| 新制度下完善高等学校举债机制的路径选择 |
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| 引用本文： | 陈俊忠.新制度下完善高等学校举债机制的路径选择[J].韶关学院学报,2014(7):120-123. |
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| 作者姓名： | 陈俊忠 |
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| 作者单位： | 韶关学院财务处,广东韶关512005 |
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| 基金项目： | 广东省2013年度会计科研课题“关于完善高校举债机制的研究”（2013848）阶段研究成果 |
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| 摘 要： | 随着高等学校办学经费来源多元化，举债办学以及债务管理日益成为高校财务管理重要工作之责。研究新高等学校财务制度和会计制度有关债务管理规范，并提出完善高校举债机制的路径，有利于创新高校财务管理体系，提高综合财务管理水平和能力，构建现代法治大学体系，保障和促进高等教育健康发展。
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| 关 键 词： | 新制度 举债 绩效 财务管理 |
Perfect College Debt Path Selection Mechanism under the New Financial System |
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| CHEN Jun-zhong.Perfect College Debt Path Selection Mechanism under the New Financial System[J].Journal of Shaoguan University(Social Science Edition),2014(7):120-123. |
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| Authors: | CHEN Jun-zhong |
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| Institution: | CHEN Jun-zhong (Section of Finance Administrative, Shaoguan University, Shaoguan 512005, Guangdong, China) |
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| Abstract: | Along with multiple sources of funds of higher education, education loans and debt management has become an important work of university financial management responsibility. The debt management research of the new system, and put forward the relevant suggestions borrowing mechanism, which is advantageous to the innovation of university financial management system and improve the financial management level and ability, construct the modem university system of rule of law, protect and promote the healthy development of higher education. |
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| Keywords: | new accounting system leverage performance financial management |
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