本文選題：高校 + 負債　； 參考：《財會通訊》2013年11期

【摘要】：正我國高校負債經(jīng)營情況始于20世紀(jì)90年代。隨著高校自主辦學(xué)地位的確立,我國高校改變了過去完全由政府財政包辦的格局,走向了由單一的國家財政撥款過度到多元化籌資的道路。但是我國財政撥款來源相對不足,高校發(fā)展大部分依靠負債,這樣的情況在1998年高校大規(guī)模擴張后尤為突出。1998年部屬高校貸款總額不足5億元,2000年部屬45所高校貸款25億,到2010年底
[Abstract]:The debt management of colleges and universities in China began in the 1990's. With the establishment of the independent status of colleges and universities, universities in our country have changed the pattern of government finance in the past, and moved from a single national financial allocation to a diversified way of financing. However, the source of financial allocation in our country is relatively insufficient, and most of the development of colleges and universities depends on debt, which is especially prominent after the large-scale expansion of universities in 1998.The total amount of loans to subordinate colleges and universities was less than 500 million yuan in 1998 and 2.5 billion in 2000 in 45 subordinate colleges and universities. By the end of 2010
【作者單位】： 西南財經(jīng)大學(xué);
【分類號】：G647.5
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本文編號：1921338