新建本科高校—山东M学院债务风险管理研究

发布时间：2018-01-18 13:35

本文关键词：新建本科高校—山东M学院债务风险管理研究　出处：《青岛大学》2017年硕士论文　论文类型：学位论文

【摘要】：在我国高等教育大众化进程中,教育经费紧张在所难免。与欧美国家相比,我国高等教育经费来源单一,几乎所有高校都走上了负债运行的道路。新建本科高校负债严重的现象尤为突出,其中借贷业务中占比最大的是银行贷款。至2015年,我国新建本科院校(含独立学院)共678所,占全国普通本科院校的一半以上。相比国家重点高校和老牌本科高校,新建本科高校的发展更需要充足的办学经费支撑。由于高等教育现行机制的种种原因,新建本科高校为了快速解决办学经费融资困境,不得已选择了银行借贷,背负了沉重的债务负担。山东M学院2013年负债3亿多。本文分析M学院的债务成因和债务管理现状:4个外部成因和2个内部成因,从政府、学校两方面分别提出3条债务控制策略。以此探讨新建本科高校如何进一步加强债务管理,以及快速化解、管控高校债务可能的有效途径,引导新建本科高校如何适度举债,规避和化解债务风险,在一定程度上预防或避免可能发生的财务恶化现象,以保证新建本科高校的健康持续发展。
[Abstract]:In the process of popularization of higher education in China, it is hard to avoid the shortage of educational funds. Compared with the European and American countries, the funding of higher education in our country has a single source. Almost all colleges and universities have embarked on the path of debt operation. The phenomenon of serious debt in newly established undergraduate institutions is particularly prominent, among which bank loans account for the largest proportion in the lending business. Until 2015. There are 678 newly established undergraduate colleges (including independent colleges) in our country, accounting for more than half of the ordinary undergraduate colleges and universities in China, compared with the national key universities and established undergraduate colleges and universities. The development of new undergraduate colleges and universities need adequate funding support. Due to various reasons of the current mechanism of higher education, new undergraduate colleges and universities have to choose bank loans in order to solve the financing dilemma of school funds quickly. In 2013 the debt of Shandong M Institute more than 300 million. This paper analyzes the causes of debt and debt management of M College: four external causes and two internal causes from the government. In order to discuss how to further strengthen debt management, and how to resolve it quickly, this paper puts forward three debt control strategies in order to discuss the possible effective ways to control the debt of colleges and universities. How to guide the newly established undergraduate colleges and universities how to properly borrow debt, avoid and resolve the debt risk, prevent or avoid the possible financial deterioration to a certain extent, in order to ensure the healthy and sustainable development of the newly-built undergraduate colleges and universities.
【学位授予单位】：青岛大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G647.5

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