【作者】 李明伟；

【导师】 张力上；

【作者基本信息】 西南财经大学 ， 会计学， 2010， 硕士

【摘要】 自20世纪90年代末高校大规模扩招以来,我国的高等教育快速发展,实现了由精英教育向大众教育的转变。经过10年大扩招,全国高校招生人数从1998的108万人增加到2009年的629万人,在校生总规模从1998年的643万人,增加到2009年的2979万人,超过了美国,在整个总规模上位居世界第一,创造了世界高等教育发展史上的奇迹。由于高校迅猛发展,办学经费严重短缺,其中高职院校基于办学层次和地方政府财力的限制,举债办学问题十分严重。但是,一些高职院校对负债融资风险认识不够,负债规模已经严重超过了自身的经济承受能力。一旦不能够按期还本付息,高职院校将面临前所未有的负债融资风险和财务危机。如何科学系统地评价和有效地规避高职院校的负债融资风险,确保高等职业教育事业的持续、稳定和健康发展,是横亘在高职院校、政府部门和金融机构面前的一个亟待解决的课题。针对高职院校普遍存在的负债融资风险问题,结合本人长期在高职院校从事财务管理的工作情况,本文提出了防范与化解高职院校负债融资风险的相关对策。文章从我国高校负债融资的现状入手,多角度分析了高校负债融资产生的原因,总结了高职院校的特点,论述了高职院校负债融资风险的成因。在现有的高校银行贷款额度控制与风险评价模型的基础上,构建高职院校负债融资风险评价指标体系,并对高职院校负债融资风险提出预警。通过分析教育部、财政部关于银行贷款额度控制与风险评价模型,探讨该模型存在的不足,并提出改进建议,以期对高职院校负债融资风险的防范与化解有所帮助；同时通过具体案例分析探讨了改进后的贷款额度控制与风险评价模型在高职院校负债融资风险中的具体应用问题；最后从高职院校、政府部门和金融机构三个方面提出了防范与化解高职院校负债融资风险的对策。本文立足现实,系统研究了我国高职院校的负债融资风险管理问题,创新之处在于将高职院校负债融资风险评价系统与防范化解对策有机结合起来,有助于在实务中指导高职院校加强银行贷款管理,规避负债融资风险,丰富财务管理内容,提升财务管理水平。更多还原

【Abstract】 Since scale recruiting new students at the end of 90’s in twenty century, our country’s higher education developed quickly from public education to elite education.After large number of enrollment in the ten years, the quantity of colleges and universities students enrolled every year increased from one million and eighty thousands in 1998 to six millions and two hundreds ninety thousands in 2009.The total of Chinese students in colleges and universities exceeded America and increased from six millions and four hundreds thirty thousands to twenty nine million and seven hundreds ninety thousands, becoming No.1 and-working a miracle in the world.However, financial allocation from the government is acute shortage and few ways is avoilable for the colleges and universities to get enough to expand quickly, so most of them turned to bank for loan,which is the only way for them to select.Seriously some of them do not realize that they already can not bear it just for their low financial capacity.Once they can’t pay the loan and interest in time, they will face financial crisis unprecedented.How to assess and mitigate risks, to ensure a long-term, stabile and healthy development for high vocational education,it a import and pressing problem to the school, government and financial institution.Upon to the problems and risks mentioned above, this author puts forward a solution bases on his own long-term finance management experience in school, analyzing the status and essential matters, pointing out the risk factors from debt financing and potential bad influence,and how to prevent and solve the problems when they fall in long-term liabilities.The article establish a risk indicator system base on the loan quota control and risk assessment model and give a warn to the colleges and universities.This article also gives a further analysis about the current evaluation model from education department and finance department, discussing the defect and giving some advice, just for a risk prevention to the debt financing.At the same time, this the author discuss some detailed problems by cases, finally give a solution from three aspects involving high vocational schools, government and financial institution.The article makes a research about the management of debt financing risk happening in high vocational schools bases on current problems, it gives an innovation by combining the debt financing risk assessment system and new solutions which helps high vocational schools manage themselves for their loan control in bank, analyze and avoid risks in advance.更多还原