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政府化债后高校财务管理问题探析
引用本文:刘闫锋.政府化债后高校财务管理问题探析[J].陕西教育学院学报,2014(2):109-112.
作者姓名:刘闫锋
作者单位:陕西学前师范学院财务处,陕西西安710100
基金项目:陕西学前师范学院科研基金项目(2013KJ077)
摘    要:近年来在高等教育快速发展的大趋势下,大多数高校在负债的情况下办学力求满足社会对高等教育资源的需求。政府利用化解债务的方式解决高校资金上的问题。政府化债后期,高校应在开源节流的基础上加强资金管理,建立有效的债务偿还机制,使得学校健康可持续发展。

关 键 词:债务  高校  财务管理

Problems of University Financial Credits Supported by the Government
LIU Yan-feng.Problems of University Financial Credits Supported by the Government[J].Journal of Shaanxi Institute of Education,2014(2):109-112.
Authors:LIU Yan-feng
Institution:LIU Yan-feng (Shaanxi XueQian Normal University, Xi'an 710100, China)
Abstract:In recent years ,with the tide of rapid development of higher education ,most colleges and u-niversities try to meet the social demand for higher education even with quite high debts .Government therefore give support to resolve the debt problem-offers university funding .T his article suggests that col-leges and universities should strengthen financial management and reduce expenditure ,and also establish effective debt repayment mechanism .
Keywords:debt  college  financial management
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