高校适度负债经营的动因分析

On the Appropriate Debt & Management of Colleges and Universities

改革后的预算会计核算制度将负债列为会计要素。按现行制度,高校几乎不存在类似于企业的外部负债。但是,高校的会计核算制度中的负债概念并无特义性。负债经营是市场经济的一般规律,对高校的负债经营不能人为设限。适度的负债经营对部分高校既有现实需要性又具备客观可能性,走出认识误区,使高校资金成为社会资金运动的有机组成部分,有助于克服高校资金短缺与使用效益低下并存的顽症,使高等教育健康发展。

With open-up policy in china, budget accounting and checking has given more and more focus and seen as the major factor. However, according to the current rules, colleges and universities should not incur debt as enterprises But the accounting system in colleges and universities does not indicate a spe- cial meaning. In- debt management is one of the general laws in the market and it runs in the same way in colleges and universities. Appropriate in- debt management in universities has its necessity and significance and can be we can say that higher regarded as the part of social capital and help enrich the finance. In this way , education wont become a floating star in the economic reform.