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浅谈高职院校负债办学的风险 被引量:2

Discussion on the Venture of Running School with Debts for Higher Vocational College
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摘要 高职学院负债办学存在风险,应树立勤俭办事业的思想,坚持审慎的原则,要优化负债结构,降低资金成本,加强财务负债管理,建立偿债基金制度,使学校步入“负债-发展-还债”的良性循环。 There are ventures for higher vocational college to run school with debt. Therefore the thought of thrift and the principle of prudence should be set. It is advocated that the structure of debts should be optimized, the capital costs should be reduced, the debts management should be enhanced and the debt-paid fund system should be built. Thus the college can step into a well-ordered cycle from owing to developing and then to paying.
作者 王娟娟
出处 《天津成人高等学校联合学报》 2005年第3期53-54,共2页 Journal of Tianjin Adult Higher Learning
关键词 负债 高职院校 风险 办学 资金成本 良性循环 基金制 财务 running school with debts venture prudence principle the structure of debts capital cost the debt-paid fund system
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