摘要
本文论述了举债办学对当前高校跨越式发展具有的重要作用,对举债办学资金用途提出明确界定,并就举债 办学资金的监控提出了五点具体建议。本文对生产性负债和消费性负债等金融管理理论作了较精辟的分析、阐述。
This paper discusses the important role that school - running funds in debt plays in the leaping development of the present colleges and universities and sets a definite bound on the use of school - running debt funds. The author puts forward five specific suggestions on how to control the school - running debt funds. The paper also has a thorough analysis and explanation of such financial management theories as productive liabilities and consumption liabilities.
