我国公立高校财务风险与控制对策研究

发布时间：2018-05-23 13:32

本文选题：公立高校 + 财务风险类型　；参考：《吉林大学》2013年硕士论文

【摘要】：自从1999年教育部提出了《面向21世纪教育振兴行动计划》后，高校开始扩招，我国高等教育实现了大众化，满足了人民群众对高等教育的需求，顺应了经济社会发展的形势。《中华人民共和国高等教育法》赋予了我国公立高等院校法人资格，认定了其办学自主权，同时，我国公立高校也承担了相应的民事责任，使其由无风险管理转变为风险管理。在多元化的筹资方式下，我国公立高校自筹资金占学校办学经费的比重越来越大，但由于我国公立高校的办学经费一直都是以财政拨款为主，对资金的开源和节流缺乏重视，财务风险的防范意识更是淡薄，资金运作一旦出现问题，公立高校将陷入财务危机。因此，高校为了适应这种新的财务管理环境，控制财务风险，应改革财务治理结构，完善内部控制制度，提高风险防范意识等，最终实现高校的可持续发展。本文主要分为六部分，其中第四、五章为核心章节。第一章，引言。首先介绍我国公立高校财务风险与控制对策研究的背景和意义，阐述了我国公立高校所处的经济环境以及政策环境，指出了本文的研究意义；然后介绍了本文的主要内容、研究方法和研究思路；最后阐述了本文的创新之处。第二章，，国内外研究现状及理论基础。论述了高校财务风险在国内外研究现状，对高校财务风险相关的基本概念和理论进行了介绍，以为下文的深入研究奠定理论基础。第三章，我国高校财务管理现状。对高校财务管理模式、财务管理机构设置、经济责任制度和财务领导体制等体制现状进行了分析，并介绍了我国高校财务风险管理的现状。第四章，高校财务风险类型及成因。先对高校财务风险进行了分类，然后从内部和外部两个方面对高校财务风险形成的原因进行了详细系统的分析。第五章，高校财务风险控制对策。针对上文高校财务风险成因的分析，本章主要从政府、银行和高校三个主体出发，分别提出了控制高校财务风险的对策。第六章，对全文进行了系统的总结，并指出了本文的不足之处。
[Abstract]:Since 1999, when the Ministry of Education put forward the "Action Plan for the Revitalization of Education facing the 21st Century", colleges and universities have begun to expand their enrollment, and our higher education has been popularized to meet the needs of the people for higher education. In accordance with the situation of economic and social development, the higher Education Law of the people's Republic of China has given the legal person status of public institutions of higher learning in our country, recognized its autonomy in running schools, and at the same time, the public universities and colleges in our country have also assumed corresponding civil liabilities. Change it from risk-free management to risk management. Under the diversified financing mode, the proportion of self-financing of public colleges and universities in our country accounts for more and more of the school funds. However, due to the fact that the running funds of public universities in our country have always been based on the financial allocation, there is a lack of attention to the open source of funds and the reduction of expenditure. The financial risk prevention consciousness is even weaker, once the fund operation appears the question, the public university will fall into the financial crisis. Therefore, in order to adapt to the new financial management environment and control financial risks, colleges and universities should reform the financial governance structure, perfect the internal control system, improve the awareness of risk prevention, and finally realize the sustainable development of colleges and universities. This paper is divided into six parts, among which the fourth and fifth chapters are the core chapters. Chapter one, introduction. This paper first introduces the background and significance of the research on financial risk and control of public universities in China, expounds the economic environment and policy environment of public universities in China, and points out the significance of this paper, and then introduces the main contents of this paper. Research methods and research ideas; finally elaborated the innovation of this paper. The second chapter, the domestic and foreign research present situation and the theory foundation. This paper discusses the present research situation of financial risk in colleges and universities at home and abroad, introduces the basic concepts and theories related to financial risk in colleges and universities, and lays a theoretical foundation for the further study below. The third chapter, our country university financial management present situation. This paper analyzes the present situation of the financial management mode, the establishment of the financial management organization, the economic responsibility system and the financial leadership system, and introduces the present situation of the financial risk management in our country's colleges and universities. Chapter four, the types and causes of financial risk in colleges and universities. This paper first classifies the financial risks in colleges and universities, and then makes a detailed and systematic analysis of the causes of the formation of financial risks in colleges and universities from the internal and external aspects. The fifth chapter, the university financial risk control countermeasure. Based on the analysis of the causes of financial risk in colleges and universities above, this chapter puts forward the countermeasures to control the financial risks of colleges and universities respectively from the three main bodies of government, banks and universities. The sixth chapter summarizes the whole text systematically and points out the deficiency of this paper.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G647.5

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