试论高校规模扩张过程中负债筹资

财政性教育经费投入的有限性决定了负债筹资是高校规模扩张不可缺少的途径。在分析高校的法律地位和现实条件的基础上,提出了高校在负债筹资方式中应考虑投资项目、负债规模、筹资期限、筹资机会和隐性负债等因素;坚持低成本、易于取得和净增效益的原则,并对高校在财政贴息、银行贷款、教育债券发行、租赁、自然性融资等方面的负债筹资方式进行可行性分析。

Financing Liability During the Scale Expanding of Universities

The limitation to the budget of public finance education results in that the financing liabilities is an indispensable path in scale expanding of universities.Based on analyzing to the position of law and actual condition,the paper puts forward that universities should consider these factors(such as investing item,scale of liability,time of financing,chance of financing and concealed liability),and insist on the principle of lower cost 、easy acquirement and increasing net benefit in financing.Then analyzes the feasibility to methods of liability financing in universities : discount financing 、 bank loaning、issuing education-bond、leasehold 、spontaneous financing.