地方高校负债风险化解问题研究

发布时间：2018-03-21 23:02

本文选题：地方高校　切入点：负债风险　出处：《西南大学》2012年硕士论文　论文类型：学位论文

【摘要】：扩招后,由于政府教育经费投入不足,我国高校普遍利用银行贷款的方式筹集校园建设与发展资金,在办学规模、办学条件等方面都取得了突破性的进展,同时也积累了巨额的债务。地方高校作为我国高等教育的扩招主体,由于政府教育经费投入相对有限,负债问题更为严峻。2010年,全国共有1164所地方所属的普通高校负债,金额约为2634.98亿元。迫于巨额债务的还本付息压力,一些高校甚至出现资金链断裂,陷入了财务无法运转的困境；更有高校为偿还本息,努力缩减日常的经费开支、减少科研经费、拖欠基础项目的款项,这些都严重影响到高校正常教学秩序和教育活动的开展,降低了教学质量。地方高校的巨额负债问题,不仅限制了高校自身的快速健康发展,而且给金融市场埋藏下了一个巨大的风险隐患,不利于社会的和谐发展。2010年10月,由财政部、教育部联合发出的《关于减轻地方高校债务负担化解高校债务风险的意见》,标志着政府化解地方高校债务工作正式启动,如何化解与防范地方高校负债风险的成为我们亟待解决的研究课题与现实问题。通过对地方高校负债现状入手,重点分析负债风险以及传导效应的负面影响。并结合我国地方高校债务化解的实际,选取某省地方高校为例,该校属于地方新建高校,贷款负债主要用于基础设施建设,债务负担重、还本付息压力大具有较强的代表性,具体探讨该校贷款负债中存在的风险与问题。然后从政府、高校、银行以及制度四个维度,试图总结出造成我国地方高校巨额负债的深层原因。另外,引入国内外关于负债化解的相关经验,包括国企改革中的国有企业债务重组以及美国联邦政府化解高校债务风险的经验措施,为我国目前地方高校负债风险的化解提供有益参考和模式借鉴。在此基础之上,提出全面化解地方高校负债风险的策略建议。政府必须加大对地方高校债务化解的支持力度,不但要加大财政投入,通过贴息、补息、专项化债基金等方式减轻地方高校的债务负担,还应采取鼓励地方高校积极化债的激励措施。从地方高校的角度而言,应强化财务预算管理,建立财务风险预警机制；加强高校贷款管理,提高资金的使用效率；高校应结合自身发展实际,选择适合的负债化解模式：建立多元化融资渠道,提高长期还贷能力。
[Abstract]:After the enrollment expansion, due to insufficient investment in government education funds, colleges and universities in our country generally use bank loans to raise funds for campus construction and development. They have made breakthrough progress in terms of the scale of running a school and the conditions for running a school. At the same time, they have accumulated huge debts. As the main body of enrollment expansion in higher education in China, local colleges and universities have a more serious debt problem due to the relatively limited investment in government education funds. In 2010, there were 1164 local colleges and universities in China. The amount is about 263.498 billion yuan. Under the pressure of debt service, some colleges and universities have even broken the capital chain and got into financial difficulties. In order to repay principal and interest, some colleges and universities have made efforts to reduce their daily expenditure. Reducing scientific research funds and defaulting on basic projects have seriously affected the normal teaching order and the development of educational activities in colleges and universities, and reduced the quality of teaching. It not only limits the rapid and healthy development of colleges and universities themselves, but also buries a huge hidden risk to the financial market, which is not conducive to the harmonious development of society. In October 2010, the Ministry of Finance, The "opinions on reducing the debt burden of Local Colleges and Universities" issued jointly by the Ministry of Education to reduce the risk of university debt marks the official start of the government's efforts to resolve the debts of local colleges and universities. How to resolve and prevent the debt risk of local colleges and universities has become an urgent research topic and practical problems. Starting with the present situation of local universities' debt, the paper analyzes the negative effects of debt risk and conduction effect. Combined with the actual situation of debt resolution of local universities in China, a local university in a certain province is selected as an example, which belongs to the newly built local colleges and universities. The loan liabilities are mainly used in infrastructure construction, the debt burden is heavy, and the pressure of servicing the principal and interest is relatively strong. The risks and problems existing in the loan liabilities of the university are discussed in detail. Then, from the four dimensions of the government, universities, banks and institutions, This paper attempts to sum up the deep causes of the huge debts of local colleges and universities in China. In addition, it introduces the relevant experience of debt resolution at home and abroad. Including the debt restructuring of state-owned enterprises in the reform of state-owned enterprises and the experience measures of the United States federal government to resolve the debt risk of colleges and universities, this paper provides a useful reference and model for solving the debt risks of local colleges and universities in China at present. The government must increase its support for the debt resolution of local colleges and universities, not only by increasing financial input, but also by subsidizing interest through interest discount. In order to lighten the debt burden of local colleges and universities, we should take some incentive measures to encourage them to actively turn their debts. From the angle of local colleges and universities, we should strengthen financial budget management and establish financial risk early warning mechanism. In order to strengthen the management of college loans and improve the efficiency of the use of funds, colleges and universities should choose the appropriate debt solution mode according to their own development practice: establishing diversified financing channels and improving long-term loan repayment capacity.
【学位授予单位】：西南大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：G647.5

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