ThispaperstudiestheProblemsandSolutionsforNationalUniversityFinance&Accounting Act and Performance Based Annual Salary System in Korean National University. In this study, we reviewed the Finance & Accounting Act and Performance based annual salary system and surveyed faculties of national university. The sample size was the 261, and the 255responseswasanalyzed.Thesurveyquestionnairesareaboutthe pride andresponsibility ofprofessorshipasanfacultyofnationaluniversity,thelevelofawareness,andtheimprovement points on National University Finance and Accounting Act and Performance Based Annual Salary System in Korean National University. Themajorsurveyresultswereasfollows;76.9%ofrespondentsthinkthatNationalUniversity FinanceandAccountingActandPerformanceBasedAnnualSalarySystemhavenorelationship withthecompetitivenessofKoreanNationalUniversity.69%of respondentsthinkthatdueto the legitimacy of the previousaccountingsystemfora school-supportingassociation, National University Finance and Accounting Act have no more justification. Inthe surveyof Performance BasedAnnual SalarySystem, 87.1%of respondentsthinkthat the present Performance Based Annual Salary Systemwill make worsen the relationship with other professors. 96.5 %of respondentsthinkthat total amountof Annual Salary of professor should be increased before the adoption of Performance Based Annual Salary System. And 92.5% of respondents think that cumulative Performance Based Annual Salary System that influence the pension even after retirement should be totally reexamined. * Professor, HanbatNationall University, First Author ** AssociateProfessor,Hanbat Nationall University *** AssociateProfessor,Hanbat Nationall University, CorrespondingAuthor 88.2%of respondentsthinkthattheadoptionof NationalUniversityFinanceandAccounting Act and Performance Based Annual Salary Systemwill eventually diminishthe autonomy and theessentialidentityof KoreanNationalUniversitysystembecauseof thecontrolofthecentral government. Based onthis study, the following alternatives would be suggested. For National University Finance and Accounting Act, the total budget of the National University Finance should be increased annually and the autonomy of National University Finance and Accounting should also be increased, particularly, in the area of education, research and student guidance. ForPerformanceBasedAnnualSalarySystem,thebasicannualsalaryofprofessorshouldbe increased. And the present cumulative Performance Based Annual Salary System should be changed to non cumulative Performance based Annual Salary System. Forthepublicresponsibility,autonomyofNationalUniversity,NationalUniversityFinance and Accounting Act and Performance Based Annual Salary System in Korean National University should be more deeply analyzed in the future.