摘要
由于政府财政经费投入不足,高校教育经费筹资渠道狭窄,利用率不同,我国高校始终处于经费短缺状况。负债办学机制的引入,在为高校带来发展资金的同时,也带来了财务风险,还因为作为买方市场的银行竞争激烈化,政府对高校举债法律主体属性的认识不明确,从而造成了"公地悲剧"现象。政府应明晰债务责任主体,银行要完善发放学校贷款的法律、法规及政策性缺陷,高校要科学决策,适度举债,谨防财务风险,避免"公共悲剧"现象。
Because of the insufficient funding from the government,lack of financial channels,and different utilization rate,universities in China has been always facing a situation of financial shortage.The running mechanism for the development of universities with debt leads to both the money and financial risk.As a result,the phenomenon of 'Tragedy of Public Land' arises,which partly results from fierce competition between banks and undefined understanding of liability.The government should make a clear understanding of liability subject.The bank should perfect the rules and regulations.The university should make a scientific decision of proper debt to avoid financial risk and thus the phenomenon of 'Tragedy of Public Land'.
出处
《高教发展与评估》
CSSCI
2011年第2期68-72,122-123,共5页
Higher Education Development and Evaluation
关键词
高校举债
财务风险
公地悲剧
college loan
financial risk
tragedy of public land
