我国高校债务风险与化解问题再思考

摘要

Since“Views on Reducing the Debt Burden of Local Colleges and Universities to Resolve the Debt Risk” issued in 2010 by the Ministry of Finance and the Ministry of Education, governments have stepped up enforcement efforts, debt perplexed colleges and universities for years has been gradually eased, so the controversy seems to be stopped. However, some problems will continue exist due to incorrect understanding, and thus it may be at greater risk for posterity. In view of this, this article talks about a few views from the angle of reflection, hopefully, it will help to deal with the debt problem practically and rationally.%自2010年财政部、教育部《关于减轻地方高校债务负担化解高校债务风险的意见》下发后，各地政府皆加大了执行力度，困扰高校多年的债务压力得以普遍缓解，因此有关争议似乎也可以止息了。但是，有些问题如果认识不到位，难免还会有隐患甚至还可能将更大的风险留给后人。有鉴于此，文章从反思角度谈几点看法，希望所说有助于务实理性地对待高校债务问题。