CAJ | 학술논문

我国从1999年实行高校大规模扩招政策以来,教育成本逐年上升,高等教育投入却严重不足.在政府鼓励银校合作的背景下,高校过度负债融资,触发了日益严重的高校财务困境.然而,过度负债并非是导致高校陷入财务困境的唯一原因,管理体制上的弊端也是导致高校陷入财务困境的重要因素.为化解高校财务困境,应逐年增大财政教育经费投入,优化财政投入在高等教育中的分配方式,以及强制实施高校财务信息公开和独立的外部审计制度,以提高资金使用效率.
아국종1999년실행고교대규모확초정책이래,교육성본축년상승,고등교육투입각엄중불족.재정부고려은교합작적배경하,고교과도부채융자,촉발료일익엄중적고교재무곤경.연이,과도부채병비시도치고교함입재무곤경적유일원인,관리체제상적폐단야시도치고교함입재무곤경적중요인소.위화해고교재무곤경,응축년증대재정교육경비투입,우화재정투입재고등교육중적분배방식,이급강제실시고교재무신식공개화독립적외부심계제도,이제고자금사용효솔.
Since the implementation of large expansion enrollment in Chinese colleges and universities from 1999,the cost of education has been rising year on year. Meanwhile, the higher education investment is insufficient seriously. The government encourages the cooperation between high schools and banks; as a result, the universities had excessive loans from banks, which triggered the increasingly serious universities’ financial distress. However, the excessive debt is not the only reason that leads to universities’ financial distress. The lack of effective management control and financial control are important factors too. In order to reduce the financial distress, the government investment should has been increasing year by year, optimize the mode of financial investment distribution in all of colleges and universities, and enforce the financial information disclosure and independent external audit system, to improve the service efficiency of funds.