新形势下高校的财务风险及防范措施

Financial Risks and Safety Measures in the Universities under the New Situation

随着我国高等教育改革不断深入,高校所处的外部环境和内部环境发生了翻天覆地的变化。高校从计划经济时代行政机关的附属物转变成为独立办学的法人实体,办学自主权不断扩大,办学活动所涉及的经济业务日益频繁化、多样化、复杂化。出现了许多新情况、新问题。针对当前高校财务管理过程中存在的一些安全隐患,分析了存在这些风险的原因,并提出了一系列防范措施,旨在把财务风险降到最低。

With the rapid development of Chinese market economy and China＇s entrance into the WTO, university education of China is going through deep reformation. The environment in and around universities has changed tremendously. Universities have changed into independent corporate entities from subordinate bodies of the government in the planned economy era and their self-determination has widened. New things and problems have emerged because of frequent, diverse and complex economic operations in university management. This paper analyzes hidden problems of university finance management and puts forward some safety measures in order to minimize financial risks in university management.