摘要
在我国高校基建债务化解工作中,政府的公共管理责任和弥补基建投资"欠账"的责任不可或缺。目前,政府直补高校负债的化债方式还有待开拓。政府直补高校负债,应以高校借贷资金使用效益评估为基础,并根据高校办学条件标准、高校招生计划和建筑市场价格,分地域、分建筑类型、分建设年度计算政府应给予的财政补贴。
It argues the importance of the government responsibility in tackling with the university debt. However, the way of the government financial subsidy to university debt is limited. Then it brings forward that the government financial subsidy to university debt re- payment should be based on the analysis of the effectual use of university loan; and the cal- culation of financial subsidy should adopt the standards of school running conditions, the a- mount of enrollment and the building price of universities according to different areas, build- ing types and building years.
出处
《高等教育研究》
CSSCI
北大核心
2012年第5期56-63,共8页
Journal of Higher Education
关键词
高校贷款
高校化债
贷款效益
财政补贴
university loan
university debt repayment
effectual use of university loan
financial subsidy