摘要
当民办高校遭遇生源危机,在学费收费标准提升空间有限和办学成本上升的情况下,民办高校财务收支可能失衡,无法偿还到期债务,易爆发财务危机。保持低负债或者无负债的资本结构,坚持特色办学以稳定和增加生源,建立健全财务管理体制以防控风险,是民办高校实现财务安全的主要途径。
When the private higher learning institutions encounter the crisis of student - sources and under the circumstance that the tuition＇s increasing space is limited and school-raising cost rises, the financial revenue and expenditure of private colleges and universities may unbalance and be unable to repay debts, prone to financial crisis. It is a main way for private institutions of higher learning to achieve financial security to maintain low debt or debt-free capital struc- ture, adhere to the characteristics of school in order to stabilize and increase student - re- sources, and establish and perfect the financial management system in order to prevent and control the risk.
出处
《吉林工程技术师范学院学报》
2013年第12期4-6,共3页
Journal of Jilin Engineering Normal University
基金
福建省教育科学"十二五"规划项目(FJCGZZ12-018)
福建省教育厅A类社会科学研究项目(JA12530S)
关键词
民办高校
财务危机
资本结构
财务管理体制
private institutions of higher learning
financial crisis
capital structure
financialmanagement system
