对新时期高职院校负债发展的思考

The Thoughts of Development of Advanced Vocational and Technical Colleges with Liabilities at the New Stage

最近几年,高职院校发展迅猛,经费投入不足与事业发展对资金需求扩大的矛盾日渐突出,负债发展已成为高职院校筹集资金加速发展的新模式。在负债办学过程中高职院校的财务工作变得越来越复杂。财务部门及管理人员要用新的视角、改革的思维,全面审视和研究负债办学的前瞻性、可行性等问题,探索市场经济下办学模式的新角度,在把握教育大发展历史机遇的同时,加强负债管理,控制财务风险,从而进一步推动高教事业的全面发展。

In recent years, advanced vocational and technical colleges develop quickly. The contradiction between the lack of investment and the enlargement of the demand of funds for the cause development becomes prominent .The development with liabilities has been the new model of schools to raise money to promote the development. During the course of running school with liabilities, the financial work of advanced vocational and technical colleges becomes more and more intricate. The financial department and managers should apply new visual angle and the thoughts of reform to exam and study the future-look and feasibility of running school with liabilities; to explore the new visual angle to the model of running school under the market-oriented economy. At the same time, we should tighten up the management of liabilities, control the financial risk to promote the all-round development of high education's cause.