关于高校财务风险控制的思考

Reflections on Controlling Financial Risks of Institutions of Higher Learning

高校财务风险是指高校在运营过程中因资金运动面临的风险,表现在预算收支不平衡、资本结构不合理等方面。要有效实施高校财务风险控制,我们必须建立财务风险预警控制系统,实现由风险规避防范向风险管理的转化;同时要加强财务管理监控,建立健全监督制约和高效运行机制,以确保高校事业可持续发展。

Financial risks of institutions of higher learning refer to risks resulted in the capital flow in the process of operation, which is shown in the aspects of imbalance between budget and income and unreasonable capital structure. To effectively control financial risks, we should realize the shift from risk-avoiding prevention to risk management by setting up an early warning system of financial risk control, in the meanwhile, we also need to strengthen the monitoring of financial management, establish and perfect the check and supervision system and high-efficiency mechanism to ensure the sustainable development of institutions of higher learning.