高校新校区建设融资风险及预警研究

文章从财政拨款、学费收入、银行贷款、社会捐赠四个方面分析了目前高校新校区建设的主要融资渠道及存在问题,并针对各个渠道进行了风险分析。从政府、银行、高校三个方面提出了对高校融资风险的防范措施,详细阐述了高校几种常用的融资方式,表明高校只有加强债务管理,提高债务资金使用效率,合理选用融资方式,建立融资风险预警系统,进行项目融资绩效评价,才能更好的规避财务风险。最后对下一步研究进行了展望。     

公办高校融资风险及规避策略

随着我国高等教育从精英教育向大众教育转变,高校在校生人数迅速增加,高校对发展资金的需求日益强烈,而国家财政投入严重不足,致使高校不断进行融资,从而引发融资风险,尤其是对作为高校主体的公办高校融资风险的讨论成为社会焦点。本文谈谈公办高校的融资风险和规避方法。     

我国高校融资办学风险识别研究

目前我国高校融资办学中存在的债务问题日益凸显,高校负债总额巨大并且结构严重失衡,对高等教育事业及金融行业的发展与稳定带来隐患。本文介绍了地方高校融资的风险类别．以及对财务风险评估的指标选择,最后提出了高校应对风险的措施。     

地方高校融资方式及融资风险问题探讨

目前地方高校主要的融资方式较单一,不能满足快速发展的教育事业的资金需求。本文在分析地方高校现行融资方式缺陷和存在风险的基础上,提出了防范地方高校融资风险的一些具体措施及建议。     

利益相关者理论视野下的地方高校融资风险防范机制建构

根据利益相关者理论,政府、银行与高校构成了地方高校融资风险的三方利益相关者。应从政策调控、融资管理、信息沟通和融资监管四个方面来构建地方高校融资风险防范机制的建构。     

教育发展新常态下高校融资模式探讨

在教育事业改革迅速发展新常态下,分析高校面临融资的困境,探索高校融资模式,建立高校融资风险防范机制.     

从财务风险角度谈高校负债规模控制

负债融资是高校解决资金瓶颈问题的必然选择,控制负债规模是高校防范财务风险的关键。合理测算负债规模,必须科学评估高校的偿债能力。该文借鉴＂高等学校银行贷款额度控制与风险评价控制模型＂,用实例从财务风险角度对高校负债规模控制进行了实证分析。     

高校负债融资管理的问题与对策

1999年以来,随着高校自主办学法人地位的确立和高等教育扩招政策的实施,我国很多高校都走上了负债运行的道路,急剧膨胀的债务规模引发了很高的财务风险。文章通过对目前我国高校负债融资管理中普遍存在的问题及原因的剖析,尝试性地提出了具体的应对措施,以期对加强高校负债融资管理有所裨益。     

融资租赁公司进入高校的风险防范体系构建

面对现代高等教育事业的迅速发展需要和高校资金短缺的矛盾,许多高校纷纷选择融资租赁作为一种新的筹资方式和资产管理运作模式。融资租赁公司对高校融资租赁面临诸多风险,可以尝试构建融资租赁公司、高校、政府“三位一体”的融资租赁风险防范体系,加强配套的制度建设,提高融资租赁公司自身的“成长力”。     

论新时期下高校融资风险

文章论述了新时期高校融资的成因、融资风险以及化解风险的途径,对于大规模基建投资、公务支出、财务预算等进行了深入的分析,提出了具体可行的措施。     

论高校贷款风险化解中的政府责任

在“扩大高等教育规模”的决策下,1999年开始全国兴起高等院校投资热潮。为解决扩招所带来的办学经费不足问题,众多高校以贷款方式向银行融资。银行贷款对高等教育事业的发展起了积极的促进作用,但同时,有些高校的巨额贷款使高校财务处于高风险状态,作为高校主管部门的政府,应承担化解高校贷款风险的职责,保证高校正常运行。     

浅谈地方高校债务风险成因及对策

高校扩招配套设施开始扩建,教育经费没有相应的增长,为筹集扩建资金各高校向银行举债。本文从地方高校债务风险产生的背景谈起,分析由负债办学发展到债务危机的原因,建议高校、政府、银行应用互助策略防范高校债务风险。     

