摘要
针对我国高等学校负债运行的现实,客观分析形成负债的背景,构建高等学校账面相对偿债能力评价指标体系,并给出评价标准,从宏观上指出高等学校的偿债途径。
In accordance with the reality that the colleges and universities operate in debt in our country, an objective background of in debt is analysed, and the evaluation index system of solvency is constructed as well as the evaluating criterion is given. Furthermore, the way for the colleges and universities to pay a debt is pointed out from macroscopic view.
出处
《兰州交通大学学报》
CAS
2007年第5期105-107,共3页
Journal of Lanzhou Jiaotong University
关键词
高等学校
偿债能力
评价指标
colleges and universities
solvency, evaluating index
