文章摘要
从财务安全探讨当前的高校投资
On Discussing Problems of Colleges Investment from a Financial Perspective
  
DOI:10.3969/j.issn.1008-5092.2013.02.011
中文关键词: 财务  安全  投资  高校
英文关键词: finance  safety  investment  colleges
基金项目:江苏省省级社科基金项目
作者单位
戴必明 盐城工学院财务处,江苏盐城,224051 
沈洪涛 盐城工学院财务处,江苏盐城,224051 
左元丽 盐城工学院财务处,江苏盐城,224051 
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中文摘要:
      高等教育近十几年来得到了迅猛的发展,各高校纷纷扩大自己的办学规模,财务上也都采取了扩张型投资的发展战略,同时伴随着高校多渠道筹措经费格局的基本形成,高校的投资活动变得更加频繁.由于高校资金来源有限,向银行贷款成为主流,高负债率随之引发了一系列债务危机,对高校财务安全造成极大威胁.阐述了当前高校的投资现状,分析了影响高校投资效益的主要因素,提出如何在最大可能提高投资效益的前提下保障高校财务安全的主要方法.
英文摘要:
      Colleges got explosive growth by seizing the rapid development opportunity of higher education in recent years,they have expanded their scale and adopted expansion financial strategy.As multi-channel financing pattern had been established,investment activities of colleges become more frequent,due to the limited source of fund,loans from banks became mainstream,high debt rate caused a series of debt crises,posed a great threat to the financial security.The paper first describes the current status of college investment,and then analyzes the main influence factors of the investment benefit,finally provides methods of ensuring colleges financial safety on the premise to improve investment returns in highest possible levels.
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