Integrated Postsecondary Education Data System (IPEDS): Finance, 2010

<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).</p>

高等教育集成数据系统（Integrated Postsecondary Education Data System，IPEDS）在美国范围内围绕七大领域收集高等教育相关数据：机构特征、办学收费标准、招生情况、学生经济资助、授予的学位与证书、学生学业留存与成效，以及机构人力与财政资源。IPEDS 同时采集机构层面的人力与财政相关数据，其中财政数据涵盖按来源划分的机构收入、按类别划分的支出，以及资产与负债状况。此类信息可为理解高等教育办学成本提供参照依据，还可用于核算高等教育对国民生产总值的贡献。IPEDS 的财政数据采集工作遵循适用于公立与私立院校的会计准则，通常而言，私立院校采用美国财务会计准则委员会（Financial Accounting Standards Board，FASB）制定的准则，公立院校则采用美国政府会计准则委员会（Governmental Accounting Standards Board，GASB）制定的准则。