高校财务风险分析及预警探讨

随着高等教育体制改革的不断深入，我国高校财务管理由原计划经济条件下的无风险管理转变为市场经济条件下的风险管理。高校财务风险主要由筹资、投资及资金日常管理引发，具体表现为短期的偿债风险、现金流量风险及长期的再筹资风险、投资风险和收支失衡风险。从高校财务风险的类型出发，科学地选取短期和长期预警指标，建立完善的财务风险预警系统，对加强高校财务风险的防范和控制，促进高校持续、健康、稳定发展具有重要的意义。

An Analysis of the Financial Risk in Institutions of Higher Learning and Its Early-warning

With the deepening of the reform in the higher education system, financial management of Chinese colleges and universities has changed from the risk-free mode under the former planned economy to risk management under the market economy. The financial risks, mainly the short-term debt repayment risk, cash flow risks, long-term capital-reraising risk, investment risk and income-and-expense imbalance risk, are triggered mainly by capital raising, investment and the routine management of their capital. Considering the nature of their financial risks, index for both long-term and short-term early-warning should be decided on scientifically and a complete early-warning system should be established, which are of great significance to protecting the schools against the financial risks and promoting their sustainable development.