摘要
负债融资是高校解决资金瓶颈问题的必然选择,控制负债规模是高校防范财务风险的关键。合理测算负债规模,必须科学评估高校的偿债能力。该文借鉴"高等学校银行贷款额度控制与风险评价控制模型",用实例从财务风险角度对高校负债规模控制进行了实证分析。
Debt financing to alleviate the problem of funds is an inevitable choice.To control the scale of debt is the key to preventing financial risks.a reasonable scale calculated debt must be scientific assessment of the solvency of the institutions of learning.＂The bank loan amount control and risk evaluation control model for university and college＂,give the financial risk of liability for the control point on the scale of the paper.
出处
《湖南科技学院学报》
2010年第8期152-154,共3页
Journal of Hunan University of Science and Engineering
基金
湖南省教育科学"十一.五"规划课题资助(XJK08BJG002)
关键词
财务风险
高校
负债
规模
Financial risk
University and College
Liability
Scale
