摘要
阐述了高校财务风险的涵义及其特殊性,对高校负债扩张财务风险及其成因进行分析,进而提出建立财务风险控制和预警系统、完善内部控制制度、加强财务监控等防范与对策措施,提出了高校财务风险管理和控制的思路。
States the meaning and particularity of financial risk in institutions of higher education. Analyzes the financial risk and its cause of indebted expansion in institutions of higher education, puts forward some precaution measures such as constructs financial risk control and early - warning system, perfect internal control system, enhance the supervision over finance, and advances the thoughts to manage and control financial risk in institutions of higher education.
出处
《沈阳工程学院学报(社会科学版)》
2008年第4期505-509,共5页
Journal of Shenyang Institute of Engineering:Social Science
关键词
高校
负债
财务风险
institutions of higher education
indebtedness
financial risk