我国普通高等院校债务危机的化解途径分析

发布时间：2018-10-19 13:00

【摘要】：近些年来我国高等教育得到了长足发展。一方面,这得益于现阶段我国社会经济基本面趋于好转；另一方面也得益于社会各界对高等教育的关注和投入。自上世纪末开始施行高校扩招政策以来，我国高等教育实现了由“精英化”向“大众化”的转变，更多的教育资源也较好地满足了社会对高等教育的需求，国家人力资源总量达到了历史的新高度。然而，伴随着高校快速建设与发展，高校债务问题走进了公众视野，成为了社会热议问题。高校债务问题，不仅影响高校的生存与发展，而且影响社会的诸多方面。有效地化解高校债务危机可以巩固和推进我国高等教育大众化的已有成果。因此，有必要对高校债务运行过程中存在的问题进行梳理、分析，以寻求全面解决高校债务危机的科学方法，从而减轻高校的债务压力，捋顺高校资金的来源途径，探寻出符合高校、政府、学生以及社会各界共同利益的高校筹资可持续发展之路。高等院校债务问题作为现阶段高等教育发展中的一个新问题，在理论上虽然有相关可供参考的学术观点，但其体系并不完善。国内对此进行的研究并不成熟，国外相关研究也较少见。学术界在高校债务问题上，虽然已经取得一部分成果，但是存在流于表面，治标不治本的缺陷。例如分析债务成因的论文多而研究化债措施的论文少；定性分析多而定量分析少；针对典型情况分析研究多而普适一般高校的研究措施少等等。解决各高校在建设发展过程中遇见的难题，就需要透过现象看到本质，寻找高校债务问题的理论根源，并创建适合我国高校筹融资的理论依据，为实际解决高校债务问题提供强有力的理论支撑。本论文的理论意义在于，一方面完善了教育资助理论体系；另一方面丰富了教育财政投入理论体系。为此，本论文对国内外的高校筹资、教育经济等方面进行文献梳理回顾，使以往的理论研究能够系统的展现出来；另一方面，从经济学、教育学、社会学等多个角度审视普通高等学校的债务危机问题，寻求与我国社会经济发展阶段相契合、与我国法律法规相符合的高校债务化解和预防的最佳理论模式，为实际解决债务问题提供有益参考。本论文的基本假设是：伴随着社会、经济的发展，我国高等教育的受益群体发生了改变，政府、高等院校、学生以及社会都成为了各自独立的主体。根据经济人假设，每个利益主体都是自利的，都会以自身利益的最大化为目标，这必将导致高等教育中的利益问题凸显，并在彼此间产生利益矛盾和冲突。最终必然要求合理整合各主体利益，通过制度创新和理论创新等方法来适应高等教育新阶段的改革发展需求。本文以高校债务问题为研究框架，综合运用文献研究法、定量研究法和跨学科研究法等多种方法，对高校债务危机进行全面系统的研究。结合前辈的学术成果，本论文主要运用经济学、博弈论等相关理论，探究高校债务的理论依据，深入分析我国高校债务化解问题，并且针对我国高校债务领域存在的实际问题，深挖债务危机的形成原因，借鉴国外在提高高校筹资水平工作中的有益经验，通过梳理高等院校教育筹资模式的利弊，试图探索我国高校贷款问题的最优解决途径。主要内容包括：高校债务的概述；高校债务存在的问题及原因分析；现有化债措施的优劣分析；化解高校债务问题的可能途径展望。本论文通过建立博弈论基础模型，运用经济学中预算软约束的原理，综合分析高校债务问题中各方的利益选择，从而发现高校预算软约束和各方利益风险转移之间的关联。化解高校债务问题是一个庞大的系统工程，总结和归纳国有企业和义务教育化债的经验教训，运用在高等院校的债务化解上。在此基础上，，提出我国高校化解债务的基本原则，以及相应的政策建议，并对我国高等院校未来筹融资途径进行展望，促进高等教育改革，使高等教育向着内涵式发展方向转变。本论文难免存在不足之处，敬请专家、老师们批评指正。
[Abstract]:In recent years, China's higher education has developed greatly. On the one hand, this has benefited from the improvement of the social and economic fundamentals of our country at the present stage; on the other hand, it also benefited from the attention and input of all sectors of society to higher education. Since the beginning of the last century, China's higher education has been realized by the university enrollment expansion policy. "elitism" forward "Popularity" The transformation of higher education resources also meets the demands of society for higher education, and the total national human resources has reached a new height of history. However, with the rapid construction and development of colleges and universities, the university debt problem has entered the public view and becomes a social hot issue. University debt problem not only affects the survival and development of university, but also affects many aspects of society. The effective solution to the college debt crisis can consolidate and advance the popularization of higher education in our country. Therefore, it is necessary to comb and analyze the problems existing in the course of university's debt operation, so as to find a scientific way to comprehensively deal with the debt crisis in colleges and universities, so as to reduce the debt pressure of colleges and universities. Students, as well as institutions of the common interest of all sectors of society, finance sustainable development. The debt problem of colleges and universities is a new problem in the development of higher education at the present stage. The research on domestic research is not mature, and foreign related research is also rare. Although some achievements have been achieved in the academic field, there is a defect that flows on the surface and does not stick to the standard. For example, there are many papers to analyze the cause of debt, and the paper has few papers to study debt; qualitative analysis is much less and quantitative analysis is few; for the typical case analysis and research, the research measures of general university are few and so on. To solve the problems that colleges and universities encounter in the course of construction and development, we need to see the essence of the phenomenon, find the theoretical source of the debt problem in colleges and universities, and create the theoretical basis for the financing of colleges and