广东省属高校债务风险管理研究

发布时间：2018-01-04 16:12

本文关键词：广东省属高校债务风险管理研究　出处：《华南理工大学》2012年硕士论文　论文类型：学位论文

【摘要】：在1999年开始的“高校扩招”教育政策影响下，广东高等教育实现了从“精英”教育向“大众”教育的历史性跨越，为经济强省提供了强有力的智力支撑和技术支持。广东省属高校也抓住此次扩招的契机，扩大高校办学规模，改善办学条件，却也背上了巨额的债务，但由于省属高校本身创收能力有限，导致无力偿还，地方高校债务风险危机已经凸显，影响了省属高校的健康发展。在此背景下，广东省作为改革开放的前沿阵地和全国经济发展排头兵，在此背景下，对广东省属高校债务风险管理进行研究，探索加强广东省属高校债务风险管理的对策和新思路，具有十分重要的现实意义。本文以广东省属高校债务风险管理为研究对象，首先从高校债务风险管理的概念界定并结合风险管理理论等理论资源进行分析，构建分析研究理论基础。其次分析中央及广东省对高校债务风险管理措施以及广东省属高校债务风险管理的成效与进展。再次，采用比较研究方法，对美国、香港的高校债务风险管理经验以及国内其他省份高校债务风险管理经验进行分析研究。针对省属高校债务风险管理存在的问题提出了加强广东省属高校债务风险管理的对策和建议。一是加大财政支持省属高校化解债务力度。二是完善广东省属高校债务风险管理法规政策体系。三是加强高校规范财务管理，提高教育资金效益。最后，，本文得出如下结论：一是广东省属高校债务风险管理政策在高校的执行是有成效的；二是广东省属高校债务存在财务风险，应引起政府高度重视。
[Abstract]:Under the influence of the educational policy of "expanding enrollment in colleges and universities" which began in 1999, Guangdong's higher education has achieved a historic leap from "elite" education to "mass" education. Guangdong Province colleges and universities also seize the opportunity to expand the scale of colleges and universities, improve the conditions for running schools, but also on the back of a huge amount of debt. However, due to the limited ability of provincial colleges and universities to generate income, leading to inability to repay, the debt risk crisis of local universities has been highlighted, which has affected the healthy development of provincial colleges and universities. Guangdong Province as the forefront of reform and opening up and the national economic development of the vanguard, in this context, the debt risk management of universities in Guangdong Province is studied. It is of great practical significance to explore the countermeasures and new ideas for strengthening the debt risk management in Guangdong provincial colleges and universities. This paper takes the debt risk management of Guangdong province universities as the research object. Firstly, it defines the concept of debt risk management in colleges and universities and analyzes the theoretical resources such as risk management theory. Secondly, the paper analyzes the effectiveness and progress of the central government and Guangdong province on the debt risk management of colleges and universities. Thirdly, the comparative research method is used to analyze the effect and progress of the debt risk management in the universities and colleges in Guangdong province. The experience of debt risk management in colleges and universities in Hong Kong and other provinces in China is analyzed and studied. In view of the problems existing in debt risk management of provincial colleges and universities, the paper puts forward the strengthening of debt risk in colleges and universities of Guangdong province. The first is to increase financial support to provincial colleges and universities to resolve debt, the other is to improve the Guangdong provincial colleges and universities debt risk management laws and policies system. Third, to strengthen the financial management of colleges and universities. Finally, this paper draws the following conclusions: first, the implementation of debt risk management policy in Guangdong Province is effective; Second, the financial risk of debt in Guangdong province should be attached great importance to by the government.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：G647.5

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