전부 또는 일부를 운영계산서에서 제외하여서는 아니 된다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="22" Style="0"><TEXT CharShape="5"><CHAR>  ④ 운영계산서는 산학협력수익, 지원금수익, 간접비수익, 전입 및 기부금수익, 산학협력비, 지원금사업비, 간접비사업비, 일반관리비, 운영외수익, 운영외비용, 학교회계전출금, 당기운영차익(또는 당기운영차손)으로 구분하여 표시한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제25조(운영수익의 인식)</CHAR></TEXT><TEXT CharShape="5"><CHAR> ① 산학협력단 회계의 운영수익 인식은 다음 각 호의 기준에 따른다.</CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  1. 산업체 등으로부터 연구 및 개발을 의뢰받아 이를 수행함으로써 발생하는 수익은 동 연구 및 개발이 제공되는 기간 동안 용역제공의 진행에 따라 인식한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  2. 계약학과 및 계약에 의한 직업교육훈련과정을 설치 및 운영하거나 산업 자문 등의 용역을 제공함에 따라 발생한 수익은 동 용역이 제공되는 기간 동안 용역제공의 진행에 따라 인식한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  3. 특허권 및 상표권 등과 같은 지식재산권 및 노하우를 이전함에 따라 발생한 수익은 잔금청산일 또는 매입자의 사용가능일 중 빠른 날에 인식한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  4. 특허권 및 상표권 등과 같은 지식재산권 및 노하우를 대여 또는 사용하게 함으로써 발생한 수익은 동 지식재산권 및 노하우를 대여 또는 사용하는 기간 동안 용역제공의 진행에 따라 인식한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  5. 지원금 수익은 연구·개발·교육 등의 진행에 따라 인식한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  6. 기부금의 수익은 기부금 및 기부금품을 수령한 날에 인식한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="2"><TEXT CharShape="6"><CHAR>               제4절 현금흐름표</CHAR></TEXT></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제26조(현금흐름표)</CHAR></TEXT><TEXT CharShape="5"><CHAR> ① 현금흐름표는 산학협력단 현금의 변동내역을 명확하게 보고하기 위하여 당해 회계기간에 속하는 현금의 유입과 유출에 대한 정보를 적정하게 표시하여야 한다. </CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="22" Style="0"><TEXT CharShape="5"><CHAR>  ② 현금흐름표의 양식은 별지 제5호서식에 의한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제27조(현금흐름표의 구분표시 및 작성방법)</CHAR></TEXT><TEXT CharShape="5"><CHAR> ① 현금흐름표는 현금흐름을 운영활동, 투자활동 및 재무활동으로 구분하여 표시하고, 이 세 가지 현금활동의 순 현금흐름에 기초의 현금을 가산하여 기말의 현금을 산출하는 형식으로 표시한다.</CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="22" Style="0"><TEXT CharShape="5"><CHAR>  ② 현금흐름표상의 현금의 유입과 유출은 현금의 구성항목 간 이동을 포함하지 아니하고 기중 증가와 감소를 서로 상계하지 아니하며 각각 총액으로 기재한다. </CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="22" Style="0"><TEXT CharShape="5"><CHAR>  ③ 현금흐름표상의 동일한 거래의 현금흐름이 두 가지 이상의 활동과 관련되는 경우에는 각 활동별 현금으로 구분하여 표시한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="2"><TEXT CharShape="6"><CHAR>               제5절 자산·부채의 평가</CHAR></TEXT></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제28조(자산의 평가기준)</CHAR></TEXT><TEXT CharShape="5"><CHAR> ① 재무상태표에 기재하는 자산의 가액은 당해 자산의 취득원가를 기초로 하여 계상함을 원칙으로 한다.</CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="22" Style="0"><TEXT CharShape="5"><CHAR>  ② 교환·현물출자·증여 기타 무상으로 취득한 자산의 가액은 공정가액을 취득원가로 한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="22" Style="0"><TEXT CharShape="5"><CHAR>  ③ 당해 자산의 취득을 위하여 통상적으로 소요되는 가액과 비교하여 현저하게 저렴한 가액으로 취득한 자산의 평가는 제1항의 규정에도 불구하고 취득한 때의 공정가액으로 한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제29조(유가증권의 평가)</CHAR></TEXT><TEXT CharShape="5"><CHAR> 산학협력단 회계의 단기매매금융자산 공정가치로 평가하되 평가손익은 당기의 운영외손익으로 한다. 