高职院校财务风险的防范

Safeguards against financial risks in higher vocational colleges

近年来,高职院校的跨越发展,引发了财务的剧烈波动,发展的背后潜伏着风险和危机。从教育资金流转环节出发,对筹资风险、投资风险、财务总体失衡风险和现金流量风险等财务风险进行防范和控制,对促进高职院校健康、稳定、可持续发展有着重要的意义。

In recent years, with the spanning development of higher vocational colleges, wild fluctuations have thus occurred to financial affairs with risks and crises loomed behind. This paper, starting from the link of educational cash flow, discusses safeguards against financial risks, such as risks of capital raising, investment, general imbalance of financial affairs and cash flow. These safeguards are of significance to the promotion of healthy, steady and sustainable development of higher vocational colleges.