高校财务风险的形成与防范

The Formation and Avoidance of the College Financial Risk

我国高等教育管理体制的改革和社会经济发展的需要为高等教育带来了发展机遇,但在高校办学经费从政府全额拨款向政府拨款与自筹资金相结合的转变中,财务风险逐步形成。回顾了高校财务风险形成的背景,提出高校财务风险问题研究的由来,分析了高校财务风险的微观和宏观原因,提出了防范风险的建议。

China＇s colleges face a good chance of development under the condition of the higher education system reform and the needs of economic and social development, but the college financial risk has been formed during the period of the transformation of finance resulted from the＂ plan economy times＂ to the ＂market economy times＂. This paper reviews the historical background at first, points out the reason of studying this problem, then analyses the macro and micro reasons of financial risk formation, and finally puts forward the suggestion of avoiding the financial risk.