단, 장기투자금융자산과 지배권을 목적으로 보유하고 있는 기술지주회사 주식의 경우에는 평가손익을 계상하지 아니한다.</CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제30조(재고자산의 평가)</CHAR></TEXT><TEXT CharShape="5"><CHAR> 산학협력단의 재고자산은 제조원가 또는 매입가액에 부대비용을 가산하고 이에 개별법, 선입선출법, 평균법을 적용하여 산정한 취득원가를 재무상태표 가액으로 한다.</CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제31조(대손상각 등)</CHAR></TEXT><TEXT CharShape="5"><CHAR> ① 산학협력단의 단장은 회수가 불확실하여 대손이 예상되는 부실채권이 있는 경우에는 합리적이고 객관적인 기준에 따라 대손충당금을 설정하며, 대손충당금의 표시는 당해 채권과목에서 차감하는 형식으로 기재한다.</CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="22" Style="0"><TEXT CharShape="5"><CHAR>  ② 산학협력단의 단장은 사용이 불가능하거나 기타 사유로 인하여 유·무형자산의 공정가액이 취득원가보다 하락한 경우에는 이를 공정가액으로 평가하거나 폐기할 수 있다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제32조(감가상각 등)</CHAR></TEXT><TEXT CharShape="5"><CHAR> ① 토지 및 건설 중인 자산을 제외한 유형자산은 당해 자산의 내용연수 기간동안 정액법에 따라 감가상각하여야 한다.</CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="22" Style="0"><TEXT CharShape="5"><CHAR>  ② 무형자산은 취득원가를 내용연수 동안 정액법에 따라 상각한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="22" Style="0"><TEXT CharShape="5"><CHAR>  ③ 제1항의 유형자산에 대한 감가상각비는 감가상각누계액의 과목으로 당해 자산에서 차감하는 형식으로 기재하고 제2항의 무형자산에 대한 상각비는 당해 자산에서 직접 차감한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제33조(부채의 평가기준)</CHAR></TEXT><TEXT CharShape="5"><CHAR> 재무상태표에 기재하는 부채의 가액은 산학협력단이 부담하는 채무액으로 계상함을 원칙으로 한다.</CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제34조(외화자산 및 외화부채의 환산)</CHAR></TEXT><TEXT CharShape="5"><CHAR> ① 화폐성 외화자산 및 화폐성 외화부채는 재무상태표일 현재의 기준환율 및 재정환율로 환산한 가액을 재무상태표 가액으로 한다.</CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="22" Style="0"><TEXT CharShape="5"><CHAR>  ② 비화폐성 외화자산 및 비화폐성 외화부채는 원칙적으로 당해 자산을 취득하거나 당해 부채를 부담한 당시의 기준환율 및 재정환율로 환산한 가액을 재무상태표 가액으로 한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="22" Style="0"><TEXT CharShape="5"><CHAR>  ③ 제1항의 경우에 발생하는 손익은 외화환산이익 또는 외화환산손실의 과목으로 처리하며 당기손익으로 한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="22" Style="0"><TEXT CharShape="5"><CHAR>  ④ 화폐성 외화자산 및 화폐성 외화부채의 회수 또는 상환으로 인하여 발생하는 손익은 외환차익 또는 외환차손의 과목으로 처리하며 당기손익으로 한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제35조(회계변경과 오류수정)</CHAR></TEXT><TEXT CharShape="5"><CHAR> ① 회계정책을 변경하는 경우에는 변경된 새로운 회계정책을 소급 적용하여 그 누적효과를 전기이월운영차익 또는 전기이월운영차손에 반영한다. 다만, 회계정책의 변경에 따른 누적효과를 합리적으로 결정하기 어려운 경우에는 회계변경을 전진적으로 처리하여 그 효과가 당기와 당기이후의 기간에 반영되도록 할 수 있다. </CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="22" Style="0"><TEXT CharShape="5"><CHAR>  ② 회계추정을 변경하는 경우에는 전진적으로 처리하여 그 효과를 당기와 당기이후의 기간에 반영한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="22" Style="0"><TEXT CharShape="5"><CHAR>  ③ 당기에 발견한 전기 또는 그 이전기간의 오류는 당기 운영계산서의 운영외수익 또는 운영외비용에 반영하여 전기오류수정이익 또는 전기오류수정손실의 과목으로 처리한다. 