Research On Debt Resolution Of Colleges And Universities

Since 1999,due to the implementation of China's higher school enrollment policy,a substantial increase in the number of college enrollment and the growth of school students.The number of students in colleges and universities surge,the corresponding hardware and software conditions such as the university's land area,the number of infrastructure,the number of teachers have also increased accordingly to meet the needs of students,which led to the expansion of colleges and universities or new campus,large-scale purchase Into the teaching equipment and so on.Since the university to carry out large-scale expansion,the demand for expansion of funds is considerable,but the existing financing channels,such as government funding,tuition and fees can not meet the expansion needs,colleges and universities can only rely on bank loans To carry out the funds to supplement the phenomenon of university debt school which have emerged.so far,the phenomenon of university debt is still very serious.Therefore,to take effective channels to resolve the huge debts of colleges and universities,has become the current urgent problems to be solved.This paper analyzes the current situation of the debts of colleges and universities in our country,analyzes the debt situation and the causes of the colleges and universities in our country,and selects the new campus of Guizhou Cuniversity as an example.The university has a strong debt problem due to the construction of the new campus.Through the use of interviews to understand the school's debt formation process and the status of the debt,the analysis of the status of the debt C university new campus there is a large debt pressure,debt structure is unreasonable,high asset-liability ratio issues,high asset-liability ratio will be Which leads to the high risk of debt in the new campus of C university.The core of these problems is that the new campus is too serious,so it is necessary to analyze the risk of the new campus.The reasons for the formation of the debt include: the provincial government to develop education,the growth of public education needs;provincial government services "vacancy";lack of investment in the provincial government funding;tuition income increase limited to reduce the solvency of colleges and universities;other financing channels to obtain Limited funding for education and the control of accounting information and expenditure in colleges and universities.Finally,according to the reasons of the new campus insurance and the reasons of the overall liabilities of China's colleges and universities,and draw lessons from the experience of China's central and western colleges and universities,from the government and university level,put forward the channels of university debt settlement.Government should play a function,is the core channels of university credit,so the government should directly contribute to the settlement of university debt;the same time,the government should increase the financial investment of higher education;the government should also develop reasonable tuition fees,establish and improve the social donation mechanism to achieve higher Education cost sharing to help universities to resolve debt.From the perspective of the university,colleges and universities should broaden the sources of funds and diversify their funds.By using the campus resource allocation,land replacement,introducing the PPP model,establishing the university brand to attract the social capital and the government policy tilt to help the university to resolve the debt;Financial management,pay attention to strengthening the internal control of colleges and universities,effectively prevent financial risks;strengthen the management of loans in colleges and universities to improve the efficiency of loan funds,reducing the risk of university debt.