随着我国市场经济的深入,高等教育和高等院校取得了长足的发展。但是,由于资金管理水平还相对落后,资金利用效率不高,使得高校往往面临超常规发展、大规模举债、资金短缺等问题,财务风险逐步增加。主要表现在:一是资金收支失衡。许多高校的建设投入在逐年增加,而由于招生困难、学生欠费等原因,使得资金的实际收益与预 With the deepening of China’s market economy, tertiary education and tertiary institutions have made great strides. However, as the fund management level is still relatively backward and the capital utilization efficiency is not high, colleges and universities often face such problems as extraordinary development, large-scale debt-paying and shortage of funds, and the financial risks are gradually increasing. Mainly in: First, the imbalance between income and expenditure. Many colleges and universities in the construction investment increased year by year, but due to enrollment difficulties, students arrears and other reasons, making the actual benefits of funds and pre