新建本科高校财务风险的成因及对策

On Causes and Countermeasures of Financial Risk in Newly Established Undergraduate Universities

新建本科高校财务风险的成因主要有高校债务责任人缺位、财政投入不足、预算软约束、生源不稳定、财务信息不对称、财务管理水平不够高等因素,故应建立现代大学制度、加大财政投入、拓宽资金筹措渠道、强化预算的刚性执行力度、提高会计信息质量以及建立风险预警机制。

There are some causes of financial risk in newly established undergraduate universities, such as the vacancy of debt re-sponsibility person, the inadequate fiscal input, the soft budget constraint, the asymmetric information of finance, the system of teaching quality evaluation, and the lower financial management level. This paper explains appropriate measures from eight aspects involved in establishing modern university system, increasing financial support, widening the channel of fund-raising, tightening budget management, improving the accounting information quality, the qualities of financial workers, raising the financial management level and setting up warning system of financial risk.