高校债务化解的问题与对策探讨  

The Problems of Paying Off Debts at University and Their Countermeasures

作　　者：耿成兴[1] 

机构地区：[1]曲靖师范学院计划财务处,云南曲靖655011

出　　处：《曲靖师范学院学报》2014年第3期113-116,共4页Journal of Qujing Normal University

摘　　要：扩招之后,我国高校因新校区扩张和基础设施建设投入增加而举借了大量债务.随着还本付息高峰期的到来,高校能否按期偿付本息的财务风险正在逐渐凸显,国家在2010年已经出台奖补措施支持高校积极努力化解债务.从近年实际情况看,高校化解债务还存在着对化债工作重视不够、奖补措施不明确、偿债资金转换困难、老校区土地置换障碍大、缺乏化债长效机制等问题.结合化解高校债务的基本要求,提出了解决这些问题的相应对策和措施.There are great debts at university because of the expansion of the new campus and infrastructure construction since the universities enlarged their enrollment. The risk of paying off the capital and interest becomes urgent and the government has made the policy of paying off the capital and interest to support the universities to pay off their debts in 2010. There are problems of paying off their debts at universities because the authority did not pay enough attention to the problems, there were no clear policy of rewarding, there are difficulties in switching the fund and obstacles in the substitution between the original and new campuses and there is no longrun policy. The countermeasures are put forward in the thesis.

关 键 词：高等学校 债务化解 财务风险 防范机制 

分 类 号：G657[文化科学—教育学]