对校外培训机构危机原因的研究——基于财务数据的角度  

Research on the Causes of Crisis in Off campus Training Institutions——From the Perspective of Financial Data

作　　者：刘桉柠 LIU An-ning(School of Economics and Management,Tianjin University of Science and Technology,Tianjin 300450)

机构地区：[1]天津科技大学经济与管理学院,天津300450

出　　处：《江苏商论》2023年第9期117-120,共4页Jiangsu Commercial Forum

摘　　要：2021年“双减”政策的出台,有效遏制了校外培训机构野蛮发展的现状,使众多培训机构面临倒闭的困境。不久后,A校外辅导品牌仅上市三年就宣布停牌,此事一出在家长群中引起哗然。本文从财务数据角度分析发现,教育机构普遍存在预收账款远远超过国家规定并且存在成本结构不合理的现象;此外,不少教育机构近几年在激进扩张,造血能力早已不足;最后,由于突发事件应对能力的不足,使众多教育机构的可持续经营面临重大不确定性。The introduction of the“double reduction”policy in 2021 effectively curbed the brutal development of off campus training institutions,causing many training institutions to face the dilemma of bankruptcy.Not long after,A's off campus tutoring brand announced its suspension after only three years of listing,causing uproar among parents.This article analyzes from the perspective of financial data and finds that educational institutions generally have a phenomenon where the advance receipts far exceed national regulations and there is an unreasonable cost structure;In addition,many educational institutions have been aggressively expanding in recent years,and their hematopoietic capacity has long been insufficient;Finally,due to the lack of emergency response capacity,the sustainable operation of many educational institutions is facing significant uncertainty.

关 键 词：校外培训机构 预收账款 激进扩张 突发事件的应对 

分 类 号：F23[经济管理—会计学]