地方高校财务风险及其防范策略

Strategy on the financial risk prevention control in local colleges and universities

地方高校超常规的发展使得其面临的财务风险日益突出,包括巨额银行贷款引发的债务风险、校办产业及其他投资的潜在财务风险、财务管理不合理性造成的财务风险等,提出高校财务管理应健全和完善内部控制制度,加强资金运作管理;合理控制贷款规模,建立多元化筹资渠道,增强资金筹措能力;建立财务风险预警系统,提前做好风险防范;加强财务管理人员业务培训和法制教育,以防范财务风险。

In the new period of the development of higher- level education in China, local colleges and universities entered into an extraordinary growth period. With the loan of local colleges and universities expanding, the rules and regulations construction lagging behind and lack of risk awareness, local universities＇ financial risk stands out. This article analyzes the possible financial risk of the local colleges and universities and its reasons. Combining with the characteristics of the present stage of local colleges, this paper proposes financial risk control strategies in order to promote the level of risk management of local university and ensure the sustainable development of higher education.