摘要
随着高等教育体制改革的不断深化,高校已成为独立办学的法人实体.高校财务管理面临着更为复杂化的局面,财务管理工作由原来的无风险管理变为了风险管理.本文分析了财务风险形成的原因,借鉴企业财务风险管理理论,对高校财务风险进行评价,并就如何防范财务风险提出对策.
Colleges or Universities, with the deepening of their system reform have become the body corporate of running institutions of higher learning. The management of college financial affairs is facing more complicated situation and has changed from riskless to risky management. This essay analyses the reasons for financial risk coming into being, assesses such risk and proposes countermeasures against it by using for reference management theory of enterprise.
出处
《河北工业大学学报》
CAS
2008年第2期44-47,共4页
Journal of Hebei University of Technology
基金
河北省教育科学研究"十一五"规划课题(06020627)
关键词
财务风险
防范对策
financial risk
countermeasure