高校应收款项管理存在的问题及对策

Issues of Related Receivables in Universities and their Solutions

应收款项管理不到位,一直都是高校财务管理中一项突出问题。针对应收款项管理中存在的风险意识淡薄、社会诚信缺失、校企经营风险等具体问题,高校必须采取措施,树立防范风险意识、开展信用管理、构筑投资"防火墙"等方法,才能保证高校可持续地健康发展。

The unavailable receivables in university is always a thorny issue of financial management in institutions of higher learning,so the problems like the lack of risk awareness,the lack of social credibility and operating risks of schools and enterprises still widely exist. Therefore,some measures must be taken. Risk awareness should be established,credit management should be developed and investment firewall should be built so as to guarantee a healthy and sustainable development of the university.