20世纪90年代中期实行的高等教育体制改革,使我国的高等教育实现了跨越式的发展。高等教育规模的扩展,主要通过银行贷款、融资租赁等手段实现,为此高校承担了巨额债务,并且债务风险日益显现,影响了高校的的正常运转。教育财政等政府部门、各负债高校采取了多种措施,积极防范和化解债务。本文从完善债务控制机制、建立债务风险防范机制两方面分析高校债务的防范与化解。 The reform of the higher education system implemented in the mid-1990s brought the development of our higher education by leaps and bounds. The expansion of higher education is mainly achieved through bank loans, financing leases and other means. As a result, colleges and universities have undertaken huge debts, and the debt risks have become increasingly apparent, affecting the normal operation of colleges and universities. Education and finance and other government departments and various debts colleges and universities to take various measures to actively prevent and resolve debts. This article analyzes the prevention and resolution of the debts of colleges and universities from two aspects: improving the debt control mechanism and establishing the debt risk prevention mechanism.