摘要
经估算,我国普通高校债务的规模是4580亿元。高校债务形成的原因在初期和后期有所不同,高校扩招是高校基本建设规模扩张和大规模债务形成的最初的推动因素。扩招造成的高校财务自主权的过度扩大与财务制度的变化、高校领导的政绩竞争以及腐败,则对高校的债务形成有着长期的影响。建议对高校和政府实行高校债务偿还目标责任制,今后5年内,政府每年至少增加640亿元的专项拨款用于高校还债。重新要求高校严格执行"量入为出、收支平衡"的财务制度,严格限制高校举债的权利。
It is estimated that the total size of regular colleges and universities. The accumulation current debt level is 458 billion RMB owed by China＇s of college debt arises from different causes over different stages. At the beginning, the significantly increased investment in college infrastructure during the coUege expansion is the primary cause of college debt. The continued increased in college debt is attributed to the subsequent expansion of college＇s financial autonomy, the competition for political performance of college managers, and corruption. To curb the debt growth, it is suggested that a financial target responsibility system should be implemented by the government and among colleges and universities. In the next five years, it is estimated that a minimum of 64 billion RMB is required from the government budget to service and repay the college debt. Further, the principle of ＂live within its means, balance of payments＂ should be implemented by colleges, and the autonomy of holding debt should be restricted for colleges.
出处
《中国高教研究》
CSSCI
北大核心
2012年第2期63-67,共5页
China Higher Education Research
基金
教育部人文社会科学基金"公共财政改革下的高校法人权利与高等教育财政改革"(项目批准号:06JA880069)
教育部"211工程"三期子项目"中国特色的公共管理与公共政策科学平台建设"
中国人民大学北京市重点学科"教育经济与管理"专业基金的资助
关键词
普通高校
债务问题
政府责任
Regular Institutions of Higher Education
Debt Issue
Responsibility of Government
