一、高校贷款引发的风险首先,利息费用激增使高校日常支出结构、财务成本结构发生变化,变动成本增加(基本支出和基本人事费用的增加)。对于以盈利为目的的企业而言,利息费用可以通过运用贷款资金所取得的收益来补偿。而对于非营利性的高校而言,利息费用只能通 First, the risk caused by loans to colleges and universities First of all, the surge in interest costs so that the daily expenditure structure of colleges and universities, the structure of the cost of finance changes, change costs increase (basic expenses and basic personnel costs increase). For a profit-earning enterprise, the interest expense can be offset by the proceeds from using the loan funds. For nonprofit colleges and universities, interest costs only pass