广西高校财务风险与控制的研究

发布时间：2018-03-02 18:12

  本文选题：高校　切入点：财务　出处：《石河子大学》2014年硕士论文　论文类型：学位论文

【摘要】：进入九十年代以后,为了满足经济建设和人才培养方面的需求,国家放开了在高等教育方面的一些限制,开始允许高校扩大招生和办学规模,并给予了高校一定的自主权。在这一背景下,一些高校极积进行学校教学设施硬件和学生公寓楼等基础设施建设,以扩大办学规模。十八大以后,我国高等教育将迎接一个新的历史时期。高校管理者要努力把握好这一历史机遇,促进高等教育的进一步发展。这其中,能否管理和控制好资金的使用,确保项目建设和教学、科研项目的需求,防范一切可能存在的财务风险,优化财务管理和资金监管制度,是高校能否取得成功发展的关键所在。同时,国家在财政方面没有给予高校相应的添补,这就迫使各大高校不得不利用银行信贷等各种融资渠道筹集资金。这在短时间内对解决高校在扩招中所面临的硬件问题,起了软冲作用。基于对我区高校财务风险管理存在的问题,对高校财务风险管理的可行的方法进行了探讨研究。高校的财务风险问题,是在高等教育体制改革的背景下出现的一个新问题,是高校在转型时期不得不面临的一个挑战。但同时,研究和解决高校的财务风险问题,有助于建设和完善高校的财务管理制度,也有助于培养高校管理者的风险防范意识。但是,由于高校是一个传统的事业性单位,对于承受市场风险的经验不足,在财务管理、资金管理、项目管理、风险管理等方面,也存在着一些难以避免的问题,并引发了一些财务风险和控制方面的问题,个别的还造成了不良的社会影响,受到了社会各界广泛的关注。对此,专家和学者们在相关领域进行了深入研究。本文针对财务风险问题,立足财务风险的现状,从风险类型、特点和成因等方面,对广西各大高校进行了了解和分析,提出了建立高校财务风险预警体系,规范高校财务筹资制度,构建安全高效的会计系统,完善教育专项经费管理制度和按现代企业制度要求建立高校企业产权制度等措施。希望本文的研究成果,能够对我国高校的财务风险预防、控制和优化方面的研究工作,提供有价值的思路和建议。
[Abstract]:Since 90s, in order to meet the needs of economic construction and personnel training, the state has liberalized some restrictions on higher education and has begun to allow colleges and universities to expand enrollment and the scale of running schools. Under this background, some colleges and universities have carried out the construction of teaching facilities hardware and student apartment buildings in order to expand the scale of running a school after 18. Higher education in our country will meet a new historical period. The administrators of colleges and universities should make great efforts to grasp this historical opportunity and promote the further development of higher education. Among these, can we manage and control the use of funds well, ensure the construction of projects and teaching, The demand of scientific research projects, the prevention of all possible financial risks, and the optimization of financial management and fund supervision system are the key to the successful development of colleges and universities. This has forced colleges and universities to use various financing channels such as bank credit to raise funds. This will in a short period of time solve the hardware problems faced by colleges and universities in expanding their enrollment. Based on the problems existing in the financial risk management of colleges and universities in our district, the feasible methods of financial risk management in colleges and universities are discussed and studied. It is a new problem that appears under the background of the reform of higher education system, and it is a challenge that colleges and universities have to face in the period of transformation. But at the same time, it is necessary to study and solve the financial risk problem of colleges and universities. It is helpful to build and perfect the financial management system of colleges and universities, and also to cultivate the risk prevention consciousness of university administrators. However, because colleges and universities are a traditional enterprising unit, they are not experienced enough to bear market risks, so they are in financial management. There are also some unavoidable problems in fund management, project management, risk management, and some problems in financial risk and control, some of which have also caused adverse social impact. It has received extensive attention from all walks of life. For this reason, experts and scholars have carried out in-depth research in related fields. This paper aims at the problem of financial risk, based on the current situation of financial risk, from the risk types, characteristics and causes, and so on. Based on the understanding and analysis of the major colleges and universities in Guangxi, the paper puts forward the establishment of the financial risk early warning system in colleges and universities, the standardization of the financial financing system of the colleges and universities, and the construction of a safe and efficient accounting system. To perfect the educational special fund management system and to establish the university enterprise property right system according to the requirements of modern enterprise system. It is hoped that the research results of this paper can be used to prevent, control and optimize the financial risk of our universities. Provide valuable ideas and advice.
【学位授予单位】：石河子大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：G647.5

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