Research On Debt Financing Management In Higher Vocational Colleges

China's higher education has been developing rapidly since the late 1990 s.After nearly twenty years,the transformation from elite education to Volkswagen education has been completed.In the meantime,high vocational education has also developed into an indispensable part of high education.In the ra pid development of education in higher vocational education,school funds is a big problem.Under the guidance of the government,debt financing becomes a necessary and fast way to obtain funds.This approach to bank debt financing does reduce the burden on governments,at the same time,it also satisfies the fund demand of higher vocational colleges.However,because of the three reasons of government,bank and higher vocational colleges,higher vocational colleges have accumulated debt in debt financing management,bad debt management,the survival crisis has been formed in higher vocational colleges.There are six parts in this article.The first part is the introduction.It is the theoretical basis of this paper.There are five chapters in the text.The first chapter elaborates the basic theory of debt financing in higher vocational colleges.The second chapter analyzes the current situation,causes and crisis of China's debt financing management.Chapter three analyzes the managerial experience of debt financing of the four countries in the United States,Germany,Britain and Australia.The fourth chapter elaborates the current financing situation of H higher vocational college,the existing problems of debt financing management,and analyzes the financial indicators related to the debt management in the various aspects.The fifth chapter from the government,the bank,the higher vocational college the three parties put forward the measures for the debt financing management crisis.This paper explores the ways to solve the problem of debt financing management in high vocational colleges.The research object is clear.The research scope is relatively fixed.The data of the research object is reliable.This article hopes to base on the actual case,it not only reveals the formation of debt,debt financing management status quo,debt analysis,but also it puts forward the universal preventive measures for the debt financing management of higher vocational colleges in China.The paper helps to guide higher vocational colleges to strengthen debt financing management,avoid the risk of debt financing,rich financial management content,improve the level of financial management.