【摘要】 建立科学、合理、有序的负债运行体系,选择最优负债结构,防御负债风险,是当前高校财务管理中迫切需要研究和解决的问题。文章分为两个部分:第一部分讨论高等学校最佳负债结构的确定及基本方法的选择;第二部分建立高校风险预警机制,调整负债结构,建立健全内控机制等,可以有效控制高校负债风险的发生。更多还原

【Abstract】 Establishing a scientific, rationale and orderly debt system, finding the best liability structure in order to guard against the debt risk, are the foremost important problem to be solved for the accounting management in institutions of higher learning. The first part of this article is to discuss the best debt structure and the methods to find it; the second part is to establish the risk indicators system, seek the way to adjust the structure, set up the selfcontrol system for the purpose of controlling the debt risk in the institutions of higher learning effectively.更多还原