【摘要】 随着高等学校进入快速发展期,银行贷款成为高校筹资的重要手段,如何防范贷款风险,已成为各高校和其他教育部门亟待解决的现实课题。高等学校在利用贷款中存在着一些不容忽视的问题,因而必须从不同层面提出防范贷款风险的应对之策:从管理上提高贷款使用的效益,建立可操作性强的科学决策程序,建立行之有效的贷款资金管理机制,建立科学规范的财务内部控制体系;从总量上控制贷款的规模,以学校支付利息的能力来控制贷款规模,以贷款风险评价模型来测算贷款规模,以财务报表中的若干指标分析贷款规模。更多还原

【Abstract】 Chinese colleges and universities have entered a period of rapid progession and hence bank loaning has become an important means for funds raising. But how to avoid loan risks has come to be a practical issue to consider for college and university leaders and education departments. The present paper begins with the existing problems in utilizing loans in Chinese higher institutes of education and, in terms of a detailed analysis, puts forward from various perspective the countermeasures for the loan risks.更多还原