高校扩张与隐性财政风险:机理及治理  

The University Expansion and the Latent Fiscal Risk: Mechanism and Governance

作　　者：乔海曙[1] 李远航[1] 

机构地区：[1]湖南大学金融学院,湖南长沙410079

出　　处：《大学教育科学》2008年第4期40-43,共4页University Education Science

基　　金：全国教育科学"十一五"规划重点项目"基于科学发展观的高校融资适度规模效益研究"(EIA060222)

摘　　要：隐性财政风险就是或有负债风险。自1999年起,我国开始出现高校扩张的热潮。高校的事业性及财政的本质决定了高校扩张中的风险最终将由政府承担。本文在具体分析高校热衷扩张的诱因、高校贷款风险向财政风险转化的途径以及高校扩张引致隐性财政风险的传导机制之后,提出政府应从严格控制高校的预算平衡、强化对高校贷款流程的监督、积极支持高校资金来源多元化三方面防范高校扩张中的隐性财政风险。Latent fiscal risk is a contingent liability risk. Since 1999, the universities of china have begun to expand their scale, which became a boom. Such universities have a characteristic of community. As finance has its own nature, the risk during the university expansion will finally be borne by the government. This paper, firstly gives a specific analysis of the incentive for the university expansion, the way from the college loan risk to the fiscal risk, the transmission mechanism of the university expansion causing latent fiscal risk. Secondly, it raises three policies to prevent the latent fiscal risk during the university expansion： to strictly control the university＇s budget balance, to strengthen the supervision of the college loans process, and to actively support the diversification of the college fund sources.

关 键 词：高校扩张 隐性财政风险 预算软约束 传导机制 

分 类 号：G647[文化科学—高等教育学]