高校財務危機的形成與對策

Financial Crisis of Universities and its Solution

高等院校是典型的非营利组织，依赖政府补贴与拨款、接受捐赠、收取服务费用和经营节余实现发展。高等院校采取银行借款等市场化融资方式进行非核心业务且无收益的基本建设，教育行政部门没有履行监管责任，高校缺乏银行借款的内部控制体系，是形成财务危机的主要原因。为了化解财务危机，政府需要以预算方式给予高等院校财政支持，加强高校银行借款的制度性审核和事后监管，高校需要强化诚信意识，建立健全财务预算制度。玻璃营利性的非核心业务，组建营利性公司承担高校债务，也是解决高等院校财务危机的一种方式。

Chinese universities are nonprofit. As nonprofit organizations， universities heavily depend on government funding， donations， tuition fees and various surpluses to develop. It is not appropriate for universities to borrow from commercial bank to invest non-core services for chasing distributable profits. However， the government had not built a system to monitor universities’ debt management while few universities has a sound internal system on controlling bank loans. All these factors have contributed to universities’ financial crisis. To weather the crisis， the government should support universities through increasing fiscal budget. Simultaneously， universities should build up a balanced budget system to achieve their goals. To spin off non-core services， and to arrange profitable corporations are recommended as feasible solutions for universities’ financial crisis.