摘要
高校债务基本上是政府债务,是投资性债务而不是经营性债务,是社会功能的代偿性表现。核实高校现有债务,重新明确偿债主体,建立政府和学校分摊偿还债务机制和偿债基金,调整高校负债结构,加强对高校基建和举债的管理,是化解高校负债、防止高校财务风险、保证高校稳定持续发展的可行之途。
University debt is in fact government debt,debt of investment instead of operational debt.It is the compensatory performance of social functions.Making clear present debt,clarifying debt paying subject,establishing debt paying mechanism and funds shared by government and school,adjusting debt structure and reinforcing the management of capital construction and borrowing debt are the efficient ways to solve the problem,prevent financial risk and guarantee the steady development of higher education.
出处
《内蒙古财经学院学报（综合版）》
2010年第3期122-124,共3页
Journal of inner Mongolia finance and economics college
关键词
高校
债务
财务风险
university
debt
financial risk
