高校債務(wù)風(fēng)險(xiǎn)防范及化解問(wèn)題研究.pdf

1、湖南大學(xué)碩士學(xué)位論文高校債務(wù)風(fēng)險(xiǎn)防范及化解問(wèn)題研究姓名：陳帆申請(qǐng)學(xué)位級(jí)別：碩士專(zhuān)業(yè)：會(huì)計(jì)學(xué)指導(dǎo)教師：陳共榮20071010碩士學(xué)位論文AbstractSince1999thehighereducationofourcountryadvancesalongthecourseofgreatleapforwarddevelopment$oaleofhighereducationobtainsexpansionbytheunprecedente

2、dspeedOrdinaryhighefeducationtransitsfromeliteeducationtopopulareducationinChinaOntheonehand，thefree6inaneialresourcehasbeenunabletosatisfytheneedofcolleges’fastdevelopmentOntheotherhand，becausethegrowthoftuitionislimite

3、d，donationfromschoolfellowsandunitsisinsufficient。thefinancingchannelofuniversitiesisextremelylimitedSomostlyuniversitiesandcollegesadoptedraisingloanthroughfinancialcapitalmarketanditisprovedeffectiveBut缸thesametimeever

4、yevidencesshowthatamongthenewroundofconstructionstandardariseswhichmakestheloanscaleexpandtooquicklyandthedebtburdenofcollegesbecometooheavyInawordcollegesareconfrontinganunexpecteddebtcrisisHowtoforecast，preventandcontr

5、oldebtriskofcollegesinordertomaintainfinancialsafetyandsocialstabilityhasbecomeanurgenttasktogovmenteducationdepartment，financialorganizationbankscollegesthemselvesandthewholesocietyTothedebtriskwhichuniversitiesofourcou

6、ntryfaceatpresent，thisthesisproposesanindexsystemofsuggestionstokeepawayanddispeltheliabilitiesriskFirstlythispaperimroducascashcurrentconceptandbuildsupasetofindexsystemuponcollegesdebtriskwhichincludesindexofrepayingab

7、ilityperformance，payingabilitytopreventtheriskAtthesametimethisresearchascertainsthecriticalvalue，transformseachearlywarningtargetastheindexandetldllogwiththeweight，thenconstructsthedebtriskearlywarningcompositeindexmode

8、lofuniversitiesSecondlyafterappraisingtheloanamountcontrolandriskevaluationmodelofcollegeswhichisdesignedbygovernmenteducationdepartmentandfinancialorganizationthisresearchdevisesanewmodeltocontrolthedebtscaleofthesecoll

9、egesanduniversitiesFinallythesolutionandproposalhavebeenprovidedtopreventandcontrolthedebtriskthroughthreerespectsincludinggovernment，collegesandbanksForexample，innovatethesystemofnowconstructriskearlywarningmechanismenh