摘要
文章从高校财务的投资回报风险、债务负担风险、筹资能力风险、财务管理效率风险、内部控制缺失风险等方面阐述了高校财务风险的成因,提出了控制风险的对策,以期为降低高校财务风险提供借鉴。
This article expounds the causes of financial risks confronting colleges and puts forward the coun- termeasures from the angles of investment returns, burden of debt, fund-raising capability, financial management efficiency as well as internal control deficiencies so as to reduce the financial risks.
出处
《南通航运职业技术学院学报》
2013年第4期104-106,共3页
Journal of Nantong Vocational & Technical Shipping College
关键词
高校
财务风险
成因与对策
College
Financial risk
Cause and countermeasure