高校财务风险的成因及控制  

The Factors and Control of Financial Risk in the Colleges and Universities

作　　者：汪小华[1] 李托[1] 

机构地区：[1]南通农业职业技术学院,江苏南通226000

出　　处：《商业经济》2014年第22期123-125,共3页Business & Economy

基　　金：江苏省教育厅哲社课题:基于内部控制视角下的江苏省高校财务安全研究成果(2012SJD630091)

摘　　要：随着我国高等教育规模的扩张,高校进入快速膨胀时期,财政拨款已经远远不能满足高校发展的需要,自筹资金占学校办学经费的比重越来越大。由于内部控制制度建设滞后,财务管理不力,开源节流意识淡薄,财务风险的防范意识和责任意识缺乏等原因,使高校财务风险日益突出。我国高校控制财务风险的措施是:合理增加财政拨款,充分利用社会力量筹资;明晰高校产权,提高高校责任意识和财务风险意识;完善高校借贷审批制度,加强贷款管理监督;加强校企合作,提高校办企业的竞争力;完善预算管理,提高财务管理水平;构建高校财务风险预警系统,健全高校内部控制。With the expansion of our higher education scale, colleges and universities have entered into a period of rapid expansion and funding appropriation has far cannot satisfy the development needs, so self-raised funds havea growing proportion of school funds. Because of backward internal control system construction, lack of financial management, weak consciousness of increasing income and reducing ex-penditure and lack of guard and responsibility consciousness,the problems of financial risk are increasingly prominent.The government should reasonably increase funding and make full use of social forces to raise;define the property and improve the responsibility and the financial risk consciousness;perfect the loan approval system, strengthen loan management supervision;enhance university-enterprise co-operation, improve the competitiveness of school-run enterprises;improve the budgetary management, improve the level of financial man-agement;build financial risk early warning system, improve the internal control.

关 键 词：高校 财务风险 控制 

分 类 号：F727.35[经济管理—产业经济]