【作者】 彭赛丰；

【导师】 田汉族；

【作者基本信息】 湖南师范大学 ， 高等教育学， 2008， 硕士

【摘要】 1999年高校扩招以来,我国高等教育走上了“大众化”教育的道路,实现了跨越式发展。高等教育的迅速发展需要大量的资金支撑,但政府支持经费远远赶不上高等教育扩张的需要。尽管高等学校负债经营突破了国内外经济学界、教育学界关于作为社会公益事业的学校不能赤字运转的办学原则,但利用金融资本市场举债发展,已经被证明是促进高校发展的有效渠道。目前,我国高校负债已成为一种比较普遍的经营现象,其主要形式是银行借贷资本。贷款是有成本和风险的,巨额债务已成为制约高校发展的重要因素,其引发的问题也日益凸显。如果这些问题没有有效解决,将会引发中国高等教育的深刻危机。如何规避和化解高校的贷款风险,对推进我国高等教育“跨越式”可持续科学发展十分重要。本文以我国高等教育大众化为背景,运用高校经营等理论,首先阐述了高校负债概念、类型及负债经营的模式、负债经营及风险类型、机理及成因;然后深入探讨我国高校负债的现状、历史成因、现实基础及经营风险;在实证的基础上构建了高校负债的财务指标体系,提出风险的量化评估方法;最后从高校、政府、银行三个维度提出了建立高校负债经营风险的合理规避和化解策略。更多还原

【Abstract】 Since 1999, Chinese higher education has got great-leap-forward development with the large scale expansion of universities, realizing the popularized education. However, the swift and violent development could only be realized with the support of large numbers of fund. Yet, the fund offered by the government can’ t keep pace with the demand of their expansion. Consequently, although the manner to raise loan for the development has broken the principle in the economic community and education at home and abroad that universities can’ t be operated in deficit as a public utility, the way of making use of the market of financial capital has been proved an effective channel through the adoption by some universities. At present, it is quite common for the universities to raise loan, the main method of which is loaning from the banks.However, loaning from the banks is risky. Substantive debt has been a key restraining factor to the development of universities. A profound crisis will come forth in Chinese higher education if it can’ t be solved well. Therefore, how to control and defuse the risks of loaning becomes so vital for raising the utilization rate of loan.This thesis employs the theory of higher education management on the basis of popularized education. Firstly, it illustrates higher education’ s, types, modes and causes of debts. Then, it discusses the present situation, basis as well as the risks of management of universities’ debts, thus building up a financial index system of them and putting forward a method of assessment. Finally, it provides the reasonable strategy of reducing the risk of managing in debts from the three aspects: the university, the government and the bank.更多还原