刍议高校财务风险管理

随着高校扩招和大学本科办学水平的评估，教育投入与需求之间的矛盾更加突出，在财政资金和自筹收入不能满足建设性资金需求的情况下，大多数高校以向银行贷款的方式来缓解自身的资金压力，加大了高校的财务风险。作为一个非赢利组织，面对市场竞争和生存的挑战，高校需要考虑如何规避、化解财务风险的问题．只有加强高校的财务管理，做好风险预警，高校的财务风险一定会得到有效控制．为此，系统阐述了高校存在的财务风险及其成因，并提出了有效规避财务风险的应对策略．

Study on Financial Risk Management in Colleges

The enrollment expansion and bachelor evaluations outstands the conflicts between education investment and demand.When the financial funds and self-raising income can not satisfy the constructive funding requirements,most colleges and universities loan to relieve the pressure of their funds as a result of increase of financial risks.As a nonprofit organization,in the face of market competition and the challenge of survival,colleges and universities need to consider how to avoid,resolve the problem of financ...