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高校负债的成因与对策
引用本文:田志龙. 高校负债的成因与对策[J]. 税务与经济, 2008, 0(5)
作者姓名:田志龙
作者单位:吉林省财政厅教科文处
摘    要:高校负债表面上看是高校扩招的直接后果,但其本质却是由高等教育准公共产品性质所决定,政府的宏观经济政策推动的。过度负债导致了目前高校的还贷危机。为此,政府一方面要通过各种手段协助高校清偿旧债;另一方面,要合理控制债务规模,加大投入,加强管理,拓宽教育融资渠道,做好高校债务风险防范工作。

关 键 词:高等学校  负债  债务危机  融资  风险防范

The Causes of Higher Institutions' Liabilities and Its Countermeasures
Tian Zhi-long. The Causes of Higher Institutions' Liabilities and Its Countermeasures[J]. Taxation and Economy, 2008, 0(5)
Authors:Tian Zhi-long
Abstract:On the surface higher institutions' liabilities is a direct consequence of the expansion of enrollment.But in fact it is decided by the quasi-public goods of higher education and driven by the government's macroeconomic policy. The excessive debt leads to the current crisis of repaying.Therefore,on the one hand,the government should help the higher institutions pay off the old debt through various means.On the other hand,the government must control the debt scale reasonably,increase the investment,strengthen the management,expand the financing channels of educa- tion and do a good job to prevent the liabilities risk.
Keywords:higher institution  liabilities  liabilities risk  financing  prevention work
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