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.
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