摘要
由于存在财务风险产生的可能性 ,因此高等学校应采取树立风险和效益意识、实行部分权责发生制、完善财务指标分析体系、拓宽高校资金管理中心职能、建立负债管理制度等措施进行防范和控制。
The possibilities of financial risk make it necessary for universities to take measures to prevent and control the risk through fostering the awareness of risk and benefit, implementing partial accrual accounting , improving the analysis system of financial data, widening the function of the university fund management center and establishing the liability management system.
出处
《西南农业大学学报（社会科学版）》
2004年第1期51-52,55,共3页
Journal of Southwest Agricultural University:Social Science Edition
关键词
财务风险
控制
financial risk
control
