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1、 Classified Index: CODE: 10075 U.D.C.: NO: 033166 A Dissertation for the Degree of M. Economics A Study of the Causes and Countermeasures of Colleges and Universities Obligation Financing in China Candidate: Wang Junhua Supervisor: Prof. Lv Baosheng Academic Degree Applied for: Master of Economics S
2、pecialty: Finance University: HeBei University Date of Oral Examination: June, 2006 摘 要 I摘 要 随着我国高等教育投融资体制改革的不断深化， 我国高等院校融资模式发生了历史性的变迁，融资渠道呈现出多元化趋势。特别是进入二十世纪 90 年代中后期，国家开始提倡实行高等教育大众化，迅速发展高等教育、实施高校扩招的政策，各高校纷纷以此为契机，扩大办学规模，努力实现跨越式发展。但是，高校超常发展需要巨额资金作为有力的支撑，为了解决高校发展经费需求巨大与国家财政拨款有限的突出矛盾，各高校普遍地采用了负债这一融资形式。
3、银行贷款解决了高校超常发展中的资金瓶颈难题,改善了办学条件,同时也为银行提供了新的投资领域。银行、高校间的一种“双赢”局面初现端倪。然而，负债融资是有成本的，贷款是要还本付息的，作为非营利性组织的高等院校，如果盲目巨额举债，将会背上沉重的债务负担，如果到期不能偿还债务，就会引发各种负债融资风险，不但不利于我国高校的长远发展，而且也会给银行业造成巨额不良资产。因此，如何防范高等院校负债融资风险是横亘在高校、银行、政府面前的一个重要课题。本文首先从历史角度出发，考察我国高等院校融资模式的变迁，对高校扩招的负债融资情况进行分析，论证我国高等院校负债融资的必要性和可能性。然后从我国高等院校负债融资的特
4、点出发，对高校负债融资风险的基本类型进行深入细致地分析，并从微观和宏观两个层面考察高校负债融资风险的成因。最后主要从高等院校角度出发，提出负债融资风险的防范对策，并向国家、教育行政主管部门和银行提出建议。 关键词 高等院校 负债融资 风险 Abstract IIAbstract With the higher education investment and financing system reform turning continuously and deeply, the financing modes of our colleges and universities are takin
5、g place huge change, the diversification trend of colleges and universities financing is getting evident. Enter 20 centuries especially since 1998, the nation popularizes higher education, promotes accelerating development of higher education, and carries out the expansion policy of colleges enrollm
6、ent. Each college takes the chance in succession, extending teaching scale, working hard for realization of colleges supernormal and jumping development. At the same time, the rapid development needs tremendous capital. For solving the contradiction of the colleges huge fund demand and the limit of
7、national public finance growth-appropriation, many colleges and universities are taking advantages of obligation financing. Utilizing bank loans can solve financial bottleneck problem, and improve schools conditions. Meanwhile, it also provided a good chance for commercial banks to expand investment
8、 scope and create new profit growth point. However, obligation financing has the cost, colleges and universities are required the repayment of capital and interest. Colleges and universities are nonprofit organizations, if they loan blindly a huge sum of fund, they may will back up the heavy obligat
9、ion burden, and cause various obligation-financing risks. In the long run, the action not only does harm to the development of the school, and also results in a huge sum of bad banking asset. Therefore, how guard against the colleges and universities obligation financing risks is an important topic
10、to schools, banks, and the government. At the first, this text from the historical angle, investigates the change of financing mode of colleges and universities, analyzing the expansion of colleges enrollment, and demonstrates the necessity and the possibility of colleges and universities obligation
11、 financing. The second, according to the characteristics of obligation financing of our colleges and universities, author delicately analyses the basic type of school obligation financing risk, and from the micro and macro levels investigates the risk causes. Finally, from the colleges and Abstract
12、IIIuniversities angle, author puts forward the countermeasures on obligation financing risks, and gives the nation, the education administration supervisors and commercial banks some suggestions. Keyword colleges and universities obligation-financing risk 目 录 IV目 录 第 1 章 绪 论1 1.1 研究背景1 1.2 相关概念界定2 1
13、.2.1 高等院校的定义及其特点2 1.2.2 高等院校负债融资的定义及其特点3 1.2.3 风险、 高等院校负债融资风险的定义及其特征4 1.3 相关文献研究综述5 1.3.1 国内研究现状5 1.3.2 国外研究现状6 1.4 本文研究的思路和内容6 1.4.1 研究思路和研究方法6 1.4.2 研究内容7 第 2 章 高校融资模式的历史变迁及高校扩招的负债融资分析8 2.1 高校融资模式的历史变迁8 2.1.1 第一阶段（1949-1980）高校融资模式：单一依赖财政拨款8 2.1.2 第二阶段（1980-1998）高校融资模式： 以财政拨款为主，社会筹资和高校自筹经费为辅10 2.1.
14、3 第三阶段（1999-至今）高校融资模式： 多元化融资格局出现端倪11 2.2 高校扩招的负债融资分析12 2.2.1 高校负债融资的可能性12 2.2.2 高校负债融资的必要性13 第3章 我国高等院校负债融资风险的类别与成因18 3.1 我国高等院校负债融资的特点18 3.2 我国高等院校负债融资风险的类别分析19 3.3 我国高等院校负债融资风险的成因分析21 目 录 V3.3.1 高等院校负债融资风险的微观成因22 3.3.2 高等院校负债融资风险的宏观成因25 第4章 我国高等院校负债融资风险的防范对策29 4.1 科学经营高校，提高管理水平29 4.1.1 树立风险观念， 加强风险防范 29 4.1.2 必须坚持科学的、理性的、可持续发展观29 4.1.3 培养、提升自己的核心竞争力，突出自己的办学特色
