本科生毕业论文《我国高校负债经营财务风险问题》解析.doc

PAGE  PAGE 14 河南财经学院本科生毕业论文 我国高校负债经营财务风险问题研究 姓　　名 学　　号 专　　业会计学指导教师 讲师 2009年05月15日 摘　要 近年来随着我国高等学校教育规模逐年大幅增长，高等教育的大众化快速推进。大部分高校为适应学校急剧膨胀的需要，大规模扩建、改建老校区，新建新校区。扩招为我国高等教育带来了良好的发展机遇，但由于政府的财政拨款没有同步增加，学生学费的收取受到政策和居民支付能力的限制，持续扩大规模使高等院校的财政陷入危机。高校只能通过向银行贷款以保证大量的基础设施建设所需资金。但正如一切事物都有其两面性一样，贷款也是一把双刃剑，它在增强高校的办学能力、缓解资金紧张的同时也给高校带来了巨大的财务风险。如何衡量和避免高校的财务风险问题就成为目前教育管理部门和高校财务管理者所要面临的问题。 本文对高校财务风险的类型和特殊性进行了介绍，并针对高校负债经营及其财务风险进行了较详尽的分析，最后，从高校的实际出发，对高校经营财务风险的防范和管理提出了有益的建议。 关键词：高校；负债经营；财务风险?MACROBUTTON NoMacro [Click and type abstract text here.]  Abstract Recently, Chinese higher education has greatly improved . The scale of higher education of China has been enlarged greatly and the popularity of higher education has been promoted quickly. To need the needs of rapid development many universities expand and rebuild their old campuses and build more new campuses. It is true that enlargement offers good opportunity to the higher education, but the constant enlargement will take the university finance into trouble without financial subsidies from the government. The high schools can do nothing but getting a bank loan to meet the basic need. As every coin has two sides, so is bank loaning. It caused great financial risks while enhancing the universities and relieving the problem of money shortages. How to measure and avoid financial risks now has been a major concern of education management and financial authorities in universities. The thesis proposes an index system of the tape and the special of financial crisis, and makes detailed analysis about operating deficit and financial crisis. At last, from the fact of the higher education, this thesis proposes some beneficial good suggestions to prevent and manage financial crisis of the higher education. Key Words: The higher education ; Operating deficit ; Financial crisis  目　录  TOC \o 1-3 \h \z \u  HYPERLINK \l _Toc228863911 引 言  PAGEREF _Toc228863911 \h 1  HYPERLINK \l _Toc228863912