试论高校在举债发展中的资金筹集及管理

高校扩招，高等教育资源全面紧张，依靠国家教育投入和财政拨款已远远不能满足高校快速发展的需要。各地高校积极引进银行贷款，在举债中保持高校的持续发展。笔者以高校在举债发展为背景的前提下，阐述高校通过建立财务奖励机制、引进银行贷款、提高教育资源使用率、减少不良资产的途径，广开财源，多渠道筹措办学资金以及科学、合理管理资金的方法。

Discussion on Universities' Raise and Management of Funds In the Development with Loans

Universities have been increasing recruits, but the higher education resources are in short supply. Only depending on national education investment and public financial appropriation cannot satisfy the quick development of universities. Universities are positive to usher bank loans to keep the continuous development by means of raising loans. The writer tries to expatiate various ways to collect capital and to manage funds scientifically by establishing the financial rewarding mechanism, ushering bank loans, increasing rate of utilization of educational resources and decreasing bad capital.