预算软约束背景下高校债务风险防控机制研究  

Research on the Prevention and Control Mechanism of University Debt Risk under the Background of Soft Budget Constraint

作　　者：崔天培 温佳瑜 刘雪洁 CUI Tianpei;WEN Jiayu;LIU Xuejie(Logistics Service Center,Shenyang University,Shenyang 110041,China;Business College,Shenyang University,Shenyang 110041,China)

机构地区：[1]沈阳大学后勤服务中心,辽宁沈阳110044 [2]沈阳大学商学院,辽宁沈阳110044

出　　处：《沈阳大学学报（社会科学版）》2021年第6期660-664,共5页Journal of Shenyang University:Social Science

基　　金：辽宁省社会学会2021年度科研计划课题(LSHXHL2021-040);辽宁省教育厅2020年度科学研究经费项目(2020JYT18)。

摘　　要：阐述了预算软约束背景下高校债务风险防控的影响因素,分析了高校债务风险的形成机理,认为可以从5个方面解决高校债务风险防控问题:优化政府拨款模式;完善绩效考核标准和定期审计制度;实施多元化的筹措资金渠道;建立健全贷款审核评估机制;硬化“银校合作”预算约束。This article expounds the influencing factors of the prevention and control of university debt risks under the background of soft budget constraints.It analyzes the formation mechanism of university debt risks and believes that problems should be solved from five aspects:optimizing government funding models;improving performance evaluation standards and regular audit systems;implementing diversified funding channels;establishing a sound loan review and evaluation mechanism;hardening the budget constraints of“bank-school cooperation”.

关 键 词：预算软约束 高校债务 风险防控 策略 

分 类 号：F811.5[经济管理—财政学]