安徽省属高校债务成因分析及对策研究  

Cause Analysis and Counter Measures on Debts of Anhui Provincial Colleges

作　　者：杨怀伟[1] 王幼桂[1] 

机构地区：[1]阜阳师范学院财务处,安徽阜阳236037

出　　处：《教育与经济》2011年第1期41-44,共4页Education & Economy

基　　金：阜阳师范学院人文社会科学科研项目"安徽省属高校债务化解对策研究"(项目编号2010FSSK09)

摘　　要：在安徽省高校"扩招"、"双百工程"等政策的影响下,安徽高等教育取得了巨大发展,但同时也形成了巨额高校债务,并呈现出典型的"三高"特征。本文从产权、监管、财政投入角度对债务成因进行分析,并在此基础上,提出了完善产权制度、优化治理结构;加大监督力度、完善监管体系;调整债务结构,实施债务重组;增加财政拨款,强化绩效考核;发挥市场作用,拓宽融资渠道的对策建议,试图化解省属高校债务。Stimulated by Anhui provincial universities and colleges＇ implementation of such policies as ＂enrollment expansion＂ and ＂Double-Hundred Talents Project＂,higher education in Anhui province has witnessed great development in recent years,which,on the other side,brings about heavy debt to these universities and colleges with ＂three highs＂ as its typical characteristics.Based on the analysis of the debts from the perspectives of property rights,financial oversight and financial input from the government,this paper probes into this issue and five relevant suggestions and solutions are proposed as follows： improving property rights system and optimizing governance structure;strengthening financial oversight and perfecting supervision system;adjusting debt structure and implementing debt restructure;increasing financial allocation and reinforcing performance evaluation;giving full play to the role of market and expanding financing channels.

关 键 词：省属高校 债务 产权 现代大学制度 

分 类 号：F08[经济管理—政治经济学] G40-054[文化科学—教育学原理]