【作者】 叶通贤；

【导师】 周鸿；

【作者基本信息】 西南大学 ， 高等教育学， 2010， 博士

【摘要】 现代大学起源于欧洲中世纪。早期的西方大学在摆脱了教会的婢女和附庸的地位之后逐渐成为学者自治的学术机构,他们在高墙后面静悄悄地从事知识传授与学术探索活动。自20世纪以来,伴随着经济增长、科技革命、知识爆炸、政治民主等进程的加快,大学的面貌和功能也发生了深刻的变化。大学在发展演变过程中逐渐走出了“象牙塔”,并日益与经济社会紧密结合,毋庸置疑地成为社会的知识工厂和思想库、成为科技转化的“孵化器”以及社会进步的“助推器”,由社会的边缘组织跃升为社会的“轴心机构”。大力发展高等教育,已成为世界上绝大多数国家的共识。二战以后,高等教育大众化呈锐不可当的汹涌澎湃之势,最先出现在发达国家,而发展中国家紧随其后。1999年注定要成为我国高等教育发展史上的一个转折点,该年6月24日教育部和国家发展计划委员会联合召开新闻发布会,宣布1999年我国普通高等学校扩大招生规模。从此,我国高等教育改变了长期以来适度发展的稳健态势,转入了高速发展的“快车道”,吹响了向高等教育大众化进军的号角。从1998年到2008年,我国普通高等学校招生规模已由108.36万人上升至607.66万人,高等教育毛入学率已由9.8%锐增至23.3%。高校扩招大幅度提高了我国接受高等教育人口所占的比例,为我国走向高等教育大国作出了卓越的贡献。但是与扩招结伴而行的却是高等学校由此背上了高达4500亿—5000亿元沉重的贷款债务,很多高校资不抵债、破产隐患凸显已是不争的事实。怎样控制与化解我国高等学校的贷款风险是理论界目前所关注的一个热点问题,有鉴于此,本论文的研究内容如下。本论文分为三个部分,第一部分为绪论；第二部分是主体,包括一至五章；第三部分为结语。绪论部分阐明了研究背景、研究主题和研究意义,并且综述了国内外对“高校贷款风险”的相关研究,为本研究奠定了基础。第一章为“高校贷款风险产生的缘由”。通过研究,本文认为我国高校贷款风险产生的原因有四：其一,宏观济经济政策：潜在原因；其二,高校扩招：直接原因；第三,国家财政投入与高校扩张比例失调；第四,政府、银行、高校三方联动。第二章为“高校贷款的现状分析”。通过研究,本文认为我国高校贷款的现状有三：其一为我国高校贷款的规模巨大、风险堪忧。其二为我国高校贷款资金在使用上存在误区。第三为高校贷款资金的管理。在目前我国高校贷款资金的管理中,主要表现出松懈的政府管理、随意的高校管理和涣散的银行管理等三个特点。第三章为“高等学校筹资的国际比较”。尽管西方发达资本主义国家虽然在政治体制、历史文化传承、经济发展模式和社会习俗等方面皆与我国存在不容忽视的巨大差异,但是,比照其高等教育发展的模式并充分吸纳其教育筹资中的成功经验,对于促进我国高等教育的健康发展毫无疑问大有裨益。本文通过对美国、韩国、日本三个国家高等学校筹资的比较分析,从而为我国高等教育筹资提供可资借鉴的良策：(一)增加政府财政资助比率,确立高等教育多元化筹资模式；(二)建立适合我国国情的高教捐赠制度；(三)加强教育法治建设,使高校筹资获得制度保障。第四章为“高等学校贷款风险的控制”。高等学校数千亿元的银行贷款并非是高校一厢情愿所造成的,它是在我国多年来教育资金严重不足的历史事实上加之连续扩招这一严峻现实的催促,从而使高等学校、商业银行和政府三方联动而使然。尽管高等学校现在已经背负着沉甸甸的银行贷款包袱,但是,有不少高等学校凭借前期银行贷款所投入的工程尚未竣工,因资金短缺而流于半瘫痪状态,现仍寄希望于继续向银行贷款使前期工程能够顺利完成。为了保证高等学校的健康、正常发展和金融的安全运行,必须要有效控制高等学校贷款风险的蔓延与进一步升级。本论文认为,对高校贷款风险的控制需要政府、高校、银行通力合作。就政府而言,必须要强化法人经济责任制、加强对高校贷款资金使用的监督、建立高校贷款风险预警提示制度和建立大额贷款备案制度。对于高校而言,在端正银行贷款指导思想的前提下建立健全内部审计制度,同时还必须要运用“高校贷款风险测评模式”自查风险,切实控制风险的攀升。对于商业银行来说,应该强化对高校授信的评估,在完善内控机制的基础上加强对贷后的跟踪管理。第五章为“高等学校贷款风险的化解”。高等学校日益增长的经济需求与有限的教育资源之间的矛盾日渐突显,且不断升级、激化,从而导致了高校贷款风险的出现。本论文认为,为了有效化解高校的贷款风险,高等学校应是主体,政府与商业银行予以辅助。就高校来说,首先必须要增强自身的“造血功能”——建立创业型大学,藉此化解巨额贷款。自20世纪中后期以来,随着信息技术和知识经济的迅猛发展,大学的外部环境发生了急剧而深刻的变化。欧美一些“具有企业家精神”的大学率先走出“象牙塔”,他们利用自己的知识创新成果,引资创办高技术公司,加速原创性科技成果转化,孵化、催生、兴办新的产业,承担经济发展和提升国家竞争力的重任,于是一个促进创业活动的大学新范式——创业型大学正日渐崛起。创业型大学这种新型的办学范式,尽管其发展时间很短暂,但却在欧美取得了辉煌的成就。有鉴于此,我国高等学校应该转型组织,努力建立创业型大学,增强自身的“造血”功能,化解贷款风险。其次,要提高资源利用效率,建设节约型高校。第三,建立高教募捐机制,提升捐赠吸纳比率。第四,通过项目融资(BOT)化解部分贷款。第五,利用“土地置换”偿还部分贷款。就政府而言,基于高校贷款风险形成过程中政府监督不力、财政预算比例太小等缘由,政府对高校贷款的化解具有不容推卸的责任与义务。其一,应该提高财政性教育经费的投入,尽快实现早在1993年就提出的“国家财政性教育经费支出占国民生产总值的比例达到4%”；第二,积极支持多元化办学,拓宽高校资金来源渠道；第三,加快体制创新,多方面筹集教育财政经费；第四,成立政策性银行“置换”部分商业银行贷款。对于商业银行来说,一方面要提取呆坏帐准备金冲销部分贷款,另一方面要以银团债务重组的方式化解贷款风险。第三部分为结语,对我国高等学校贷款风险的控制与化解策略进行总结,藉此能使我国的高等教育持续、快速、健康发展,为经济社会的谐调发展作出卓越的贡献。更多还原

【Abstract】 Modern colleges and universities originated during the Middle Ages. Only after getting rid of a mere appendage of the church did early western universities slowly become academic institutions, where scholars were self-governed, and they quietly imparted knowledge and engaged in acdemic activities. The visage functions of modern colleges and universities have changed a lot, along with the economic growth, the science and technology revolution, the knowledge explosion, and the political and democratic development, since the 20th century. Then, they have been transformed from "ivory towers" into mankind’s knowledge factories and think tank, the "incubator" for science and technology, and the "boost motor" for social progress, without a doubt; as a result, they have become the axis from the peripheral organizations. Redoubling efforts into higher education has reached a consensus among the vast majority of countries. Popularizing higher education amongst the common people has been irresistible since World WarⅡ, and this took place first in developed countries, then closely followed by developing countries.Inevitably,1999 was considered as a turning point in the history of higher education; on June 24th, the Ministry of Education and the State Development Planning Commission called the news conference together, announcing that the number of college students would be enlarged in that year. Since