中国民办高校资金筹措策略研究

民办教育经过三十多年的发展,为中国高等教育做出了一定的贡献,但是资金短缺是制约民办高校进一步发展的一个重要因素。本文分析了民办高校资金短缺的原因及资金筹措的现状,介绍了美国私立大学资金筹措的经验。通过比较研究,从政策、法律、公平的竞争环境三个外部宏观层面和民办校的经营理念、服务地方经济、加强校友沟通等三个内部微观层面,对我国民办高校如何进行资金筹措的策略提出了建议。     

我国高校负债经营的理性分析

我国高校负债经营是在大规模扩招与经费需求增长极不匹配的情况下,高校做出两难选择的结果,也是高校的管理体制缺失及特定制度作用的结果。高校负债经营形成的优美校园及优质资产．使中国的高等教育在短短的七年间从精英走向了大众化,但由于高校负债经营出现的种种弊端不利于高校的可持续发展,必须寻求通过明确政府相应的职责,建立高等教育基金,拓展社会资助高等教育的渠道等方式来解决。     

高校贷款财务风险研究

论述了高校贷款对高等教育事业发展、高校办学条件改善的促进作用,同时高校也存在对风险防范意识薄弱、贷款规模过大、财务管理不力、资金使用效益低下等问题。从避免高校贷款引发财务危机,有效监控贷款风险的角度出发,提出了化解和防范高校财务风险的对策和建议。     

公办高校税收征管的探索和思考

随着我国高等教育改革的深入发展,扩招规模逐年递增,高校筹资渠道越来越广,涉税资金额度越来越大,产生的涉税问题也相应增加。通过对具有代表性的几所高校进行调研分析,对高校在集资建房、“四技”收入、出租经营、年终加薪过程中产生的税收征管问题进行分析思考,并提出加强公办高校税收征管的建议。     

高校债务风险防范探讨

随着教育规模的不断扩大,政府对高校的投入远远不能满足高校的发展需要,许多高校通过各种渠道筹集资金来解决学校的资金短缺问题,高等教育事业中凸显的债务问题也越来越严重。文章分析了高债务风险对高校的影响,提出了有效防范高校债务风险的措施。     

The program risks of work-integrated learning: a study of Australian university lawyers

Work-integrated learning (WIL) is a risky business in higher education. The strategic opportunities that WIL presents for universities cannot be achieved without taking on unavoidable legal risks. University lawyers are involved with managing the legal risks as part of their internal delivery of legal services to universities. It is important to identify the risks that potentially arise, so these can then be managed. A case study involving Australian university lawyers reveals the ‘program risks’ of WIL. Program risk is a type of legal risk that relates to the conduct of universities, host organisations and students before, during and after a WIL placement, as well as the personal characteristics of students that can expose the university to legal risk. The research findings may be applied by university lawyers, academic disciplines and university management to evaluate and improve risk management in WIL programs.     

University Policy and Coordination Systems between Governments and Universities: The Experience of the Catalan University System

The co-ordination, control and financing mechanisms for higher education institutions have been the subject of ongoing political analysis and technical debate within university systems over recent years. The interrelationships between governments (as the ones in charge of university policy), universities and society have in recent years undergone a restatement process, due principally to the widespread changes that have occurred in the higher education environment. In this context, the university system of Catalonia (Spain's most advanced and dynamic autonomous region) has, since 1997, been undergoing a new co-ordination experience between the government and universities centred around the programme-based contract formula, which has opened the way to a new system of financing and control of academic outputs for universities. The object of this paper is to critically analyse this experience (completely new to the Spanish university scene) in order to draw conclusions from the debate in progress on higher education co-ordination, financing and university autonomy. This revised version was published online in August 2006 with corrections to the Cover Date.     

University policy and coordination systems between governments and universities: The experience of the Catalan university system

Abstract

The co‐ordination, control and financing mechanisms for higher education institutions have been the subject of ongoing political analysis and technical debate within university systems over recent years. The interrelationships between governments (as the ones in charge of university policy), universities and society have in recent years undergone a restatement process, due principally to the widespread changes that have occurred in the higher education environment. In this context, the university system of Catalonia (Spain's most advanced and dynamic autonomous region) has, since 1997, been undergoing a new co‐ordination experience between the government and universities centred around the programme‐based contract formula, which has opened the way to a new system of financing and control of academic outputs for universities. The object of this paper is to critically analyse this experience (completely new to the Spanish university scene) in order to draw conclusions from the debate in progress on higher education co‐ordination, financing and university autonomy.