我国高校负债经营存在的问题.pdf

大庆石油学院华瑞学院本科生毕业设计(论文) 摘 要 目前，负债经营已经成为了我国高校的一个主要特征，在一定程度上满足了 高校的资金需求，然而期间伴随的负债风险正逐渐影响着高校的正常发展，本文 正是认识到负债风险对高校发展的不利影响，通过实证分析及分类分析等方法的 运用对于我国高校负债经营进行了较为系统的研究。 对于我国高校负债的概念及特点进行了阐述，认为负债有保证形式单一、投 资期长、短贷长用、还款渠道单一 、贷款期限短等特点，之后文章细致的分析了 我国高校负债经营存在的问题，主要表现在还款计划不切实际，贷款时论证不够 充分，还贷渠道单一，贷款资金用途不规范四个方面，从而使得银行贷款权益无 法得到根本保障。根据这些问题文章认为，由于政府、高校以及银行三个方面的 原因导致了其存在众多问题，最后，文章多角度分析提出解决问题的方法，通过 政府、银行和高校三个方面的共同努力来化解负债风险，从而促进高校负债经营 的稳健进行。 关键词：负债经营；负债管理 ；高校财务风险; 大庆石油学院华瑞学院本科生毕业设计(论文) Abstract At present, liabilities operation has become a characteristics of our country’s universities,to a certain extent,it meetsthe fundingneeds for theuniversities,however, the liabilitiesrisk during itsperiod isgradually affecting thenormal development of our universities, this article recognizes the adverse effects that the liabilities operation has, and then it makes a systematic study of the liabilities operation through empirical analysisandclassification analysis. This paper firstly makes an overview of the define and characters of liabilities operation, and it think that it has several characters as follows: single guaranteed form, long investment period, short-long loan, and single repayment channel, and short loans duration, after that, this article makes a detailed analysis of the existing problems, it thinks that it mainly reflected four hands including unrealistic repayment plan, inadequate loan appraisal, single loan channels, non-standard use of loan funds, thus it can not be the fundamental guarantee of the rights and interests. According to these issues,thisarticle thinksthat reasons come from threehands includingthe Government, the institutions and the banks, finally, base on multi-angle analysis, this article puts forward solutions of the problems, through government, banks and institutions’mutual work can resolve liab