摘要
为适应高校教育大众化要求 ,高等学校进入了规模扩张阶段 ;政府投入的不足 ,使高校负债发展成为必然选择 ;由于政府拨款和自身收入的增长幅度有限、高校内部财务管理制度缺失等因素易导致高校负债风险的产生。落实高校的办学主体地位 ,建立高校风险遇警机制 ,调整负债结构 ,建立健全内控机制等 ,可以有效控制高校负债风险的发生。
In order to meet the needs of university's educational popularization, the institution of higher education has entered scale enlargement stage; The deficiency which the government invests, must choose to develop into while making the university in debt; Because government allocate funds with one's own increasing degree limited, financial management system person who lack apt to cause university in debt production of risk factor inside the university of income. Implement the running a school in the subject position of the university, set up university's risk and meet the alert mechanism, change the structure in debt, set up and amplify and accuse of the mechanism and wait for inside, can control the emergence of the risk in debt of university effectively.
出处
《黑龙江高教研究》
北大核心
2004年第5期153-156,共4页
Heilongjiang Researches on Higher Education
关键词
高等学校
负债风险
微观成因
控制
institution of higher education risk in debt micro origin cause of formation control
