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高等学校财务风险分析及防范
引用本文:李露萍.高等学校财务风险分析及防范[J].沈阳农业大学学报(社会科学版),2007,9(5):691-694.
作者姓名:李露萍
作者单位:沈阳农业大学,计划财务处,沈阳,110161
摘    要:随着高等教育改革的不断深入,高等学校被赋予更多的自主权,同时,也承担了相应的财务风险。高等教育规模扩张迅速与财力增长缓慢的矛盾,高等学校内部组织治理以及运行机制存在的缺陷,都进一步加深了高等学校财务风险危机。防范和化解高等学校的财务风险,必须转变理念,树立正确的财务风险意识,建立有效的财务管理机制和财务风险预警系统,有效地发挥内部审计监督作用。高等学校更要加强贷款管理,有效防范贷款风险。只有这样,才能为高校健康、可持续发展提供有力的保障。

关 键 词:高等学校  财务风险  预警系统  审计监督  财务管理机制
文章编号:1008-9713(2007)05-0691-04
修稿时间:2007年8月23日

Financial Risks Colleges and Universities Face and the Relevant Precautions
LI Lu-ping.Financial Risks Colleges and Universities Face and the Relevant Precautions[J].Social Science Journal of Shenyang Agricultural University,2007,9(5):691-694.
Authors:LI Lu-ping
Abstract:With further development of reform of higher education,colleges and universities are given more autonomy and accordingly assume more financial risks.Both the conflict between rapid expansion of higher education and its slow financial growth and the defects of the internal organization of college governance and operating mechanism have further increased college financial risks.In order to guard against and defuse the financial risks,concepts must be changed;The correct financial risk awareness,effective financial management mechanism and financial risk warning system must be set up;Necessary internal audit supervision must be brought into play effectively;Colleges and universities must strengthen their loan management and effectively prevent loan risks.Only in this way can a strong guarantee be provided for a healthy and sustainable development of colleges and universities.
Keywords:institutions of higher learning  financial risk  higher education  early warning system  internal audit and supervision  
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