化解高校债务问题的途径研究

【作者】 刘奇伟；

【导师】 刘冬荣；

【作者基本信息】 中南大学 ， 管理科学与工程， 2010， 硕士

【摘要】 上世纪九十年代末,为应对亚洲金融危机影响,党中央、国务院作出了加快发展高等教育的决策,连续几年大规模增加高等学校招生人数,使我国高等教育步入大众化发展阶段。在招生人数迅速扩大、办学要求不断提高的情况下,一些学校原有办学条件已不能满足扩招需要,进行了大规模建设。由于种种原因,许多高校扩招建设所需资金都是以未来的财政投入和学费收入作为预期还贷来源,通过银行贷款解决的。近几年,随着各高校还贷期的逐渐临近和部分高校贷款规模的继续扩大,高校债务负担的影响日益显现,已经影响了学生培养质量,影响了高校可持续发展和稳定,影响了高等教育的健康发展,影响了金融行业的稳定。高校财务面临前所未有的危机,如不及时解决,可能还会引发越来越多的问题。因此,如何化解高校债务,成为当前和今后一段时期内各级政府、高校、银行等金融机构乃至整个社会的一项重要、紧迫的任务。本文首先通过公共产品理论、成本分担理论、产权理论等相关理论的分析,为化解高校债务问题提出了理论基础；在借鉴前人研究的基础上,阐述了高校负债的现状与存在的问题,进一步分析了我国高校负债产生的深层次原因；介绍了美国高校负债办学的做法,在比较的基础上,总结并反思了我国高校负债办学的诸多问题。最后,从政府、高校、银行和社会四个层面提出了化解高校债务问题的途径。更多还原

【Abstract】 In the end of the 1990s, to go against the influence of Asian financial crisis and enhance the development of high education in our country, the Party and the State Department made a decision that in several years the number of recruited students is enlarged continuously to a large extent, in order to promote the popularity of high education. With the rapid extension of the number of recruited students and the gradual improvement of standards to run a school, some colleges with the primary conditions which cannot meet the demand of enlarging the recruitment are rebuilt in a large scale. Due to various reasons, the construction capital of many high schools is obtained from banks with the future financial input and tuition fees as the loan guarantee. In recent years, with the coming of the deadline of loans and the extension of the scale of loans, the influence of high schools’loans appears gradually and the culture of students has been greatly influenced. Besides, the sustainable development and stabilization of high school, the healthy development of high education and the stabilization of financial industry are all influenced. If the crisis faced by the finance of high schools is not resolve d in time, more and more problems are probably intrigued. Therefore, solving the problem of high schools’loans becomes an essential and urgent task for the government, high schools, banks and even the whole society at present and in the period ahead.The article provides a theoretical background to resolve the problem of high schools’loans through analyzing some relevant theories, such as, the theory of public goods and the theory of sharing costs; based on the previous study, the article illustrates the current condition of high schools’loans and existing problems and makes a further analysis the deeply-rooted reasons causing high schools’loans in our country; the article introduces the measures taken by American high schools, and based on comparison, a conclusion is drawn and various problems of high schools’loans are discussed. Finally, from four aspects of the government, high schools, banks and the society, solutions to the problem of high schools’loans are put forward.更多还原