that, the steady and appropriate situation of higher education has been changed, higher education driven into the fast traffic lane, which meant blowing the clarion for popularizing higher education. According to statistics, the number of college students went up from 1.0836 million to 6.0766 million; and at the same time, the gross enrollment rate of higher education rose from 9.8% to 23.3%, which enlarged the number of students who received higher education and contributed enormously to becoming a strong higher education nation. In addition, however, colleges and universities have been burdened with as much as 450-500 billion yuan, which brought many of them on the verge of insolvency.Nowadays, how to control and diffuse loan risks in Chinese colleges and universities is a hot topic about which the theory circle is concerned. Regarding that,this thesis is comprised of the following parts. Accurately, the first part is mainly concerning the prolegomenon of the thesis; part 2 is the main body, Chapters 1-5 included; the last part is the conclusion of the thesis. The prolegomenon part sets forth the research background, research topic and research meaning, summarizing the research concerning loan risks in colleges and universities at home and abroad, which lays the foundation of the thesis.Chapter One is about the causes of loan risks in colleges and universities. Through the research, it is found that there are four reasons for them:first, the underlying reason is the macroeconomic policy; second, the direct cause is college expansion; the third is the disproportion between the national financial investment and college expansion, and the last is the linkage between the government, banks and colleges.Chapter Two is the analysis of the status quo of loan risks. Through the research, there are three existing conditions:the first is that the loans in Chinese colleges are massively unsecured; second, there exist a long-standing mistaken idea about use of those loan funds, and lastly, there is bad mismanagement of loan funds; that is, it is typical of loose government management, colleges’free fund management, and sloppy bank management.Chapter Three is study of the international comparison of the funds collected by colleges. Though there are big differences in political systems, history, culture, economic development models and social customs between the developed countries of the west and China, yet the wholesome part of their higher education models and the valuable experience of higher education fund raising do contribute actively to the healthy development of our nation’s higher education. In the comparative analysis of higher education fund raising of three countries, namely, the USA, South Korea, and Japan, sound strategies with referentail use are provided for our country’s higher education fund raising:first, the national financial funded proportion needs an increase and the fund raising models for higher education need diversifying; second, the higher education endowment system suitable for China needs setting up; the last is enhancing the legal construction of education to make higher education fund raising legally protected.Chapter Four is research on how to control loan risks in colleges and universities. The loan of several hundred billion yuan is not what colleges wish for but what the result of the linkage between colleges, banks and the government is. Accurately, because of many years’severe lack of education funds and non-stop college expansion. Even though colleges are burdened with debts, the projects funded by previous loans are not yet completed. They are still pinning all their hopes on the banks continuing to grant them loans for completion of those projects. In order to ensure the healthy development of higher education and their financial security, something must be done to prevent the loan risks from increasing. What the thesis would suggest is close co-operation between the government, colleges and banks. In the case of