Integrated Postsecondary Education Data System (IPEDS): Finance, 2002

<p>IPEDS collects data on postsecondary education in the United States in seven areas: institutional characteristics, institutional prices, enrollment, student financial aid, degrees and certificates conferred, student persistence and success, and institutional human and fiscal resources. IPEDS collects institutional data on human resources and finances. Finance data includes institutional revenues by source, expenditures by category, and assets and liabilities. This information provides context for understanding the cost of providing postsecondary education. It is used to calculate the contribution of postsecondary education to the gross national product. IPEDS collects finance data conforming to the accounting standards that govern public and private institutions. Generally, private institutions use standards established by the Financial Accounting Standards Board (FASB) and public institutions use standards established by the Governmental Accounting Standards Board (GASB). IPEDS collects data on postsecondary education in the United States in seven areas: institutional characteristics, institutional prices, enrollment, student financial aid, degrees and certificates conferred, student persistence and success, and institutional human and fiscal resources. IPEDS collects institutional data on human resources and finances. Finance data includes institutional revenues by source, expenditures by category, and assets and liabilities. This information provides context for understanding the cost of providing postsecondary education. It is used to calculate the contribution of postsecondary education to the gross national product. IPEDS collects finance data conforming to the accounting standards that govern public and private institutions. Generally, private institutions use standards established by the Financial Accounting Standards Board (FASB) and public institutions use standards established by the Governmental Accounting Standards Board (GASB).</p>

IPEDS收集美国高等教育领域的七类数据：机构特征、机构收费、入学情况、学生资助、授予的学位与证书、学生留存与成功，以及机构人力与财政资源。IPEDS收集机构层面的人力与财政数据。财政数据涵盖按来源分类的机构收入、按类别划分的支出，以及资产与负债情况。这些信息为理解高等教育的办学成本提供了背景，也用于计算高等教育对国民生产总值的贡献。IPEDS收集的财政数据遵循适用于公立与私立机构的会计准则。通常，私立机构采用财务会计准则委员会（Financial Accounting Standards Board，FASB）制定的标准，公立机构则采用政府会计准则委员会（Governmental Accounting Standards Board，GASB）制定的标准。IPEDS收集美国高等教育领域的七类数据：机构特征、机构收费、入学情况、学生资助、授予的学位与证书、学生留存与成功，以及机构人力与财政资源。IPEDS收集机构层面的人力与财政数据。财政数据涵盖按来源分类的机构收入、按类别划分的支出，以及资产与负债情况。这些信息为理解高等教育的办学成本提供了背景，也用于计算高等教育对国民生产总值的贡献。IPEDS收集的财政数据遵循适用于公立与私立机构的会计准则。通常，私立机构采用财务会计准则委员会（FASB）制定的标准，公立机构则采用政府会计准则委员会（GASB）制定的标准。