摘要
在国家财政支持有限的情况下,高校通过向银行举债方式,完成了高等教育由精英教育阶段向大众化教育的过渡,但沉重的债务负担给高校正常教学运行带来了极度困难,财务风险日益显现.通过分析高校年度的经费支出和收入构成情况,从年度财务收支平衡角度出发,构建了举债规模发展高校的财务数学模型,分析了影响高校财务风险的因素,得出高校规模适度发展的结论.
With limited financial support from the government, the higher education in China managed to transit from the elite education to the popular education mainly by means of asking for loan from the bank. The bank loan has become a heavy burden on the colleges, which influences the teaching and research work in the higher education institutes. Based on our analysis of the college developing mode with loaning, and the income and expenditure situation, we established a mathematical model of fiance, with which we analyzed the influencing factors of financial risks in colleges. We come to the conclusion that the college should develop on a moderate scale.
出处
《南昌工程学院学报》
CAS
2009年第6期9-12,共4页
Journal of Nanchang Institute of Technology
基金
2007年江西省科技厅软科学研究计划项目
关键词
高校
规模发展
财务风险
数学模型
colleges
scale development
financial risk
mathematical model
