CAJ | 학술논문

分析了目前高校负债现状及生存发展困境,指出了常规财务管理模式存在的缺位,并针对性地提出了引入权责发生制、进行成本预算管理、建立＂多元化＂的筹资办学机制、科学优化债务结构、拓展管理空间、建立高校财务风险预警系统等建议,使之形成一套较为完整的科学的财务管理体系,促进高校财务管理由核算型向理财型发展,以尽快改变高校高负债这种较为窘迫的生存发展困境。
분석료목전고교부채현상급생존발전곤경,지출료상규재무관리모식존재적결위,병침대성지제출료인입권책발생제、진행성본예산관리、건립＂다원화＂적주자판학궤제、과학우화채무결구、탁전관리공간、건립고교재무풍험예경계통등건의,사지형성일투교위완정적과학적재무관리체계,촉진고교재무관이유핵산형향리재형발전,이진쾌개변고교고부채저충교위군박적생존발전곤경。
The current situation of debt burden of universities and dilemma of their survival and development are analyzed in this article.The vacancy of regular financial management mode is pointed out,and some suggestions are put forward,such as introducing accrual basis system,carrying out cost budget management,setting up a ＂diversified＂ fund-raising and school-running mechanism,scientifically optimizing debt structure,expanding management space,and establishing a warning system of university financial risks,thus forming a relatively complete financial management system to promote the management to develop from an accounting type to a financial management type,so as to change the hard-pressed survival and development situation of universities with high debt burden.