我国高校风险控制研究

发布时间：2018-01-05 21:41

本文关键词：我国高校风险控制研究　出处：《中南民族大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着我国经济社会的繁荣发展，高校越来越多地参与到经济社会的活动之中，对内对外经济文化交往的深度和广度越来越广泛，然而高校在获得更多发展机遇和自主管理权的同时，不可避免地将市场经济中的种种浮躁气息带入高校文化之中。始于1999年的高校扩招，使高校成了满足“大局之需”的风险转嫁之处。而随着远远滞后于即时风险困境的扩招所带来的社会风险在最近几年逐渐凸显出来，引发了一系列的社会问题：财务负债年年攀升、基建腐败屡禁不止、教育质量逐步下滑等。因此，对高校风险进行分析并提出行之有效的控制方案是一个非常重要且具有现实意义的课题。首先，本文对风险及风险控制的相关理论进行了梳理，结合控制论、信息论、一般系统论、海因里希多米诺骨牌理论以及能量破坏性释放理论对高校风险问题加以分析，为下文进行高校风险及其控制的研究做好理论铺垫。其次，结合风险的相关理论对高校风险的含义、主要特征、主要表现以及主要成因进行详细阐述，并结合一般系统论揭示高校风险因素并不是独立存在的，各因素之间还有着紧密的联系，并且这种联系对高校整体层面的风险会呈现出倍数放大效应。再次，，以湖北某高校为对象，对其财务风险、基建腐败风险、教育质量风险进行分析。分析发现，该校财务风险较小，尽管其资产负债率高于警戒线，但其现金支付比率、潜在支付比率以及银行存款保障率均在警戒线以内，说明短期偿还能力较强而长期借款金额较大，短期而言不会出现资不抵债的情况。该校基建腐败风险控制得也比较理想，通过模糊分析法对其基建腐败风险进行评价，发现其风险处于第二级风险等级，风险程度为低。但该校教育质量风险控制能力不强，学术效率不高，投入与产出不成比例。最后，本文对高校风险三种主要表现形式的控制措施分别针对性地提出对策，以希高校管理层提高风险防范意识、加强高校风险控制。
[Abstract]:With the prosperous development of our country's economy and society, colleges and universities are more and more involved in the economic and social activities, and the depth and breadth of the economic and cultural exchanges between domestic and foreign countries are more and more extensive. However, colleges and universities, while gaining more opportunities for development and independent management, inevitably bring all kinds of impetuous breath in the market economy into university culture. Colleges and universities have become the place of risk transfer to meet the "overall needs". However, with the expansion of enrollment, which lags far behind the immediate risk dilemma, the social risks have been gradually highlighted in recent years. Has caused a series of social problems: the financial debt rises year after year, the capital construction corruption does not stop repeatedly, the education quality drops step by step and so on. It is a very important and practical topic to analyze the risk of colleges and universities and put forward effective control scheme. First of all, this paper combed the related theories of risk and risk control, combined with cybernetics, information theory, general system theory. Heinrich dominoes theory and energy destructive release theory analyze the risk of colleges and universities, and pave the way for the research of university risk and its control. Secondly, combined with the related theory of risk, the meaning, main characteristics, main performance and main causes of university risk are elaborated in detail, and combined with general system theory to reveal that university risk factors are not independent. There is also a close relationship between the factors, and this connection on the overall level of risk in colleges and universities will show a multiplier effect. Thirdly, taking a university in Hubei province as the object, this paper analyzes the financial risk, capital construction corruption risk and education quality risk. The analysis shows that the financial risk of the university is relatively small, although its asset-liability ratio is higher than the warning line. However, the cash payment ratio, the potential payment ratio and the bank deposit guarantee rate are within the warning line, which indicates that the short-term repayment ability is stronger and the long-term loan amount is larger. In the short term, there will not be insolvent situation. The risk of capital construction corruption in the school is also relatively ideal. The risk of capital construction corruption is evaluated by fuzzy analysis method, and it is found that the risk is in the second level of risk. The risk level is low, but the educational quality risk control ability is not strong, the academic efficiency is not high, and the input and output are not proportional. Finally, this paper puts forward the countermeasures of the three main forms of risk control in colleges and universities, in order to improve the risk prevention consciousness and strengthen the risk control in colleges and universities.
【学位授予单位】：中南民族大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G647

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