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MBA硕士毕业论文_办职业院校融资方式选择研究PDF

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I 摘要 改革开放以来,职业教育为我国经济社会发展提供了有力的人才和智力支 撑,如今随着产业升级和经济结构调整不断加快,各行各业对技能人才的需求越 来越紧迫,职业教育的重要地位日益凸显。 为了推动职业教育办学主体多元化,国家自上世纪90年代起允许社会力量 进入职教领域,形成了公办职业教育和民办职业教育共同发展的格局。但资金短 缺让民办职业院校发展面临重重阻碍,使其与公办职业院校相比不具备优势。民 办职业院校通过融资来缓解资金压力,但融资中存在融资途径单一、融资限制较 多、融资金额较少等问题,融资难已经成为制约民办职业院校发展的瓶颈。本文 从民办职业院校融资存在的现实困难出发,对融资方式进行分析和比较,从而找 出可行性融资方案。 本文分析了职业院校采取的银行贷款、政府扶持、资产置换、社会捐助、BOT、 校企合作等融资方式,对比了企业、公办职业院校与民办职业院校融资的区别, 借鉴了德国“双元制”职业教育、美国职业教育以及国内三所民办职业院校的融 资经验,最后重点对云南省X学校的融资现状作出分析,找出融资存在的融资途 径单一、融资需求紧迫等问题,并结合学校发展规划、实际融资需求和偿债能力, 设计出融资方案。设计方案时首先排除不具备可行性的融资方式,再提出A+B (BOT+融资租赁)组合融资方案和ABS证券化融资方案。两个方案都可以解决资 金紧缺的问题,但是按照该校融资成本最低原则,结合货币时间价值,最终通过 年金成本法进行对比分析,从中选择出更适合X学校的融资方案。本文方案设计 基于X学校融资需求的实际情况,对该校解决融资难有现实参考价值。解决融资 难可以为民办职业院校的发展提供充足的经费保障,为培养高质量、高水平的技 能人才打好基础,对提升民办职业教育的现代化水平有重要作用,因此本文期望 通过个例分析出民办职业院校融资普遍存在的问题,探索适合民办职业院校的融 资方式,为未来民办职业院校融资提出可参考的建议。 关键词:民办职业教育;融资;BOT;融资租赁;ABS Abstract II Abstract Since the reform and opening up, vocational education has provided strong talent and intellectual support for China's economic and development. Nowadays, with the acceleration of industrial upgrading and economic restructuring, the demand for skilled personnel in all walks of life is becoming more and more urgent, and the important status and role of vocational education is becoming more and more prominent. In order to promote the diversification of school-running subjects of vocational education, the state has allowed social forces to enter the field of vocational education since the 1990s, forming a pattern of common development of public vocational education and private vocational education. However, due to the shortage of funds, the development of private vocational colleges is faced with many obstacles, which makes them have no advantages compared with public vocational colleges. Therefore, private vocational colleges relieve capital pressure through financing, but there are problems in financing, such as single financing approach, more financing restrictions and less financing amount, etc. Financing difficulty has become a bottleneck restricting the development of private vocational colleges. This paper starts from the practical difficulties in financing of private vocational colleges, analyzes and compares the financing methods, so as to find out the feasible financing schemes. Vocational colleges are analyzed in this paper to bank loans, government support, asset replacement, social donations, BOT, university-enterprise cooperation, such as financing, compared the enterprise, the difference between the public vocational colleges and private career college financing, using the German "dual system" vocational education, the vocational education as well as three domestic private career college financing experience, finally the key analysis to X school of finance of YunNan province, find out the financing way of single financing, financing needs urgent problems, and combining the reality of school development planning and Abstract III financing needs, design the financing options. Design first ruled out when do not have the feasibility of financing, and puts forward A + B(BOT+financing lease ) combination securitization financing and ABS financing