试论高校负债发展中的筹资风险及其控制策略

On the Risk and Control of Financing by Liabilities in Universities

高校发展中的适度负债是解决制约高校超常规发展的有效方式 ,但高校在使用负债资金实现办学目标时 ,却存在巨大的风险。控制负债筹资风险的策略是 :1.把握现实 ,转变观念 ,树立风险意识 ;2 .确定适度的负债结构 ,降低资金成本 ;3.正确把握负债的数量与规模 ,保持合理的负债比率 ,提高偿债能力 ;4 .强化预算管理 ,建立控制风险和抵御风险的内部机制。

The moderate liabilities are an effective way to release the development universities, but there are enormous risks of liabilities in implementing the running schools. How to effectively control the risk of liabilities is an issue in the development of universities. The author considers: firstly, facing the facts, changing the conception and establishing the consciousness of risk, secondly, ensuring the moderate structure of risk and reducing the cost of capital; thirdly, correctly holding the amount and the scale of liabilities to maintenance rational ratio of liabilities and to improve the ability of compensating. Finally, establishing the inner mechanism of controlling and resisting risk.