| 论高校负债管理及财务风险防范 |
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| 引用本文： | 张进.论高校负债管理及财务风险防范[J].江苏经贸职业技术学院学报,2008(1). |
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| 作者姓名： | 张进 |
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| 作者单位： | 南京邮电大学,江苏南京,210003 |
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| 基金项目： | 南京邮电大学教育科学“十一五”规划课题“高等教育投资体制改革的研究”(JG07KT02) |
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| 摘 要： | 1999年高校大幅扩招,作为非盈利机构,高校在投入巨额资金改变自身软硬件环境之后,不同程度地面临着巨额债务压力。过度负债严重影响了高校的教学、科研等各方面工作。结合高校的实际情况,对我国高校目前负债的现状及原因进行了系统分析,提出应从政府、金融机构、高校三个责任主体出发,通过增加财政投入、校区转换、加强监督管理、多渠道筹集资金等途径来化解和防范财务风险。
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| 关 键 词： | 高校 负债 财务风险 防范 |
On the Management of University Debt and the Precautions against Financial Risk |
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| Authors: | ZHANG Jin |
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| Abstract: | Since the broadening in 1999,universities,as non-profit institute,are faced with enormous pressure of debts after investing large amount of capitals in improving software and hardware environments,which has brought a bad influence on the normal operation of teaching and researching.In this paper,the current situation of debts and reasons are systematically analyzed,and most importantly,considering government,financial institution and university,the measures and precautions are brought forward to against financial risks: increase in investment,transfer of campus,reinforcement on supervision and more access to raising capital. |
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| Keywords: | university debt financial risk precaution |
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