试论高校负债发展的隐患及风险防范  

University Development on Loan: Risks and Risk-prevention

作　　者：李伯圣[1] 刘超[1] 

机构地区：[1]扬州大学管理学院,江苏扬州225009

出　　处：《扬州大学学报（高教研究版）》2008年第2期3-7,共5页Journal of Yangzhou University（Higher Education Study Edition）

基　　金：江苏省教育厅高校人文社科基金项目(05SJB630007)

摘　　要："举债兴教"可以说是高校的一种"时尚"。但如对负债融资规模把握不当、管理不善,就会引发财务风险和教育风险,从而使学校声誉下降、人才流失,甚至产生生存危机。而由于贷款额度太高,随着还款高峰的到来,部分高校贷款偿还能力已越来越受到质疑。为了促进负债高校的良性发展,必须着重关注高校资金的使用和控制问题,做好开源节流工作。＂Developing education on loan＂ can be called regarded as a trend nowadays. However, inadequate size and inadequate management of loan will lead to financial risks and education risks, resulting in damage of the school credit and loss of talents, and even survival crisis. With the coming of the peak period of repay, many universities are challenged about their capabilities of repay because of their too much debt. To promote the benign development of the universities in debt, expenditure and control of money must be paid attention to and efforts must be made to cut down expenses and get more income.

关 键 词：高校负债 高校财务管理 教育风险 

分 类 号：G647[文化科学—高等教育学] G640[文化科学—教育学]