摘要
1999年以后,随着我国高等教育的跨越式发展,高等院校银行贷款现象推动了高等教育资金来源的多元化与市场化趋势。贷款收入已成为继政府拨款、学杂费收入之后,我国高等院校筹措资源的第三个主要渠道。本研究采用相关数据收集分析和实地调研考察的方式,对高校贷款融资选择的成因、高校财务运作特征、负债规模与高校财务运作特征间的关联性进行了深入系统的研究。研究结果表明:第一,扩招后在政府财政支持力度的减弱和学生数量剧增所导致的经费需求急速膨胀的双重压力之下,高校举债运作是在政府政策引导下金融机构和高等院校的共同利益契合的体现;第二,高校贷款推动了高等教育系统的再分化和机构间差距的再生产;第三,通过高校负债规模的影响因素分析发现,负债规模不仅受到高校类型、学术卓越性、学生规模的影响,同时与高校财务的健全状况之间存在着密切的联系。
Chinese higher education has undergone a dynamic development since 1999.With the tremendous expansion,the phenomenon that higher education institutions (HEIs) borrow loans has promoted the marketization of higher education financial resources.Borrowing has become the third major channel(after public budget investment, tuition fees) for HEIs to raise funds in China.Using the methods of quantitative data analysis and empirical research,this study examined the following matters systematically and in depth:(1) the reasons of different borrowings operations in colleges and universities;(2) characteristics of different types of financial operations in HEIs;(3) the status and influencing mechanism of borrowings in colleges and universities.The results showed that:First,under the dual pressures of decreasing government financial supports and increasing demands for funds after the rapid expansion of college enrollment,the choice of borrowing reflects the combination of the common interests of financial institutions and HEIs under the government policy. Secondly,borrowing behavior promotes the reproduction of stratification across higher education institutions.Third,based on analysis of influencing factors of the borrowings scales,it is found that the borrowing scale is not only influenced by the type, academic prestige and number of students of the institution,but also closely related to the financial characteristics of the colleges and universities.
出处
《北京大学教育评论》
CSSCI
北大核心
2011年第1期33-52,188,共20页
Peking University Education Review