다만, 전기 또는 그 이전기간에 발생한 중대한 오류의 수정은 전기이월운영차익이나 전기이월운영차손에 반영하고, 관련 계정잔액을 수정한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="2"><TEXT CharShape="6"><CHAR>               제4장 결산 및 보고</CHAR></TEXT></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제36조(결산서의 작성 및 제출)</CHAR></TEXT><TEXT CharShape="5"><CHAR> ① 산학협력단의 단장은 매 회계연도 종료 후 50일 이내에 다음 각 호의 서류가 첨부된 결산서를 작성하여 학교의 장에게 제출하여 심의·확정하여야 한다.</CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  1. 재무제표</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  2. 재무상태표 부속명세서</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  3. 운영계산서 부속명세서</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  4. 결산부속서류</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="22" Style="0"><TEXT CharShape="5"><CHAR>  ② 산학협력단의 단장은 시행령 제28조 제2항에 따른 결산서를 학교의 장을 경유하여 매회계연도 종료후 3월 이내에 한국사학진흥재단의 장에게 제출하여야 한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="22" Style="0"><TEXT CharShape="5"><CHAR>  ③ 한국사학진흥재단의 장은 제2항에 따라 제출된 결산에 대하여 산학협력단별 ,학교유형별, 예산항목별 특성 등을 분석하여 교육부장관에게 제출하여야 한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="22" Style="0"><TEXT CharShape="5"><CHAR>  ④ 산학협력단의 단장은 제1항에 따라 심의·확정된 산학협력단의 결산을 공개하여야 하며, 공개의 범위 및 방법은 교육부장관이 따로 정한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제37조(감사)</CHAR></TEXT><TEXT CharShape="5"><CHAR> ① 학교의 장은 법 시행령 제30조의 규정에 의하여 소속직원 또는 외부전문가 등으로 하여금 산학협력단의 재산현황 및 회계운영에 대하여 매년 1회 이상 감사하게 하여야 한다. 단, 「사립학교법」 제31조제4항, 「국립대학의 회계 설치 및 재정 운영에 관한 법률」 제22조제2항의 규정에 따라 별도로 외부감사인의 감사증명서를 제출해야 하는 학교의 산학협력단은 외부감사인의 감사증명서를 제출하여야 한다. </CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="22" Style="0"><TEXT CharShape="5"><CHAR>  ② 교육부장관은 예산의 편성 및 집행에 대하여 관련 법령 위반 여부를 현장점검하고, 시정을 권고할 수 있다. </CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제38조(부속명세서)</CHAR></TEXT><TEXT CharShape="5"><CHAR> ① 제36조제1항제2호에 따른 재무상태표 부속명세서는 다음 각 호의 서류로 한다. 다만, 해당사항이 없는 부속명세서는 작성하지 아니한다.</CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  1. 현금 및 현금성자산 및 단기금융상품명세서 [별지 제3호의1서식]</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  2. 단기매매금융자산명세서 [별지 제3호의2서식]</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  3. 매출채권명세서 [별지 제3호의3서식]</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  4. 미수금명세서 [별지 제3호의4서식]</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  5. 선급금명세서 [별지 제3호의5서식]</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  6. 재고자산명세서 [별지 제3호의6서식]</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  7. 장기금융상품명세서 [별지 제3호의7서식]</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  8. 장기투자금융자산 및 출자금명세서 [별지 제3호의8서식]</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  9. 유형자산명세서 [별지 제3호의9서식]</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  10. 무형자산명세서 [별지 제3호의10서식]</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  11. 