高校财务风险的涵义及形成机理探究

To Explore on the Meanings of Financial Risks and the Formation Mechanism of Colleges and Universities

高校财务风险是高校运行风险在财务上的表现。其主要特征是高校运行过程中现金短缺、入不敷出、支付困难,甚至出现现金断流现象。高校独立法人地位的确立与其享有的民事权利和承担的民事责任不匹配、扩大招生规模和政府财政投入不足、财政投入结构不合理致使高校大量贷款、高校资金没有再生能力、高校内部财务管理理念和方法相对落后等因素的相互关系和作用是高校财务风险的形成机理。

The financial risks of Colleges and Universities is financial appear that Colleges and Universities run risks. The main features of financial risks is cash shortage, income less than expenditures, payment difficulties, or even there is no cash flow. Independent legal status of colleges and universities with its civil rights and civil liabilities does not match. Expanding number of students admitted and the lack of government financial input and structure irrational of government financial input led to a large number of College Loan. College funding is not renewable capacity. Internal financial management concepts and methods relatively backward and so on Factors relationship and the role are the formation mechanism of the financial risk.