高职院校负债办学与财务风险防范

On Running Liabilities and Financial Risk Prevention of Higher Vocational Colleges

高职院校负债办学有其主、客观原因，内、外部环境促成负债，因此带来财务风险。消化贷款，化解风险是学校面临的艰巨任务。针对目前学校财务存在的风险，从保证办学规模，控制贷款额度，加大政府投入，开源节流等几方面，提出防范财务风险的对策。

Vocational Colleges＇ liabilities have the subjective and objective causes, and internal and external environment contributed to the formation of liabilities, which finally lead in the financial risk. Digestion of loans and resolution of the risk are the difficult tasks facing the colleges. In light of the financial risk, this paper tends to propose measures to prevent financial risks from guaranteeing educational size, controlling line of credit, increasing government input, increasing income as well as reducing expenditure, and other aspects.