我国高等学校贷款风险管理研究

发布时间：2018-03-10 04:37

本文选题：高等学校　切入点：贷款　出处：《河南大学》2012年硕士论文　论文类型：学位论文

【摘要】：自1999年国家采取了扩大普通高等教育招生规模的政策以来，我国高等教育走上了发展的快车道，在十几年的发展中，我国高等教育实现了由“精英化教育”向“大众化教育”的转变，为推动经济社会快速发展和提高国民素质，发挥了重要的支撑和推动作用。高等教育的跨越式发展需要巨额的资金支撑，然而国家的财政性教育拨款的增长并没有与高等教育发展的增长保持一致，导致高校建设出现巨大的资金缺口，办学经费的不足严重制约着高等教育的快速发展，在国家相关政策的鼓励下，高校走上了举债办学的道路，举债办学有效的缓解高校资金紧张、教育经费投入不足的局面，贷款为高校的建设和快速发展做出了巨大贡献，但是，贷款对于高校来说是把“双刃剑”，随着还款期的到来，非盈利性质的高校通常拿不出少则几个亿，多则几十亿的资金用于偿还贷款，贷款风险逐渐显现，既影响高校的正常发展，又给社会带来不确定性因素，因此，加强高校贷款风险管理成为高校管理者亟待需要解决的问题。本文对我国高等学校、高校贷款和贷款风险管理相关概念进行了界定，结合我国高校贷款的概念与性质，对我国高校贷款风险的现状进行了深入分析。考虑到我国高校贷款的实际规模及特殊的历史背景，从四个方面深入分析了高校贷款的形成原因，指出我国高等学校贷款办学具有一定的必然性和危害性。在此基础上，初步建立了我国高校贷款风险管理框架。高校贷款风险管理基本框架从企业全面风险管理框架的八要素出发，结合我国高校贷款风险管理的具体情况，分别从每一个要素的角度分析和论述了如何对我国高校贷款风险进行管理的问题。文中通过构建高等学校银行贷款的风险评价体系，在已有的高校会计核算与财务制度基础上，通过设置一系列高敏感度、科学化的财务指标，观察其发展趋势和变化，对高校可能面临的财务风险实施预测。最后，为了应对风险，确保高等教育事业的健康、可持续发展，一方面要政府加大财政性教育经费的投入，保证教育事业增长和财政投入的相协调；另一方面高校自身也要拓宽资金筹措渠道，努力增加收入，要积极配合相关政策进行土地置换，与银行团进行贷款重组，“开源”的同时也要“节流”，建设节约型高校，要勇于打破现有的高校管理体制，，改革高校管理方式，建立现代大学制度。本文立足高校财务管理工作现实，通过理论与实践相结合的研究方法，初步构建了高校贷款风险管理框架，得出了一系列应对高校贷款风险的方法和控制措施，为管理高校贷款风险，实现高校的可持续发展提供一个新的思路。
[Abstract]:Since 1999, the government has adopted the policy of expanding the enrollment scale of general higher education, our country's higher education has been on the fast track of development, in the development of more than ten years, China's higher education has changed from "elite education" to "popular education", in order to promote the rapid development of economy and society and improve the quality of the people. The great-leap-forward development of higher education requires huge financial support, but the increase in the national financial allocation for education has not kept pace with the growth of the development of higher education. As a result of the huge fund gap in the construction of colleges and universities, the shortage of funds for running schools seriously restricts the rapid development of higher education. Under the encouragement of relevant national policies, colleges and universities have embarked on the road of running schools with loans. Borrowing money to run a school effectively alleviates the shortage of funds and insufficient investment in education. Loans have made great contributions to the construction and rapid development of colleges and universities. However, loans are a "double-edged sword" for colleges and universities. With the arrival of the repayment period, Non-profit colleges and universities are usually unable to find hundreds of millions of dollars, and billions of dollars of funds are used to repay loans. The risk of loans gradually emerges, which not only affects the normal development of colleges and universities, but also brings uncertainty to the society. Therefore, Strengthening the risk management of college loans has become an urgent problem to be solved by university administrators. This paper defines the related concepts of college loan and loan risk management in our country, and combines the concept and nature of college loan in our country. This paper deeply analyzes the present situation of college loan risk in China. Considering the actual scale and special historical background of college loan in China, this paper analyzes the reasons for the formation of college loan from four aspects. It is pointed out that it is necessary and harmful to run colleges and universities with loans in our country. The basic framework of university loan risk management is based on the eight elements of the enterprise comprehensive risk management framework and the concrete situation of the university loan risk management in our country. This paper analyzes and discusses how to manage the risk of college loans in China from the angle of each element. By constructing the risk evaluation system of bank loans in colleges and universities, on the basis of the existing accounting and financial systems in colleges and universities, this paper analyzes and discusses how to manage the risk of loans in colleges and universities. By setting up a series of highly sensitive and scientific financial indicators, observing the development trend and changes, and forecasting the financial risks that may be faced by colleges and universities, finally, in order to deal with the risks and ensure the healthy and sustainable development of the cause of higher education, On the one hand, the government should increase the investment of financial education funds to ensure the coordination between the growth of educational undertakings and the financial investment; on the other hand, colleges and universities themselves should also broaden the channels for raising funds and strive to increase their income. It is necessary to actively cooperate with relevant policies in land exchange, to reorganize loans with banks and groups, to "cut back on expenditure" while "open source", to build conservation-oriented colleges and universities, to dare to break the existing management system of colleges and universities, and to reform the management methods of colleges and universities. Establish a modern university system. Based on the reality of financial management in colleges and universities, through the research method of combining theory with practice, this paper preliminarily constructs the risk management framework of college loans, and obtains a series of methods and control measures to deal with the risks of loans in colleges and universities. It provides a new way to manage the risk of college loans and realize the sustainable development of colleges and universities.
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F832.4;G647.5

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