@article{oai:nagoya.repo.nii.ac.jp:02002287, author = {横山, 岳紀 and YOKOYAMA, Takanori}, journal = {教育論叢, Kyoiku-ronso}, month = {Mar}, note = {The aim of this paper is to clarify the formation and development of fiscal autonomy in state universities in Nordrhein-Westfalen, Germany. In Germany, the concept of "fiscal autonomy", which extends the scope of university autonomy, emerged in the 1990s as part of the neoliberal trend towards higher education reform. This paper focuses on the state of Nordrhein-Westfalen, which has been characterized by fiscal autonomy. After reviewing the reform trends of the 1990s from previous studies, the paper examines the trends since 2000 from the fiscal provisions of the State University Law. The findings are as follows. 1) In Nordrhein-Westfalen, the State University Law passed in 2000 provides for comprehensive budgets and independent funding for universities, thus legally enshrining the features of fiscal autonomy envisaged during the higher education reform of the 1990s. 2) The state government became dissatisfied with the little discretionary power of the government over the universities. Therefore, the Act was amended in 2014 to include a clause restricting the autonomy of universities, but this has only been partially applied due to resistance from the universities. In Summary, it can be said that fiscal autonomy in Nordrhein-Westfalen has succeeded in extending the scope of university autonomy in the form of legalization.}, pages = {1--14}, title = {ドイツにおける大学財政自治の成立と展開 : ノルトライン・ヴェストファーレン州に着目して}, volume = {65}, year = {2022} }