摘要
在我国高校外延式大规模扩张过程中,向银行贷款解决发展中遇到的财务困境成为办学者的一种选择。由于缺少必要的约束,高校群体性负债问题十分严重,潜伏着巨大的危机。本文从预算软约束的视角探讨高校群体性负债的原因,提出了一系列硬化高校预算约束的对策,为从制度上防止和化解高校的负债风险提出了一些建议。
With the rapid expansion of higher education, school administrators have to turn to commercial bank to deal with the financial distress. Because there is no necessary restraint on loan, huge collective liabilities of universities has emerged and financial risk and crisis has risen, which will make universities deviate from their historic mission. This paper attempts to discuss the reasons of the collective liabilities of universities from the perspective soft budget constraints and propose a serial of countermeasures to strengthen the college budget constraints, and give some suggestions to prevent and solve the high debt risk of universities.
出处
《教育发展研究》
CSSCI
北大核心
2010年第5期12-16,共5页
Research in Educational Development
基金
杭州市2009年度哲学社会科学规划课题“俄罗斯高等教育经费多元化:经验与启示”(B09JY03)的阶段性成果
关键词
预算软约束
高校群体性负债
soft budget constraints, collective liabilities of universities