【摘要】 我国高校债务形成的主要原因在于高校扩招后基础设施建设投入需求强劲,而同期财政教育经费投入力度不足,贷款收益和风险不对等,财政教育资金使用缺乏绩效约束。要科学解决高校债务问题,政府、高校、银行应共同努力,合理分担责任。政府在加大投入的同时,应完善高校贷款管理办法,加强财务监管;高校应开源节流,积极筹措资金还贷;银行应积极参与债务重组,减免贷款本息;教育主管部门应推动高校转变办学理念,由外延式扩张向内涵式发展转变。更多还原

【Abstract】 China’s colleges and universities’ large amount of debt mainly resulted from the inadequate funding on education by government in the period when the higher education institutions need large-scale infrastructure construction input due to the expansion of enrollment,the lack of effective supervision system on the utility of resources,and etc.It is suggested that the government should increase education investment on the one hand,and perfect the loan management system and strengthen the financial supervision system on the other hand.Colleges and universities should raise money from different sources to pay the loan.The banks should actively participate in debt restructuring,decrease loan principal and interest.And the education department should lead and propel colleges and universities to change their development way from denotative expansion to connotative improvement.更多还原