高校负债经营下的理财创新

发布时间：2018-05-22 08:33

  本文选题：高校 + 负债　； 参考：《财会通讯》2013年11期

【摘要】：正我国高校负债经营情况始于20世纪90年代。随着高校自主办学地位的确立,我国高校改变了过去完全由政府财政包办的格局,走向了由单一的国家财政拨款过度到多元化筹资的道路。但是我国财政拨款来源相对不足,高校发展大部分依靠负债,这样的情况在1998年高校大规模扩张后尤为突出。1998年部属高校贷款总额不足5亿元,2000年部属45所高校贷款25亿,到2010年底
[Abstract]:The debt management of colleges and universities in China began in the 1990's. With the establishment of the independent status of colleges and universities, universities in our country have changed the pattern of government finance in the past, and moved from a single national financial allocation to a diversified way of financing. However, the source of financial allocation in our country is relatively insufficient, and most of the development of colleges and universities depends on debt, which is especially prominent after the large-scale expansion of universities in 1998.The total amount of loans to subordinate colleges and universities was less than 500 million yuan in 1998 and 2.5 billion in 2000 in 45 subordinate colleges and universities. By the end of 2010
【作者单位】： 西南财经大学;
【分类号】：G647.5
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本文编号：1921338