摘要
伴随着我国高等教育的迅猛发展,高等学校的财务管理出现了新的发展态势,高校财务风险也初见端倪。根据财务风险控制理论,高校财务风险包含了筹资风险、投资风险、流动性风险三个方面。高校财务风险产生的原因主要是政府监督乏力、扩招政策产生的负面影响、高等教育经费筹措困难、学校内部风险监督基础薄弱。从国家出资者的角度,加强政府监督力度、加强政府招生宏观调控等完善对策。
Along with China's rapid development of higher education, colleges and universities financial management, a new development trend. Based analysis of financial risk theory,financial risk of university includes financial risk, invest risk and current risk; analyze the cause of these risks including: break govemment management, bad influence for policy much more students, difficulty of finance, sick base of risk control in internal university; at last, give some countermeasures from the govemment's investors.
出处
《哈尔滨商业大学学报(社会科学版)》
2007年第6期110-115,共6页
Journal of Harbin University of Commerce:Social Science Edition