目前我国高校的一个主要特征是负债经营。本文认为政府、高校以及银行三个方面的原因引导出了高校负债出现的众多问题。最后,文章从多个方面提出解决问题的方法,为高校负债经营的稳健进行做出努力。 At present, one of the main characteristics of China’s colleges and universities is the debt management. This paper argues that the government, colleges and universities and banks lead to many problems arising from the debts of colleges and universities. Finally, the article puts forward the methods to solve the problems from many aspects and makes efforts for the steady operation of the university’s debt management.