摘要
高校的债务危机已经严重困扰了普通高等学校进一步发展和办学水平的提高,同时影响教师的心理。大规模扩招、高等教育投融资渠道的单一、高校财务管理缺乏社会问责是高校债务危机产生的直接原因。目前高校化解债务的方法只是"头痛医头,脚痛医脚",若要进行长效治理,需要完善高校财务管理的社会问责制、拓宽高等教育的投融资渠道、积极推进公办地方高校体制改革。
The debt crisis of colleges universities has seriously disturbed the Public colleges and universities for further development and improvement of educational standards,while it also affect the psychology of faculty members.Large enrollment,single channels of investment and financing,lack of social accountability on university financial management are the causes of college debt crisis.Stop-gap measures is the only means to resolve the current debts nowadays,while in order to carry out long-term management,university's financial management need to improve the social accountability,broaden channels for investment and financing of higher education and actively promote the system reform of Public Local Colleges and Universities.
出处
《财务与金融》
北大核心
2010年第3期48-52,共5页
Accounting and Finance
关键词
债务危机
投融资渠道
社会问责
高校体制
Debt Crisis
Channels of Investment and Financing
Social Accountability
System of Colleges & Universities