关于高校负债扩张及其财务风险控制的思考

Thinking about indebted expansion and financial risk control in institutions of higher education

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.