| 中国高校过度负债现象研究的发展和评价 |
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| 引用本文： | 刘宇,周光,胡阳.中国高校过度负债现象研究的发展和评价[J].科学学与科学技术管理,2008,29(6):125-128. |
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| 作者姓名： | 刘宇 周光 胡阳 |
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| 作者单位： | 1. 南开大学,商学院,天津,300071
2. 天津商业大学,天津,300134 |
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| 基金项目： | 天津市高等学校人文社会科学重点研究项目，天津商业大学SRT项目 |
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| 摘 要： | 众多研究者对高校过度负债问题做出了详细的分析和论述,对该领域的研究文献进行了系统的梳理.揭示了高校负债的数量和特点,归纳了高校过度负债的政府原因、银行原因和高校原因,并总结了高校财务风险的危害,包括转化为财政风险,造成投资闲置浪费和给社会经济发展带来不良影响.最后,提出了相应的对策,包括明确政府职责,规范高校法人地位,完善高校财务管理体制和实现高校融资渠道多元化.
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| 关 键 词： | 高校 负债 贷款 财务风险 |
| 文章编号： | 1002-0241(2008)06-0125-04 |
| 修稿时间： | 2008年4月25日 |
Research on Excessive Debt Financing by Universities in China: A Literature Review |
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| LIU Yu,ZHOU Guang,HU Yang.Research on Excessive Debt Financing by Universities in China: A Literature Review[J].Science of Science and Management of S.& T.,2008,29(6):125-128. |
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| Authors: | LIU Yu ZHOU Guang HU Yang |
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| Abstract: | Researchers have conducted detailed analysis and discussion on the issue of excessive debt financing by universities in China. This paper gives a comprehensive review for the researches in this area. Firstly, the paper reveals the amount and characteristics of university's debt financing. Secondly, the paper summarizes the reasons of universities' excessive debt financing, such as the reasons from government, bank and universities themselves. Thirdly, the paper points out the harmful effects of high financial risk of universities, such as transferring the financial risk to the government, leading to waste of investment and taking harmful impact on the development of society and economy. At last, the paper puts forward the related countermeasures, such as clarifying the responsibilities of the government, regulating governance of the university, improving financial management systems of the universities and diversifying the university's financing channels. |
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| Keywords: | Universities Debt Loan Financial Risk |
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