一、引言我国职业教育尤其是高职教育近些年来发展迅速,很多学校由原来的几百人扩大到几千人上万人,规模急剧扩大的同时,也带来了各种各样的问题,其中之一就是新建、扩建或由其他专科学校升格的高职院校普遍负债,并且负债越来越多,情况越来越严重,巨大的债务风险已经显现了严重的不良影响。二、债务风险形成的原因 I. Introduction Vocational education in our country, especially higher vocational education, has developed rapidly in recent years. Many schools have expanded from hundreds to tens of thousands of people. With the rapid expansion of scale, many problems have also arisen One of them is that new vocational colleges, colleges and universities that have been newly built or expanded or upgraded by other colleges and universities generally have more liabilities, more and more liabilities, more and more serious debts, and serious debt risks have already shown serious adverse effects. Second, the reasons for the formation of debt risk