新形势下高校财务风险管理研究

The Study of Financial Risk Management at Colleges under the New Situation

在我国高等教育事业迅猛发展的过程中,由于国家财政投入不足、高校管理人员风险意识不高、高校的资产结构不合理等因素的影响,高等院校的财务风险急剧聚集,部分高校已陷入财务困境。高校在财务管理过程中要通过提高风险意识、完善内控制度、构建风险预警体系等方式加强风险防范指导思想,并针对存在的主要财务风险通过控制投资、多元化筹资、完善财务管理等具体措施进行控制,保障我国高等教育事业健康发展。

In the process of the rapid development of China＇s higher education, due to the fact that the national financial investment is not sufficient, the risk awareness of college management staff is not high, and the capital structure at colleges is irrational, the financial risks of colleges has rapidly accumulated, and even some colleges have fallen into financial difficulties. Therefore, colleges should strengthen their guiding ideology of risk prevention by raising their risk awareness, improving the in- ternal control system, and building risk warning system in financial management. In the meantime, aiming at the main current financial risks, the colleges should protect the healthy development of China＇s higher education by way of controlling invest- ment, diversified financing and improving financial management.