中国学生贷款补贴体系的演变与发展趋势  

Changes and Future of the Loan Subsidies for Chinese Students

作　　者：季俊杰[1] 

机构地区：[1]江西财经大学高等教育研究所,江西南昌330013

出　　处：《云南师范大学学报（哲学社会科学版）》2012年第1期105-110,共6页Journal of Yunnan Normal University：Humanities and Social Sciences Edition

基　　金：教育部人文社科课题"中国学生资助的反周期供给研究"(10YJCZH056);教育部"国际金融危机应对研究"应急课题资助(2009JYJR025)项目的阶段性成果

摘　　要：中国学生贷款现有贴息、税前扣除、特定免税、风险补偿金、代偿、利率补贴等6种补贴形式,它们又可分为显性直接补贴、隐性直接补贴和显性间接补贴、隐性间接补贴四种补贴方式,以及"政府补贴学生"、"银行补贴学生"、"政府补贴银行"三种主客体关系。实践表明,中国学生贷款补贴扩大了资助面,减轻了学生还贷负担,缓解了国家助学贷款的获贷难和回收难问题。今后补贴规模还应进一步加大,并辅之以补贴结构的优化。There are currently six kinds of loan subsidies for Chinese students： fiscal interest dis- counts, pre-tax deduction, special tax-free policy, commutation, interest-rate subsidy, and risk com- pensatory funds. They could also be grouped into the following： explicit direct-subsidy, implicit di- rect-subsidy and explicit indirect-subsidy, and implicit indirect-subsidy, which find expression in three relationships between subject and object： government＇s subsidizing bank, government＇s subsidizing student, and bank＇s subsidizing student. This system of subsidies has a larger financial-aid coverage, reduces the repayment burden, and makes the loan and its repayment easier. Thus, it should have more development with a better structure.

关 键 词：中国学生贷款 补贴 资助面 还贷负担 

分 类 号：G40-058[文化科学—教育学原理]