基于民办高校视角的高校财务安全研究  

Research on Financial Security of Institutions of Higher Learning from the Perspective of Private Higher Learning Institutions

作　　者：刘军[1] 

机构地区：[1]集美大学诚毅学院,福建厦门361000

出　　处：《吉林工程技术师范学院学报》2013年第12期4-6,共3页Journal of Jilin Engineering Normal University

基　　金：福建省教育科学"十二五"规划项目(FJCGZZ12-018);福建省教育厅A类社会科学研究项目(JA12530S)

摘　　要：当民办高校遭遇生源危机,在学费收费标准提升空间有限和办学成本上升的情况下,民办高校财务收支可能失衡,无法偿还到期债务,易爆发财务危机。保持低负债或者无负债的资本结构,坚持特色办学以稳定和增加生源,建立健全财务管理体制以防控风险,是民办高校实现财务安全的主要途径。When the private higher learning institutions encounter the crisis of student - sources and under the circumstance that the tuition＇s increasing space is limited and school-raising cost rises, the financial revenue and expenditure of private colleges and universities may unbalance and be unable to repay debts, prone to financial crisis. It is a main way for private institutions of higher learning to achieve financial security to maintain low debt or debt-free capital struc- ture, adhere to the characteristics of school in order to stabilize and increase student - re- sources, and establish and perfect the financial management system in order to prevent and control the risk.

关 键 词：民办高校 财务危机 资本结构 财务管理体制 

分 类 号：F272[经济管理—企业管理]