我国普通高校债务问题研究

经估算,我国普通高校债务的规模是4580亿元。高校债务形成的原因在初期和后期有所不同,高校扩招是高校基本建设规模扩张和大规模债务形成的最初的推动因素。扩招造成的高校财务自主权的过度扩大与财务制度的变化、高校领导的政绩竞争以及腐败,则对高校的债务形成有着长期的影响。建议对高校和政府实行高校债务偿还目标责任制,今后5年内,政府每年至少增加640亿元的专项拨款用于高校还债。重新要求高校严格执行"量入为出、收支平衡"的财务制度,严格限制高校举债的权利。

A Study on the Debt Issue of Regular Institutions of Higher Education in China

It is estimated that the total size of current debt level is 458 billion RMB owed by China’s regular colleges and universities.The accumulation of college debt arises from different causes over different stages.At the beginning,the significantly increased investment in college infrastructure during the college expansion is the primary cause of college debt.The continued increased in college debt is attributed to the subsequent expansion of college’s financial autonomy,the competition for political performance of college managers,and corruption.To curb the debt growth,it is suggested that a financial target responsibility system should be implemented by the government and among colleges and universities.In the next five years,it is estimated that a minimum of 64 billion RMB is required from the government budget to service and repay the college debt.Further,the principle of "live within its means,balance of payments" should be implemented by colleges,and the autonomy of holding debt should be restricted for colleges.