高校财务风险的探讨

University finance risk discussion

随着我国高等教育由“精英教育”向“大众教育”转变。高校实现了跨越式发展。但由于近几年连续扩大招生规模，办学条件与教育发展之间的矛盾日益突出，高等学校在财政资金和学校自筹收入不能满足建设需求的情况下，高校大多利用银行贷款解决问题，这就使得高等学校的财务风险成为高校发展中不得不关注的问题。但是，从现实情况来看，大多数高校对财务风险问题还没有足够的重视，没有建立起有效的防范机制，也没有相关的防范制度，仍然沿用着计划经济体制下的决策机制，造成财务状况失衡、投资失控、债务包袱沉重、资金困难等问题，直接影响办学效益，为高校的进一步发展带来隐患。因此，建立有效的高校财务风险防范机制和财务风险预警指标评价体系，确保高等学校的财务安全，促进高校的健康快速发展十分必要。

＂Educates along with our country higher education by the outstanding person＂ approaches ＂the popular education＂ the transformation. The university has realized the leap frog development. But because continuously expands the recruitment of students scale in recent years,between the school condition and the education development contradiction is day by day prominent, the college self-provides the income in the financial fund and the school not to be able to meet the construction need in the situation, the university mostly solves the problem using the bank loan, this enables the college the financial risk to become the university to develop can not but the matter of concern. But, looked from the realistic situation that, the majority universities do not have the enough Value the financial risk question, does not have the establishment the effective guard mechanism, also does not have the correlation guard system, still was continuing to use under the planned economy system policy-making mechanism, made the financial condition unbalancedly, the investment out of control,the debt cloth wrapper heavy,questions and so on fund difficulty,affected the school benefit directly, brought the hidden danger for university＇s further development. Therefore, establishes the effective university finance risk guard mechanism and the financial risk early warning target appraisal system,guarantees the college the financial security,the promotion university＇s health fast development is extremely essential.