摘要
鉴于高校扩招、教育资金投入不足、高校筹资能力有限等情况,高校只能负债发展。高校管理者对负债的风险估计不足,易导致财务风险,因此,应从外部和内部控制高校负债的风险,促进我国教育事业良性发展。
With scale expansion imbalanced investment in education and the limited ability in financing, colleges and universities have to develop in debt. However, these institutions of higher learning underestimate the potential risk of being in debt, which is likely to cause chain effects. The problem must be handled from inside and outside ways to boost China's education development.
出处
《金陵科技学院学报(社会科学版)》
2015年第1期80-83,共4页
Journal of Jinling Institute of Technology(Social Sciences Edition)
关键词
高校
负债背景
负债影响
负债控制
institutions of higher learning
liabilities background
debt effects
control of being in debt