高校負債風險防范研究.pdf

1、北京交通大學碩士學位論文高校負債風險防范研究姓名：卞艷申請學位級別：碩士專業(yè)：會計學指導教師：祝祖強20090601j＆塞鑾道太堂亟堂僮論塞△旦曼I基△￡至ABSTRACTABSTRACT：Underthepolicesofexpandingcollegeadmission，China’Shighereducationhasembarkedonthepathofdevelopmentbyleapsandbounds，tryingteal

2、izethetransformfrom‘‘eliteeducation’’to‘‘masseducation’’assoonaspossibleInthedecade，China’ShighereducmionhasdevelopedrapidlyTheenrollmentWasfrom965，800peoplein1998to5670，000peoplein2007Thegrossenrollmentratewasonly98％in1

3、998，whileitreached23％in2007HowevertheincreaseinfinancialallocationsCannotmeettherequiredfundthattherapiddevelopmentofcollegesanduniversitiesneed，andlackofschoolfundinghasseriouslyhamperedtherapiddevelopmentBecausefinanci

4、alfundingislackandotherfinancingchannelsarelimited，itisinevitablechoicetosecureabankloanasasolutiontothefinancingItisnodoubtthatthedebtisadouble—edgedswordforthedevelopmentofcollegesanduniversitiesItisatemporarychoicetos

5、olvethenecessaryfundingproblems，buttheliabilitieshaschangedthecapitalstructure，furthermoreithasincreasedtheriskduetotheimpactofoverweightandnormalschoolscheduleoffinancialpaymentsandnotabletepaytheloanprincipalandinteres

6、tFormtherecentdataofhugeliabilities，itiseasytoseethatmostcollegesanduniversitieshavelargeamountsofloansWiththeadventofmaturitytheamountoftheinteresttepayisrelativelylarge，resultinginaheavydebtburdenAtthesametime，thereare

7、manyproblemsinthecollegeloansmanagement，SOitisimportanttoestablishliabilityriskpreventionsystemInviewofthis，westudyonourcollegesanduniversitiesliabilityinthetheoryinordertoproviderelevantreferenceforcollegesanduniversiti

8、estomakefund—raisingdecisionInthepaperIintroduceresearchbackgroundofcollegesanduniversitiesliabilities，thendisplaytheoverallofthecollegesanduniversitiesliabilitiesandcollegesanduniversitiesliabilitiesinsomeareas，furtherm

9、oreanalyzethecausesofliabilitiesfrommultiangleAnalyzethecharacteristicsandreasonoftheriskofcollegedebt，atlasttherearesomesuggestionsandmethodstopreventandcontroltheriskofcollegeuniversitiesliabilitiesforcollegesanduniver