由于我国高校规模的迅速扩张,巨额债务压力和教育经费紧缺的问题越来越突出,高校靠贷款来弥补发展过程中的资金缺口问题已经是普遍现象。本文阐述了高校贷款风险的产生过程及其负面影响,并重点对各测算方法进行了比较评述,最后就降低高校贷款风险提出个人见解。 Due to the rapid expansion of the university scale in China, the problem of huge debt pressure and shortage of education funds has become more and more prominent. It is a common phenomenon that colleges and universities rely on loans to make up for the funding gap in the development process. This article elaborates on the process of the loan risks in colleges and universities and its negative impact, and emphatically makes a comparative review of the various measurement methods. Finally, I put forward personal opinions on reducing the loan risk in colleges and universities.