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我国高等教育已进入大众化教育阶段,随着办学规模的不断扩张,政府对众多非重点高校的投入远远满足不了新形势下高校发展的需要,负债发展已成为这些高校发展的必然选择,这无形中加大了高校办学的财务风险。本文分析了高校产生财务风险的现状、类型及原因。在此基础上提出财务风险的防范,引出财务预警的功能和建立财务预警的原则。我们应该通过提高认识、转变观念和强化管理来构建高校对财务风险预警机制及应该注意的问题。最后引用案例进行了实证研究。
With the continuous expansion of the scale of running schools, the government’s investment in many non-key colleges can not meet the needs of the development of colleges and universities in the new situation. The development of liabilities has become the inevitable choice for the development of these colleges and universities. This invisible In the increase of the financial risks of running a university. This article analyzes the current situation, types and causes of financial risks in colleges and universities. On this basis, it puts forward the precaution of financial risk, leads the function of financial warning and establishes the principle of financial early warning. We should construct the early warning mechanism of financial risks and the problems that should be noticed by higher education institutions through raising awareness, changing concepts and strengthening management. At the end of this article, we make a case study.