| 高校财务风险的表现及成因分析 |
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| 引用本文： | 魏良华,李华军,邓彦.高校财务风险的表现及成因分析[J].广东工业大学学报(社会科学版),2010,10(5):34-37. |
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| 作者姓名： | 魏良华 李华军 邓彦 |
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| 作者单位： | 广东工业大学财务处; |
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| 基金项目： | 2008年广东工业大学高教研究基金 |
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| 摘 要： | 随着高等教育改革的不断深入,高等教育事业的快速发展给高校财务管理带来了极大的考验和挑战。近些年来,高校盲目的扩张、混乱的资产管理、不规范的内部控制等行为带来了巨大的隐患,高校面临的财务风险也越来越复杂。文章从管理、投资、负债的角度探讨了高校存在的财务风险,结合相关理论和数据,从管理理念、预算制度、监控机制等方面分析了其中的原因,为高校有针对性地加强财务风险管理提供了应对的策略思路。
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| 关 键 词： | 高等院校 财务风险 资本预算货款 财务管理 财务内部控制 |
The Manifestations of College Financial Risk and the Genetic Analysis |
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| WEI Liang-hua,LI Hua-jun,DENG Yan.The Manifestations of College Financial Risk and the Genetic Analysis[J].Journal of Guangdong University of Technology(Social Sciences Edition),2010,10(5):34-37. |
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| Authors: | WEI Liang-hua LI Hua-jun DENG Yan |
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| Institution: | WEI Liang-hua,LI Hua-jun,DENG Yan(Finance Department,Guangdong University of Technology,Guangzhou,Guangdong 510006,P.R.China) |
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| Abstract: | The further reform and rapid development in higher education brings great challenges to financial management in colleges.In recent years,unrestrained expansion,disorder in asset management and nonstandard internal control pose a potential threat to its development and the financial risk it faces becomes more complicated.This paper discusses the financial risk in the light of management,investment and liability,analyses the causes from the perspective of management philosophy,budget system and monitoring mec... |
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| Keywords: | college financial risk capital budget financial management financial internal control |
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