高校财务风险管理与控制策略  

Financial Risk Management and Control Strategies of Universities

作　　者：于新花[1] 

机构地区：[1]青岛科技大学

出　　处：《财务与金融》2009年第1期58-61,共4页Accounting and Finance

基　　金：国家火炬计划创新基金(07C26213711606);山东省软科学基金(2007RKB188)

摘　　要：当前,高校进入大规模扩张阶段,财政经费投入不足促使高校负债发展成为必然。高校的财务管理涉及到学校的教学、科研、后勤等各个环节,偿债风险控制的有效与否直接影响高校的正常发展。高校财务管理状况不容乐观,在财务管理和核算方面出现诸多漏洞与弊端,表现在盲目扩建、国有资产流失,人力资源配置失衡,资金来源单一、贷款负担沉重等问题。因此,本文提出解决问题的对策和化解偿债风险的若干控制策略,以期实现高校"负债-发展-收益"之间的良性循环。At present, colleges and universities are in large-scale expansion phase. The financial investment is inadequate, so funding to colleges and universities will inevitably become liabilities. The financial management of colleges and universities involved in various points of school teaching, research, logistics and so on. Whether the debt and risk are controlled efficiently will impact directly on the normal development of colleges and universities. Universities cannot be optimistic about the situation of financial management. There are a lot of loopholes and drawbacks in connection with financial management and accounting, such as a number of the blind expansion, loss of state assets, human resource allocation imbalance, single source of funds and loan burden. Therefore, this paper puts forward solulions to solve these problems and resolves the debt of a number of risk control strategy. Hope to achieve a virtuous circle among liabilities and development and earnings in colleges and universities.

关 键 词：高校 财务管理 问题 对策 

分 类 号：G64[文化科学—高等教育学]