CAJ | 학술논문

我国高校债务形成的主要原因在于高校扩招后基础设施建设投入需求强劲,而同期财政教育经费投入力度不足,贷款收益和风险不对等,财政教育资金使用缺乏绩效约束。要科学解决高校债务问题,政府、高校、银行应共同努力,合理分担责任。政府在加大投入的同时,应完善高校贷款管理办法,加强财务监管;高校应开源节流,积极筹措资金还贷;银行应积极参与债务重组,减免贷款本息;教育主管部门应推动高校转变办学理念,由外延式扩张向内涵式发展转变。
아국고교채무형성적주요원인재우고교확초후기출설시건설투입수구강경,이동기재정교육경비투입력도불족,대관수익화풍험불대등,재정교육자금사용결핍적효약속。요과학해결고교채무문제,정부、고교、은행응공동노력,합리분담책임。정부재가대투입적동시,응완선고교대관관리판법,가강재무감관;고교응개원절류,적겁주조자금환대;은행응적겁삼여채무중조,감면대관본식;교육주관부문응추동고교전변판학이념,유외연식확장향내함식발전전변。
China＇s colleges and universities＇ large amount of debt mainly resulted from the inadequate funding on education by government in the period when the higher education institutions need large-scale infrastructure construction input due to the expansion of enrollment,the lack of effective supervision system on the utility of resources,and etc.It is suggested that the government should increase education investment on the one hand,and perfect the loan management system and strengthen the financial supervision system on the other hand.Colleges and universities should raise money from different sources to pay the loan.The banks should actively participate in debt restructuring,decrease loan principal and interest.And the education department should lead and propel colleges and universities to change their development way from denotative expansion to connotative improvement.