基于财政视角下的广西高校债务问题研究

发布时间：2018-06-22 16:38

本文选题：财政 + 高等教育　；参考：《广西大学》2013年硕士论文

【摘要】：从1999年开始的高校扩招运动促使高校加快了向国有商业银行巨额举债的步伐。当前随着高校债务偿债高峰的到来,高校债务问题日渐凸显。不仅高校自身由于背负巨额债务逐步使高校财务陷入困境,严重影响了高校正常科研教学工作的开展,而且高校巨额债务形成的大量不良贷款严重制约着当地的金融正常秩序和社会经济健康发展,因此高校债务问题已经逐步成为社会各方关注的焦点和热点问题之一,成为了一个摆在现实面前急需解决问题。本文在从理论分析出发界定政府在高校债务问题中担负重要责任的前提下,结合当前广西高校债务存在高校债务化解资金短缺、高校负债办学状况在今后一段时期内继续将存在和高校债务促使高校财务风险增大的问题的实际,从公共财政视角提出了解决广西高校债务问题,降低高校财务风险的短期和长期两套方案。短期内,通过采取财政加大投入支持高校债务化解工作,继续施高校贷款审核制度,继续实施财政贷款贴息补助政策和转换高校债务形式和鼓励高校进行土地置换工作等措施对广西高校债务的解决起到立竿见影的效果；长期上,通过采取完善广西高等教育财政经费保障机制以不断加大财政投入,完善相关财税政策和建立以市场为导向的高等教育多元投资体制吸引民间资本等措施,逐步完善广西财政支持高等教育发展机制体制,促进广西高等教育可持续健康发展。
[Abstract]:Since 1999, the college enrollment expansion movement has prompted universities to speed up the pace of borrowing from state-owned commercial banks. With the arrival of debt service peak in colleges and universities, the debt problem of colleges and universities is becoming more and more prominent. Not only do colleges and universities gradually get into financial difficulties because of their huge debts, but also seriously affect the development of normal scientific research teaching in colleges and universities. Moreover, the formation of a large number of non-performing loans in colleges and universities seriously restricts the normal financial order and the healthy development of social economy. Therefore, the debt problem of colleges and universities has gradually become one of the focus and hot issues concerned by all parties in the society. Has become a reality in front of the urgent need to solve the problem. On the premise of defining the important responsibility of the government in the university debt problem from the theoretical analysis, this paper combines with the existing university debt in Guangxi to resolve the fund shortage. In the future, the situation of running a university with debt will continue to exist and the university debt will promote the increase of university financial risk. From the perspective of public finance, this paper puts forward a solution to the problem of university debt in Guangxi. The short-term and long-term schemes to reduce the financial risk in colleges and universities. In the short term, by taking greater financial input to support the work of debt resolution in colleges and universities, we will continue to implement the examination and approval system for college loans. Continuing to implement the policy of discounting interest on financial loans, changing the form of university debt and encouraging colleges and universities to carry out land replacement work will have an immediate effect on the settlement of university debt in Guangxi; in the long run, By perfecting the financial fund guarantee mechanism of Guangxi higher education, increasing the financial input, perfecting the relevant fiscal and taxation policies and establishing a multi-investment system of higher education oriented by the market to attract private capital, etc. We will gradually improve the system of financial support for the development of higher education in Guangxi and promote the sustainable and healthy development of higher education in Guangxi.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G649.2;F812.7

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