高校巨额债务分析——高校“破产”说之源、之驳与应对  

Reflection on Huge Debt of University:Origin,Refutation and Countermeasures of University "Bankruptcy" Theory

作　　者：蒋平[1] 

机构地区：[1]绵阳师范学院教务处,绵阳621000

出　　处：《教育发展研究》2008年第9期22-25,共4页Research in Educational Development

基　　金：四川省教育科学规划重点课题"国际化背景下四川高等教育教学质量监控体系研究"(CJF07012)阶段性成果

摘　　要：近年来,我国不少高校"债台高筑",个别学校甚至被指"资不抵债",这些无疑成为制约高校发展的重要因素。高校"破产"说也因此逐渐泛起。本文通过对高校负债可能导致的"破产"根由进行分析,并论证高校不会"破产"的原因,进而提出有效化解与防范高校"破产"的措施。The huge debt has become the important attribute which the restricts the development of universities. And some universities are even unable to pay debts with their assets. This paper, based on analysis of cauSes for bankruptcy, argues why the university can made head against the difficulty of debt, and points out the countermeasures for preventing bankruptcy.

关 键 词：高校 “破产”说 负债 

分 类 号：G649.2[文化科学—高等教育学]