| 高校负债融资风险及其评价方法研究 |
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| 引用本文： | 程昔武,丁忠明.高校负债融资风险及其评价方法研究[J].财贸研究,2009,20(6). |
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| 作者姓名： | 程昔武 丁忠明 |
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| 作者单位： | 安徽财经大学,安徽,蚌埠,233030 |
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| 基金项目： | 安徽省教育厅项目"高等院校财务预警研究" |
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| 摘 要： | 高校负债融资解决了高校快速发展中的资金瓶颈难题,有力地改善了高校办学条件,但是负债融资也必然给高校带来还本付息的压力,由此形成财务风险,甚至可能引发财务危机。在分析高校负债融资风险的表现形式及成因的基础上,引入功效系数法评价方法,并通过具体案例探讨了功效系数法在高校负债融资风险中的应用问题。
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| 关 键 词： | 高校 负债融资 风险 功效系数法 |
Research on Risk of Debt Financing to Colleges & Universities and It's Evaluating |
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| CHENG Xi-wu DING Zhong-ming.Research on Risk of Debt Financing to Colleges & Universities and It''s Evaluating[J].Finance and Trade Research,2009,20(6). |
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| Authors: | CHENG Xi-wu DING Zhong-ming |
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| Institution: | CHENG Xi-wu DING Zhong-ming(Anhui University of Finance , Economics,Bengbu 233030) |
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| Abstract: | Debt financing to colleges & universities can solve the financial bottleneck problems during their high-speed development,and strongly improve conditions of colleges and universities. However,repayment of cost and interest of the debt financing is bound to bring pressures to colleges and universities,may bring financial risks,and even cause a financial crisis. Based on analysis about forms and causes of financial risks,this paper introduces the evaluation method in efficacy coefficient method,and probes int... |
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| Keywords: | colleges & universities debt financing risk efficiency coefficient method |
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