高校财务风险控制探析

Research on the University Financial Risk Controlling

随着国家对高等教育政策的不断完善和改革的不断推进,高等教育办学机构招生在短期内实现了大幅增长,将高等教育推向"大众化"阶段,与之伴随的有限的教育资源与办学规模日益扩大间的矛盾不断显现,高校财务危机也时有发生。因此,对高等学校财务风险研究分析,如何提高资金利用效率,有效控制资金流动风险,对规范高校办学,保证高校健康、稳定、持续发展有着重要的现实意义。

With the continuous improvement of the national policy on higher education,higher education institutions and students＇ enrollment have completed a substantial increase in the short term.It is certain to promote the popularization of higher education,accompanied by limited educational resources and excessive school size.Meanwhile,the financial crisis in universities might be occurred.Therefore,it is of great practical significance to analyze universities＇ financial risks.Universities should think how to improve the efficiency of capital utilization and control the risks of capital operation.The purpose is to standardize the campus running and ensure the healthy,stable and sustainable development of universities.