高校负债融资中财务风险的控制

On the Control of Financial Risks in Colleges' Financing under Liabilities

论述了高校作为独立的法人实体,在面临扩招的发展机遇和资金“瓶颈”制约的情况下,运用负债融资筹措资金的必要性与可能性;根据负债融资要求按期偿还和具有使用的时间性特点,提出了建立高校财务预警线的设想,阐明了加强贷款管理,防范和控制财务风险的迫切性。

The necessity and possibility of financing under liabilities in colleges and universities are analyzed in the face of the expanding opportunities and the bottleneck restrictions of lack of capitals. Since financing under liabilities is temporary and should be repaid in time, it is proposed in this article that a finance alert line in college＇s finance work be established. It is also held that it is necessary to enforce loan management and urgent to prevent and control financial risks.