【作者】 卫中；

【导师】 王俭；

【作者基本信息】 华东师范大学 ， 教育经济与管理， 2008， 硕士

【摘要】 1999年以来,我国高等教育走上了跨越式发展的道路,高等教育规模以前所未有的速度取得超常规扩张。在普通高等教育从“精英教育”向“大众化教育”转变过渡的这一过程中,一方面仅靠“财、费、产、社、基、科、息”等无偿财政性财力支撑已无法满足高校快速发展的需要,另一方面学费增长空间有限,校友、企事业单位捐赠增长后劲不足限制了高校资金的融资渠道。而要尽快使高校扩大规模、改善教学条件、提高高校综合实力,对外负债无疑是一条重要的筹资渠道。于是,负债办学成为缓解高校资金紧张,充分利用社会资金的有效手段。但是在举债办学模式得以普遍采用的同时,种种迹象表明,高校大规模建设热潮中出现了盲目扩张、高标准建设的倾向,高校贷款规模急剧扩大,导致过度负债,使高校财务面临前所未有的危机,如何控制和防范高校过度负债所带来的风险,积极维护高校财务安全,确保高等教育事业的持续健康发展,是政府教育财政部门、银行等金融机构、高校自身乃至整个社会所面临的一项紧迫任务。针对我国高校目前所面临的债务风险,本文提出了防范与化解该风险的相关策略与对策。一是要对现有高校债务风险的控制,做到避免债务风险的恶化,并在此基础上找到化解债务风险的办法;二是要建立起债务风险长效监控机制。更多还原

【Abstract】 Since 1999, the higher education of our country advances along the course of great-leap-forward development, scale of higher education obtains expansion by the unprecedented speed. Ordinary higher education transits from elite education to popular education in China. On the one hand, the free financial resource has been unable to satisfy the need of colleges and universities’ fast development. On the other hand, because the growth of tuition is limited, donation from schoolfellows and units is insufficient, the financing channel of colleges and universities is extremely limited. So mostly colleges and universities adopted raising loan through financial capital market and it is proved effective.But at the same time, every evidences show that among the new round of construction standard arises, which makes the loan scale expand too quickly and the debt burden of colleges become too heavy. In a word, colleges and universities are confronting an unexpected debt crisis. How to forecast, prevent and control debt risk of colleges in order to maintain financial safety and social stability has become an urgent task to government education department, financial organization, banks, colleges themselves and the whole society.To the debt risk which universities of our country face at present, this thesis proposes an index system of suggestions to keep away and dispel the liabilities risk. Firstly, we must find the way to prevent risk of debt crisis get worse and resolve it. At the same time, this research ascertains we must establish the long-term risk control system of loan of colleges and universities.更多还原