摘要：自1999年，随着教育事业的发展，我国的高等教育已经逐步由精英式向大众化教育转变。在转变的同时，高校开始了大规模的扩建。在政府拨款相对不足，自身经济来源途径有限的情况下，高校采取了向银行贷款的方式，形成了巨额贷款的现象，然而巨额贷款给高校带来发展的同时也带来了风险。本文首先通过对高校负债现象进行描述，从政府、教育主管机构分析出高校贷款的原因，进而推断出在巨额负债形成后给高校带来的风险，包括：资金链断裂风险、信用等级降低风险、高资金成本风险、高校负债向政府转化的风险。最后针对所存在的风险提出解决措施：高校拓宽资金来源防止资金链断裂，做好财务规划；加强内部控制，银行放宽还款条件；做出相应筹资安排，发行专项教育国债；政府承担部分偿债责任，制定相关法律。
关键词：高校；负债；风险识别；风险防范
Abstract: Since 1999, with the development of education, China’s higher education has gradually turned from elite education into public education. At the same time, colleges and universities have begun to expand in large scale. Since the amount of government finding is limited and their own source of income is limited, colleges and universities take the way to borrow from banks, and it gives rise to a phenomena of huge loans. However, the large amount of university loan brought not only the development of colleges and universities but also a certain extent of risks. Starting from the current situation of university loans, this paper analyzes the reasons for college loans from the aspects of the government and education authorities. And this paper also inferred the risks to universities themselves after the formation of university debts, including the risk of fund chain rupture, the risk of credit rating reduction, the high cost of capital risk and the transformation of universities to government debt risk. According to the possible risks, this paper puts forward some solutions, such as expanding the sources of university funds to prevent fund chain rupture, making good financial planning, strengthening internal management, relaxing the repayment conditions by banks, making the corresponding financing arrangements, issuing special education national debt, bearing part of the debt liability by government and making laws.
Key Words: Colleges and Universities, Liabilities, Risk prevention, Risk prevention
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