universities in our country, and provide a strong theoretical support for solving the problems of college debt in practice. The theoretical significance of this paper is to improve the theoretical system of educational financing and enrich the theoretical system of educational finance. To this end, the paper reviews and reviews the domestic and international literature on the financing and education of colleges and universities, and makes the previous theoretical research able to show the system. On the other hand, the debt crisis of ordinary institutions of higher learning is examined from several perspectives, such as economics, education, sociology, etc. Seeking the best theoretical model of debt relief and prevention in colleges and universities, which accords with our country's laws and regulations, provides a useful reference for solving the debt problem. The basic assumption of this thesis is that with the development of society and economy, the beneficiary groups of higher education in our country have changed, and the government, institutions of higher learning, students and society have become independent subjects. According to the economic man's hypothesis, each interest entity is self-interest, which will aim at the maximization of self-interest, which will inevitably lead to the problem of interest in higher education and the conflict of interests and conflicts between them. Finally, it is necessary to demand reasonable whole body interests and adapt to the reform and development needs of the new stage of higher education through institutional innovation and theoretical innovation. This paper studies the debt crisis of colleges and universities by using the methods of literature research, quantitative research and multi-disciplinary research in order to study the debt crisis in colleges and universities. Combining with the academic achievements of our predecessors, this paper mainly applies the theories of economics, game theory and so on, probes into the theoretical basis of university debt, deeply analyzes the problems of debt relief in colleges and universities, and analyzes the causes of the debt crisis in view of the practical problems in the field of debt in colleges and universities in our country. On the basis of the beneficial experience of improving the funding level of colleges and universities abroad, we try to find out the best way to solve the loan problems in colleges and universities by combing the advantages and disadvantages of the mode of education financing in colleges and universities. The main contents include the summary of university debt, the problems and causes of college debt problems, the advantages and disadvantages of existing debt measures, and the possible ways to resolve the debt problems in colleges and universities. By establishing game theory foundation model and applying the principle of budget soft constraint in economics, this paper comprehensively analyzes the choice of the interests of all parties in university's debt problem, thus finding the correlation between the soft constraint of the budget and the transfer of the risk of each party's interest. To resolve the debt problem of colleges and universities is a huge systematic engineering, sum up and summarize the lessons of state-owned enterprises and compulsory education debt, and apply them to the debt relief of colleges and universities. On the basis of this, the paper puts forward the basic principles of our country's colleges and universities to resolve the debt, and the corresponding policy suggestions, and looks forward to the future financing ways of colleges and universities in our country, promotes the reform of higher education, and makes the higher education shift towards the inward-covered development direction. There are some shortcomings in this thesis, please ask the experts, the teachers are very positive.
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G647.5

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