摘要
本文在对四川省内 4 6所高校进行问卷调查的基础上 ,运用实证分析方法 ,通过对样本高校资产负债率及资产对外负债率、年收入负债率及年收入对外负债率、在金融机构负债占其同业比重等指标的分析 ,对高校负债经营情况及金融机构在高校扩招前后的地位变化系统地进行了分析 ,有针对性地提出了不同类型高校的负债经营决策。
On the basis of questionnaire on 46 sample colleges, by the method of empirical analysis, through analysis of the ratio between assets and liability and, the ratio of liability and annual income, as well as the ratio between annual income and total liabilities(inside and outside),and the ratio betwee annual income and the just outside liabilities. On the basis of the analysis of stylebooks which are the ratio between specific financial institution's liabilities and total liabilities of the same industry, this paper systemicly analyses the condition of operation with liability of colleges and the change of financial institution's status before and after EEOC, expounding useful strategy of operation with liability of different kinds of colleges.
出处
《教育与经济》
CSSCI
北大核心
2004年第2期1-5,共5页
Education & Economy
基金
国家社科基金资助项目 ( 99BJY0 5 7) :财政金融政策及市场机制在实施科教兴国战略中的应用
四川省教育厅重点研究课题(SA0 3 -12 8) :中国高校的资本结构及优化研究
