基于贷款效益分析的高校化债方案  

The Solving Strategy to the University Debt based on the Analysis of Its Effectual Uses

作　　者：李国强[1] 

机构地区：[1]厦门大学教育研究院,福建厦门361005

出　　处：《高等教育研究》2012年第5期56-63,共8页Journal of Higher Education

摘　　要：在我国高校基建债务化解工作中,政府的公共管理责任和弥补基建投资"欠账"的责任不可或缺。目前,政府直补高校负债的化债方式还有待开拓。政府直补高校负债,应以高校借贷资金使用效益评估为基础,并根据高校办学条件标准、高校招生计划和建筑市场价格,分地域、分建筑类型、分建设年度计算政府应给予的财政补贴。It argues the importance of the government responsibility in tackling with the university debt. However, the way of the government financial subsidy to university debt is limited. Then it brings forward that the government financial subsidy to university debt re- payment should be based on the analysis of the effectual use of university loan; and the cal- culation of financial subsidy should adopt the standards of school running conditions, the a- mount of enrollment and the building price of universities according to different areas, build- ing types and building years.

关 键 词：高校贷款 高校化债 贷款效益 财政补贴 

分 类 号：G40-054[文化科学—教育学原理]