scheme, finally given the school choice financing scheme principle of the lowest cost and the time value of money, and on this basis, through pension cost method to make comparison of the two program, determine A suitable financing options of X school. Based on the actual situation of the financing gap of X school, this paper designs a feasible financing scheme, which is of practical reference value for the school to solve the financing difficulty. Solve financing difficult problem can improve the conditions of private vocational colleges, for training high quality, high level of skills talents lay a solid foundation, to promote the development of non-governmental vocational education play an important role, so this article expectations through an analysis of the common problems of financing private vocational colleges, to explore the financing way of private vocational colleges, run by the local vocational education for the future financing put forward Suggestions for reference. Key words: private vocational education; Financing; BOT;Financial leasing; ABS. 目录 IV 目 录 摘要 ............ I Abstract ......... II 第一章 绪论 .. 1 第一节 研究背景和研究意义 .................. 1 一、研究背景 .............................. 1 二、研究意义 .............................. 2 第二节 国内外研究综述 .......................... 2 一、国外研究综述 ...................... 3 二、国内研究综述 ...................... 3 三、研究综述小结 ...................... 5 第三节 研究对象及研究方法 .................. 5 一、研究对象 .............................. 5 二、研究方法 .............................. 6 第四节 基本思路和框架结构 .................. 6 第二章 相关概念及民办职业院校融资方式分析 ... 7 第一节 相关概念界定 .............................. 7 一、融资 ....... 7 二、职业教育 .............................. 7 三、民办职业院校 ...................... 7 四、民办职业院校融资 .............. 8 第二节 民办职业院校融资方式 .............. 8 一、申请银行贷款 ...................... 8 二、申请政府扶持 ...................... 9 三、闲置资产置换 ...................... 9 四、接受社会捐助 ...................... 9 五、BOT融资 ............................. 9 目录 V 六、校企合作 ............................ 10 第三节 民办职业院校融资方式对比分析 ........................... 10 一、企业融资与民办职业院校融资的区别 ........... 10 二、公办职业院校与民办职业院校融资的区别 ... 11 第四节 民办职业院校融资方式局限性 13 一、申请银行贷款的局限 ........ 13 二、获取政府扶持的局限 ........ 14 三、闲置资产置换融资的局限 14 四、接受社会捐赠的局限 ........ 14 五、BOT融资的局限 ............... 15 六、校企合作的局限 ................ 15 第三章 国内外职业院校融资方式分析 ................. 17 第一节 国外职业教育融资方式分析 .... 17 一、德国双元制职业教育融资分析 ....................... 17 二、美国职业教育融资分析 .... 18 三、国外职业教育融资的启示 19 第二节 国内民办职业院校融资方式分析 ........................... 19 一、新华电脑学校融资方式分析 ........................... 20 二、湖南三一工学院上市融资方式分析 ............... 20 三、重庆海联职业学院融资方式分析 ................... 21 四、国内职业教育融资的启示 22 第四章 云南省X学校融资现状及存在的问题 .... 24 第一节 云南省X学校融资现状 ........... 24 一、X学校的概况 .................... 24 二、X学校融资现状 ................ 31 第二节 X学校融资存在的问题 ............ 33 一、未来发展资金缺口大 ........ 33 二、融资途径较为单一 ............ 34 三、银行贷款带来财务风险 .... 34 四、未发挥企业的主体作用 .... 34 五、经费来源结构不合理 ........ 35 目录 VI 第五章 云南省X学校融资方式选择研究 ............ 36 第一节 融资需求分析 ............................ 36 第二节 融资方式选择分析 .................... 37 一、银行贷款 ............................ 37 二、留存收益 ............................ 38 三、校企合作 ............................ 39 第三节 融资方案设计及选择 ................ 39 一、 A+B组合融资方案 ......... 39 二、ABS证券化融资方案 ....... 45 三、A+B组合融资方案与ABS证券化融资方案对比分析 ............... 51 第六章 结论 53 第一节 总结 ............. 53 第二节 研究不足与展望 ............