The Research Of How To Prevent Liabilities Risk For Colleges And Universities

Under the polices of expanding college admission,China's higher education has embarked on the path of development by leaps and bounds,trying to realize the transform from "elite education" to "mass education" as soon as possible.In the decade,China's higher education has developed rapidly.The enrollment was from 965,800 people in 1998 to 5,670,000 people in 2007.The gross enrollment rate was only 9.8%in 1998,while it reached 23%in 2007.However,the increase in financial allocations can not meet the required fund that the rapid development of colleges and universities need,and lack of school funding has seriously hampered the rapid development.Because financial funding is lack and other financing channels are limited, it is inevitable choice to secure a bank loan as a solution to the financing.It is no doubt that the debt is a double-edged sword for the development of colleges and universities.It is a temporary choice to solve the necessary funding problems,but the liabilities has changed the capital structure,furthermore it has increased the risk due to the impact of overweight and normal school schedule of financial payments and not able to repay the loan principal and interest.Form the recent data of huge liabilities,it is easy to see that most colleges and universities have large amounts of loans.With the advent of maturity,the amount of the interest to repay is relatively large,resulting in a heavy debt burden.At the same time,there are many problems in the college loans management,so it is important to establish liability risk prevention system.In view of this,we study on our colleges and universities liability in the theory,in order to provide relevant reference for colleges and universities to make fund-raising decision.In the paperâ… introduce research background of colleges and universities liabilities, then display the overall of the colleges and universities liabilities and colleges and universities liabilities in some areas,furthermore analyze the causes of liabilities from multi-angle.Analyze the characteristics and reason of the risk of college debt,at last there are some suggestions and methods to prevent and control the risk of college universities liabilities for colleges and universities,the government and the banking.