摘要
目前,债务风险已成为众多高校发展面临的严重问题,危及到高等教育的健康发展,成为社会公众及政府高度关注的领域。本文从会计学角度分析高校债务风险形成的原因,并尝试探究高校债务风险的防范和应对措施。
At present,debt risk has been a serious issue facing many colleges and universities and hindering theirh ealthy development.Therefore,this problem has been a concern to which both the public and the governments hould pay close attention.This paper explores into the preventive measures and countermeasures by making ana nalysis of forming mechanism of college debt risk from the accounting perspective.
出处
《常熟理工学院学报》
2011年第3期59-62,共4页
Journal of Changshu Institute of Technology
关键词
债务风险
信息披露
财务危机
debt risk
information disclosure
financial crisis
