高校负债风险与防范研究

摘  要
自1999年以来，高校规模不断扩大，对资金的投入也日益增多。而高校的资金来源渠道有限，为了长远的发展，不得不拓展融资渠道，这时对外负债就成为缓解高校资金紧张的有效手段。但是负债是一把双刃剑，它在缓解学校资金紧张的同时，也给学校带来了巨大的财务风险。
因此，防范和化解高校的负债风险成为高校快速发展过程中亟需解决的问题。本文通过对高校负债原因的分析，提出高校、银行、政府三方要共同联手，化解高校负债危机。首先，高校自身要清醒的意识到发展中面临的危机，提前建立财务风险预警系统，防患于未然。其次，政府要加强对高校的支持力度，改革财政拨款体制，增加对高校的财政投入，严格审查高校的发展规划和资金使用情况，提高资金利用率。最后，银行要对贷款加强贷前、贷后监督，贷前要严格审查高校建设项目，控制放贷规模，贷后要努力保证资金回笼，减少银行坏账、呆账。
相信只有三方通力合作，高校负债问题才会得到解决，高校才能健康、稳定的发展。
关键词：高校；负债；风险；防范；化解

Abstract
Since 1999, colleges and universities have been expanding in terms of capital investment are increasing. The limited sources of funding universities, to long-term development, have to expand financing channels, then ease the university's external liabilities has become an effective means of fund shortage. But debt is a double-edged sword, which the school funds to ease tensions, but also to the school an enormous financial risk.
Therefore, to prevent and defuse the risk of a University College of debt fast development process needed to solve the problem. Based on the causes of college debt analysis, universities, banks, employers and the Government should join hands together, resolve debt crisis in college. First, the university aware of their own to clear the crisis facing the development, establishment of financial risk early warning system against possible trouble. Second, the government should strengthen the university's support for reforming the financial allocation system, to increase college financial input, critical review of the development of university planning and the use of funds to improve capital efficiency. Finally, the bank should strengthen the credit before the loan, after the supervision of credit, loan pre-college construction projects to rigorous review and control the scale of loans, loan guarantees capital return after going to the effort to reduce the bank's bad debt, bad debts.
Believe that only three parties together, college debt problem will be solved, university to a healthy and stable development.
Keywords: college; liabilities; risk; prevention; resolve

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