the government, the legal person economic responsibility must be strengthened, supervision of use of college loan funds be intensified, the college loan risk early-warning system and large loan record system be set up. As for colleges and universities, the internal audit system must be established and perfected on the premise that the mistaken thought of loans should be rectified; at the same time, the college loan risk testing mode must be used for self-inspection risk in order for risk to be prevented from increasing. As far as commercial banks are concerned, evaluation of college credit extension should be strengthened, the after-loan tracking management be energized on the basis of the internal control mechanism.Chapter Five centers on how to diffuse college loan risks. The conflict between colleges’increasing financial demands and limited educational resources is increasingly serious, which brings about college loan risks. The thesis suggests that colleges and universities are the key to solving this problem,and the government and commercial banks give aid. In the case of colleges and universities, first, their own’hematopoietic function’must be strengthened——diffusing massive loans by establishing entrepreneurial universities. With the drastic development of information technology and knowledge economy, colleges’external environments have been changing rapidly and profoundly since the middle and late 20th century. Some entrepreneurship universities of Europe and America first went out of ivory towers; then, they utilized their own knowledge innovation fruits, attracted investment, opened hi-tech companies, quickened original scientific and technological achievement transformation, incubated, expedited and created new industries, and undertook heavy responsibilities for economic development and improving national competitiveness, which generates a new university model with entrepreneurial activities. Nowadays, entrepreneurial universities are slowly rising. Though transient, the new model of entrepreneurial universities has so far made great achievements in Europe and America. Given this, Chinese colleges and universities should change their former organization method, make every effort to change into entrepreneurial universities,and strengthen their own hematopoietic function to diffuse loan risks. Secondly, resource use efficiency should be improved, and economical universities set up. Thirdly, the higher educational endowment system should be built and the endowment absorption ratios increased.Fourthly, employing project financing helps diffuse part of the loans; finally, land replacement can be used to pay back part of the loans.The government should accept part of the responsibility for diffusing the loans in that it provides colleges and universities with inadequate supervision and a smaller proportion of financial budgets. For this reason, the national financial education investment should be increased in order that the plan put forward in 1993 that the national financial education investment would make up 4% would be realized as soons as possible. Secondly, the government ought to actively support multi-channel running school to raise more funds. Thirdly, the government is expected to quicken the system reform to attract more investment. Last but not least, the government should start policy banks to replace part of the loans given by commercial banks. Where commercial banks are concerned, they are supposed to draw the reserve for bad and doubtful debts to write off part of the loans in Chinses colleges; on the other hand, they can diffuse loan risks by means of syndicated debt restructuring.Part 3 is on the subject of conclusions, which summarize the strategies for controlling and diffusing loan risks in Chinese colleges and universities,which I hope will help the sustained, rapid and sound development of our nation’s higher education and make tremendous contributions to the harmonious development of the economic society.更多还原