특정기금명세서 [별지 제3호의11서식]</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  12. 매입채무명세서 [별지 제3호의12서식]</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  13. 미지급금명세서 [별지 제3호의13서식]</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  14. 선수금명세서 [별지 제3호의14서식]</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  15. 충당부채명세서 [별지 제3호의15서식]</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  16. 기본금명세서 [별지 제3호의16서식]</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  17. 기타 필요한 명세서</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="22" Style="0"><TEXT CharShape="5"><CHAR>  ② 제36조제1항제3호에 따른 운영계산서 부속명세서는 다음 각 호의 서류로 한다. 다만, 해당사항이 없는 부속명세서는 작성하지 아니한다.</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  1. 산학협력 연구 및 교육운영 수익명세서 [별지 제4호의1서식]</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  2. 지식재산권 수익명세서 [별지 제4호의2서식]</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  3. 지원금 수익명세서 [별지 제4호의3서식]</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  4. 기부금 수익명세서 [별지 제4호의4서식]</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  5. 간접비 수익명세서 [별지 제4호의5서식]</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  6. 유·무형자산(감가)상각비 명세서 [별지 제4호의6서식]</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  7. 기타 필요한 명세서</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제39조(결산부속서류)</CHAR></TEXT><TEXT CharShape="5"><CHAR> 제36조제1항제4호에 따른 결산부속서류는 다음 각 호의 서류로 한다.</CHAR></TEXT><TEXT CharShape="7"/></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  1. 정관상의 결산심의기구 회의록 사본</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  2. 감사보고서</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="21" Style="0"><TEXT CharShape="5"><CHAR>  3. 기타 결산과 관련하여 필요한 서류</CHAR></TEXT><TEXT CharShape="7" /></P><P ParaShape="2"><TEXT CharShape="6"><CHAR>               제5장 보칙</CHAR></TEXT></P><P ParaShape="23"><TEXT CharShape="6"><CHAR>제40조(장부 및 증빙서류의 보존)</CHAR></TEXT><TEXT CharShape="5"><CHAR> 산학협력단의 단장은 회계 장부 및 증빙서류를 5년간 보존하여야 한다.</CHAR></TEXT><TEXT CharShape="7"/></P>
<P ParaShape="2"><TEXT CharShape="5"/></P><P ParaShape="2"><TEXT CharShape="6"><CHAR>&nbsp;&nbsp;&nbsp;&nbsp;부칙&nbsp;</CHAR></TEXT><TEXT CharShape="23"><CHAR>&nbsp;&lt;제2016-88호, 2016.1.29&gt; &nbsp;</CHAR></TEXT></P><P ParaShape="23" Style="0"><TEXT CharShape="6"><CHAR>제1조</CHAR></TEXT><TEXT CharShape="5"><CHAR>(2016년 회계연도 경과조치) 국공립대학의 2016년 회계연도는 1월 1일부터 2월 29일까지와 3월 1일부터 다음 연도 2월 28일까지로 구분한다. 단, 국공립대학의 경우 2016년 회계연도에는 제16조제2항의 직전 회계연도와의 비교를 생략할 수 있다. </CHAR></TEXT></P><P ParaShape="23" Style="0"><TEXT CharShape="6"><CHAR>제2조</CHAR></TEXT><TEXT CharShape="5"><CHAR>(회계연도의 예외) 제3조 제7호의 회계연도 정의에도 불구하고 다른 법에 의해 회계연도가 달리 정해진 산학협력단은 해당 법에 따른 회계연도를 사용할 수 있다. </CHAR></TEXT></P>


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