基于ERM的高校参股投资风险管控的研究

ERM-based Research on Risk Management in College Equity Participation Investment

随着我国高校规模显著扩大,经济活动总量持续增长,各类投资活动不断丰富,赋予了高校财务管理更多的内涵,基于此,高校作为一个市场主体必将面临对应的财务风险,财务风险的防范与控制成为了高校新的命题,本文通过对ERM(Enterprise Risk Management)进行深入学习和分类梳理,旨在对高校参股投资活动的现状、风险点及相应管控策略进行研究,以期为高校的财务风险管理提供一点思考和借鉴。

The fiscal management of colleges and universities has more contents than ever before due to the significant expansion of their scale, sustained growth of their economic aggregate, and their various investment activities. Therefore, colleges and universities have to be faced with the fiscal risks as market subjects. How to prevent and control fiscal risks becomes a new chanllege for college. This paper researches the present situation of college investment as stock holders, the risk points, and the management strategies by studying and cataloging ERM（Enterprise Risk Management）. The result is a reference for college fiscal risk management.