摘要：自1999年，隨著教育事業(yè)的發(fā)展，我國的高等教育已經(jīng)逐步由精英式向大眾化教育轉(zhuǎn)變。在轉(zhuǎn)變的同時，高校開始了大規(guī)模的擴建。在政府撥款相對不足，自身經(jīng)濟來源途徑有限的情況下，高校采取了向銀行貸款的方式，形成了巨額貸款的現(xiàn)象，然而巨額貸款給高校帶來發(fā)展的同時也帶來了風險。本文首先通過對高校負債現(xiàn)象進行描述，從政府、教育主管機構(gòu)分析出高校貸款的原因，進而推斷出在巨額負債形成后給高校帶來的風險，包括：資金鏈斷裂風險、信用等級降低風險、高資金成本風險、高校負債向政府轉(zhuǎn)化的風險。最后針對所存在的風險提出解決措施：高校拓寬資金來源防止資金鏈斷裂，做好財務(wù)規(guī)劃；加強內(nèi)部控制，銀行放寬還款條件；做出相應(yīng)籌資安排，發(fā)行專項教育國債；政府承擔部分償債責任，制定相關(guān)法律。

關(guān)鍵詞：高校；負債；風險識別；風險防范

Abstract: Since 1999, with the development of education, China’s higher education has gradually turned from elite education into public education. At the same time, colleges and universities have begun to expand in large scale. Since the amount of government finding is limited and their own source of income is limited, colleges and universities take the way to borrow from banks, and it gives rise to a phenomena of huge loans. However, the large amount of university loan brought not only the development of colleges and universities but also a certain extent of risks. Starting from the current situation of university loans, this paper analyzes the reasons for college loans from the aspects of the government and education authorities. And this paper also inferred the risks to universities themselves after the formation of university debts, including the risk of fund chain rupture, the risk of credit rating reduction, the high cost of capital risk and the transformation of universities to government debt risk. According to the possible risks, this paper puts forward some solutions, such as expanding the sources of university funds to prevent fund chain rupture, making good financial planning, strengthening internal management, relaxing the repayment conditions by banks, making the corresponding financing arrangements, issuing special education national debt, bearing part of the debt liability by government and making laws.

Key Words: Colleges and Universities, Liabilities, Risk prevention, Risk prevention