构建公办高校财务风险防范机制的研究

Study on the Constriction of Financial Risk Prevention Mechanism in Public Universities

在当前经济形势下,扩招后的公办高校为解决教育经费不足的问题,频繁、大额的向银行贷款筹资,致使负债办学规模急剧膨胀,给高校带来了巨大的财务风险。高校的资金管理不完善,外部银行审查不严格,内部监督审计制度的约束更是一种形象工程,导致高校投资风险加剧。为了确保高校的正常发展,积极防范财务风险已成为高校财务管理的一项重要工作。

In the situation of current econanic, in order to solve the problem of inadequate funding for educa- tion, public universities after enrollment frequently and largely sum of money and loan financing to the bank, resulting in the rapid expansion of the size of school debt, and give universities an enormous financial risk. College fund man- agement is imperfect, external bank review is not strict, the constraints of internal oversight system is a kind of image engineering, which lead to universities investment risk increased.