我国普通高校的财务困境——成因分析与对策研究  

The Financial Distress in Chinese Colleges and Universities——Cause Analysis and Countermeasures Research

作　　者：周杨[1] 许正松[1] 

机构地区：[1]皖西学院,安徽六安237012

出　　处：《铜陵学院学报》2012年第6期31-34,共4页Journal of Tongling University

基　　金：安徽省高校省级人文社科项目<地方高校财务风险:评价;预警与对策研究>(编号:2011sk356);安徽省哲学社科规划项目<承接产业转移背景下安徽产业转型升级的研究>(编号:AHSKF11-12D343)成果之一

摘　　要：我国从1999年实行高校大规模扩招政策以来,教育成本逐年上升,高等教育投入却严重不足。在政府鼓励银校合作的背景下,高校过度负债融资,触发了日益严重的高校财务困境。然而,过度负债并非是导致高校陷入财务困境的唯一原因,管理体制上的弊端也是导致高校陷入财务困境的重要因素。为化解高校财务困境,应逐年增大财政教育经费投入,优化财政投入在高等教育中的分配方式,以及强制实施高校财务信息公开和独立的外部审计制度,以提高资金使用效率。Since the implementation of large expansion enrollment in Chinese colleges and universities from 1999,the cost of education has been rising year on year. Meanwhile, the higher education investment is insufficient seriously. The government encourages the cooperation between high schools and banks; as a result, the universities had excessive loans from banks, which triggered the increasingly serious universities’ financial distress. However, the excessive debt is not the only reason that leads to universities’ financial distress. The lack of effective management control and financial control are important factors too. In order to reduce the financial distress, the government investment should has been increasing year by year, optimize the mode of financial investment distribution in all of colleges and universities, and enforce the financial information disclosure and independent external audit system, to improve the service efficiency of funds.

关 键 词：财务困境 高等教育经费 高校扩招 高校管理体制 

分 类 号：G647.5[文化科学—高等教育学]