论高校校园基本建设资金结构的优化

Optimizing the College Construction Capital Structure

借鉴企业资本结构理论,对当前高校校园基本建设的资金来源情况进行分析,提出高校举债加快校园基本建设是我国高等教育事业跨越式发展和高校自我发展的必然选择。但高校应综合考虑事业发展规划、贷款风险等因素,确定合理的负债规模,优化基本建设的资金结构,以促进高校的可持续发展。

This paper makes an analysis of the sotirces of college construction capital based on the theory of enterprise capital structure and maintains that accelerating college construction by loan is a must to realize the leaping development of higher education as well as the development of individual colleges. However, efforts should be made for an appropriate debt size and an optimal capital structure on guard against the loan risk