本文關(guān)鍵詞：新建本科高�！綎|M學(xué)院債務(wù)風(fēng)險(xiǎn)管理研究　出處：《青島大學(xué)》2017年碩士論文　論文類(lèi)型：學(xué)位論文

  更多相關(guān)文章： 高校債務(wù) 新建本科高校 債務(wù)管理

【摘要】：在我國(guó)高等教育大眾化進(jìn)程中,教育經(jīng)費(fèi)緊張?jiān)谒y免。與歐美國(guó)家相比,我國(guó)高等教育經(jīng)費(fèi)來(lái)源單一,幾乎所有高校都走上了負(fù)債運(yùn)行的道路。新建本科高校負(fù)債嚴(yán)重的現(xiàn)象尤為突出,其中借貸業(yè)務(wù)中占比最大的是銀行貸款。至2015年,我國(guó)新建本科院校(含獨(dú)立學(xué)院)共678所,占全國(guó)普通本科院校的一半以上。相比國(guó)家重點(diǎn)高校和老牌本科高校,新建本科高校的發(fā)展更需要充足的辦學(xué)經(jīng)費(fèi)支撐。由于高等教育現(xiàn)行機(jī)制的種種原因,新建本科高校為了快速解決辦學(xué)經(jīng)費(fèi)融資困境,不得已選擇了銀行借貸,背負(fù)了沉重的債務(wù)負(fù)擔(dān)。山東M學(xué)院2013年負(fù)債3億多。本文分析M學(xué)院的債務(wù)成因和債務(wù)管理現(xiàn)狀:4個(gè)外部成因和2個(gè)內(nèi)部成因,從政府、學(xué)校兩方面分別提出3條債務(wù)控制策略。以此探討新建本科高校如何進(jìn)一步加強(qiáng)債務(wù)管理,以及快速化解、管控高校債務(wù)可能的有效途徑,引導(dǎo)新建本科高校如何適度舉債,規(guī)避和化解債務(wù)風(fēng)險(xiǎn),在一定程度上預(yù)防或避免可能發(fā)生的財(cái)務(wù)惡化現(xiàn)象,以保證新建本科高校的健康持續(xù)發(fā)展。
[Abstract]:In the process of popularization of higher education in China, it is hard to avoid the shortage of educational funds. Compared with the European and American countries, the funding of higher education in our country has a single source. Almost all colleges and universities have embarked on the path of debt operation. The phenomenon of serious debt in newly established undergraduate institutions is particularly prominent, among which bank loans account for the largest proportion in the lending business. Until 2015. There are 678 newly established undergraduate colleges (including independent colleges) in our country, accounting for more than half of the ordinary undergraduate colleges and universities in China, compared with the national key universities and established undergraduate colleges and universities. The development of new undergraduate colleges and universities need adequate funding support. Due to various reasons of the current mechanism of higher education, new undergraduate colleges and universities have to choose bank loans in order to solve the financing dilemma of school funds quickly. In 2013 the debt of Shandong M Institute more than 300 million. This paper analyzes the causes of debt and debt management of M College: four external causes and two internal causes from the government. In order to discuss how to further strengthen debt management, and how to resolve it quickly, this paper puts forward three debt control strategies in order to discuss the possible effective ways to control the debt of colleges and universities. How to guide the newly established undergraduate colleges and universities how to properly borrow debt, avoid and resolve the debt risk, prevent or avoid the possible financial deterioration to a certain extent, in order to ensure the healthy and sustainable development of the newly-built undergraduate colleges and universities.
【學(xué)位授予單位】：青島大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：G647.5

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