中国高等学校贷款负债问题研究

发布时间：2018-04-30 02:05

本文选题：高等学校 + 银行贷款　；参考：《广西师范大学》2013年硕士论文

【摘要】：随着高等院校的连续扩大招生,学校规模不断扩大,经费投入不足与学校事业发展对资金需求扩大的矛盾日渐突出。学校基本建设、基本设施改造压力很大,资金不足已成为制约高校扩招任务完成的重要因素。为了适应这种发展的需要,近几年高校普遍开始了加大对学校建设的投入。我国公办高校利用商业银行贷款负债办学模式在悄然的启动并迅速发展起来。近几年来,学校贷款负债也成为媒体关注报道的焦点,高校贷款问题开始受到了社会大众的广泛关注。本文从四个方面分析了高校巨额举债的原因,以及并通过对高校贷款的现状分析引出公办高校的风险研究,并利用了财务指标体系来进行分析,本文提出了如何解决负债风险的几点对策：1.高校首先要制定贷款规划,提高资金使用效益,健全内外部审计制度,必将贷款计划纳入预算管理体系中；2.政府应建立募捐机制为高校吸纳更多的资金,也应逐步的增加对教育的投资,建立多元化的筹资渠道；3.银行应在高校贷后管理中发挥重要的作用,以及灵活的运用还贷方式,创新金融产品。以上措施将贷款风险降低到一个合理的、可接受的范围之内。
[Abstract]:With the continuous expansion of the enrollment of colleges and universities, the scale of the school continues to expand, and the contradiction between the lack of funds input and the expansion of the demand for funds in the development of the school cause is becoming increasingly prominent. There is great pressure on the reconstruction of the basic facilities and the shortage of funds has become an important factor restricting the completion of the task of enrollment expansion in colleges and universities. In order to meet the needs of this development, colleges and universities have generally begun to increase investment in school construction in recent years. The mode of running a school with loan liabilities of commercial banks in China's public colleges and universities has quietly started and developed rapidly. In recent years, school loan debt has also become the focus of media coverage, and the issue of college loans has been widely concerned by the public. This paper analyzes the reasons for the huge amount of university borrowing from four aspects, and through the analysis of the current situation of university loans leads to the risk research of public colleges and universities, and makes use of the financial index system to analyze. This paper puts forward some countermeasures on how to solve the liability risk: 1. Colleges and universities must first formulate loan plans, improve the efficiency of the use of funds, improve the internal and external audit system, and must bring the loan plan into the budget management system. The government should establish a fund-raising mechanism to absorb more funds for colleges and universities, and should gradually increase investment in education and establish diversified funding channels. Banks should play an important role in the post-loan management of colleges and universities, as well as flexible use of loan repayment methods, innovative financial products. The above measures reduce the loan risk to a reasonable and acceptable range.
【学位授予单位】：广西师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G647.5

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