高校隐性财务风险的规避、控制思考

Some Reflections on the Avoidance and Control of the Hidden Financial Risk in Higher Educational Institutions

高校隐性财务风险形成的原因主要集中在规模贷款和财务管理,突出表现在财务监控机制缺乏或不完善、财务管理缺乏系统的评价指标和风险意识等。规避、控制高校隐性财务风险,可通过促进资金来源多元化、加强监管、维持预算平衡、严格贷款程序、建立财务评价指标体系、推进财务管理信息化的渠道来实现。

The causes of hidden financial risk in higher educational institutions mainly concen- trate in scale loans and financial management, and are prominently shown in aspects such as the lack and imperfection of financial risk control mechanism, the lack of systemic evaluating indica- tors and risk awareness of financial management, et al. The avoidance and control of hidden finan- cial risk in higher educational institutions could be fulfilled by promoting the diversification of fi- nancial source, strengthening management, maintaining the balanced budget, regulating the loan program approval activity, setting financial evaluating indicators and promoting the informationiza- tion of financial management, et al.