天津市属高校债务化解问题研究

发布时间：2018-05-30 22:32

本文选题：市属高校 + 债务化解　；参考：《天津科技大学》2017年硕士论文

【摘要】：当前在我国,高校负债发展已经是一个相当普遍的现象。在高等教育不断扩招和和政府对教育财政投入不足的背景下,高校通过银行借贷的方式筹措资金也是无奈之举。但是随着高校债务规模的不断扩大,高校债务问题已经严重影响到高校日常的运营和教学科研活动,给高校的发展带来了巨大的风险。高校作为非营利性质的公共服务机构,如何通过拓宽资金筹措渠道、提高资金运作能力、加强自身财务管理水平等方法来化解其所负银行债务,是当前许多高校所面临的十分现实的问题。一方面,高校债务的化解离不开政府的资金支持;另一方面高校作为银行贷款资金的使用者,对债务的偿还有着不可推卸的责任。2009年教育部将“开展化解高校债务风险工作”明确列入年度工作要点,2010年天津市根据权属关系开始对市属高校进行银行债务化解工作。本文先从宏观层面简单介绍了高校债务的特点和债务风险的影响,同时详细介绍了天津市市属高校化债工作的现状,并以市属X高校为个例,借助“高等学校银行贷款额度控制与风险评价模型”通过对贷款控制额度和风险指数的测算,从微观上分析化债工作质量。在对当前地方高校债务现状和化解质量充分分析的基础上,分析指出制约地方高校化债质量的因素,并结合美国高校债务管理和多元化筹资经验,从政府和高校两个角度提出了改进地方高校化债质量的相关对策。
[Abstract]:At present, the development of university debt is a very common phenomenon in our country. Under the background of increasing enrollment of higher education and insufficient government investment in education, it is helpless for colleges and universities to raise funds through bank loans. However, with the continuous expansion of university debt, the problem of university debt has seriously affected the daily operation of colleges and universities, teaching and research activities, and brought great risks to the development of colleges and universities. As a non-profit public service organization, colleges and universities can resolve their bank debts by widening the channels of raising funds, improving their ability to operate funds and strengthening their own financial management level. It is a very realistic problem that many colleges and universities face at present. On the one hand, the settlement of university debts can not be separated from the financial support of the government; on the other hand, colleges and universities, as users of bank loan funds, In 2009, the Ministry of Education explicitly listed "carrying out the work of resolving University debt risk" as the main points of the annual work. In 2010, Tianjin began to solve the bank debt of municipal colleges and universities according to the tenure relationship. This paper first introduces the characteristics of university debt and the influence of debt risk on the macro level, and at the same time, introduces the present situation of Tianjin municipal colleges and universities in detail, and takes the city X university as an example. With the aid of the "Model of Credit quota Control and risk Evaluation of University Banks", this paper analyzes the quality of the work on loans from a micro perspective through the calculation of the loan control quota and the risk index. On the basis of analyzing the present situation of local university debt and resolving quality, the paper points out the factors that restrict the quality of local university debt, and combines the experience of American university debt management and diversified financing. This paper puts forward the relevant countermeasures to improve the quality of local colleges and universities from the two angles of government and university.
【学位授予单位】：天津科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G647.5

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