公办高职高专院校的财务风险控制研究

Research on financial risk control of public higher vocational colleges

公办高职高专院校在财务风险存在财务风险意识薄弱,财务管理方式落后;资金来源不稳定,筹集资金方式单一;偿债风险大,财务管理运作不合理三大问题。主要因为各公办高职高专院校对成本管理缺乏足够的认识,支付风险较大;国家扶持政策不给力,发展高职教育事业力度不足;财务监管机制不完善,缺乏风险防范制度所致。为此,各公办高职高专院校应明确贷款规模,严格控制债务风险;拓宽融资渠道,确保筹资方式多样化;合理规划财务预算工作,加强贷款资金监管。

Public Higher Vocational Colleges is weak in the existence of financial risk financial risk awareness, the financial management is backward; the sources of instability, financing mode is single; the risk of debt, financial management is not reasonable three problems. Mainly because of the public higher vocational colleges are lack of knowledge of the cost management, the payment risk; national policies tosuck, development of higher vocational education is insufficient; financial supervisionmechanism is not perfect, lack of risk prevention system. Therefore, the public higher vocational schools should be clearly the size of the loan, strictly control the debt risk; broaden the financing channels, to ensure that the financing way diversification; reasonable planning work of financial budget, the loan funds to strengthen supervision.