高校负债融资风险及其评价方法研究  

Research on Risk of Debt Financing to Colleges & Universities and It's Evaluating

作　　者：程昔武[1] 丁忠明[1] 

机构地区：[1]安徽财经大学,安徽蚌埠233030

出　　处：《财贸研究》2009年第6期131-138,152,共9页Finance and Trade Research

基　　金：安徽省教育厅项目"高等院校财务预警研究"(项目号:2008sk207)的阶段性研究成果

摘　　要：高校负债融资解决了高校快速发展中的资金瓶颈难题,有力地改善了高校办学条件,但是负债融资也必然给高校带来还本付息的压力,由此形成财务风险,甚至可能引发财务危机。在分析高校负债融资风险的表现形式及成因的基础上,引入功效系数法评价方法,并通过具体案例探讨了功效系数法在高校负债融资风险中的应用问题。Debt financing to colleges ＆ universities can solve the financial bottleneck problems during their high-speed development, and strongly improve conditions of colleges and universities. However, re- payment of cost and interest of the debt financing is bound to bring pressures to colleges and universities, may bring financial risks, and even cause a financial crisis. Based on analysis about forms and causes of fi- nancial risks, this paper introduces the evaluation method in efficacy coefficient method, and probes into the application of the efficacy coefficient method through specific cases of college debt financing risks.

关 键 词：高校 负债融资 风险 功效系数法 

分 类 号：F287.7[经济管理—国民经济]