我国民办高校财务风险防控研究
发布时间：2018-08-19 15:57
【摘要】：民办高校是我国教育体制改革之后出现的一种新型的办学模式,不论是其数量上还是规模上,都已成为高等教育体系中一个十分重要的分支。然而,随着国家经济文化的飞速发展、适龄人口的需求以及国际金融危机的影响,民办高校为谋求跨越式发展而不断加快高校基础设施建设、扩大招生规模,政府也借此来拉动内需。事物的发展总是具有两面性,民办高校的跨越式发展诉求也伴随着诸多风险涌现出来。本文认为财务风险是民办高校众多办学风险中最为重要的风险之一,规模扩张必然需要大量的资金投入,如何获取大量的资金,并加以有效地利用,促使民办高校内部财务系统健康有序发展,成为了一个重要的研究课题。目前中国没有针对性的法律法规来规定民办高校教育经费的使用和筹措,完全依靠其自身来解决,这就造成了民办高校财务管理系统的不规范、潜藏着各种财务风险问题。而民办高校内部的财务风险管理意识普遍薄弱,学校风险管理机制尚未形成或基本流于形式,风险应对现状不容乐观。本文在结合当前民办高校发展的内外部环境下,首先对民办高校及其财务风险进行理论概述和文献梳理,然后具体分析了民办高校及其财务风险发展的现状及其成因,并将其财务风险分为五大类,即筹资风险、投资风险、营运风险、盈利风险和扩张风险,并选取了15个具有代表性的财务指标构建出民办高校财务风险指标体系,继而引入AHP-模糊综合评价法对民办高校的财务风险进行综合评价,并分别基于五大风险对民办高校财务管理的发展提出了相关对策。最后总结了本文的创新与不足之处,并对后续研究进行了展望。本文对民办高校财务信息的风险识别、风险评价及风险防控具有一定的参考意义,旨在避免财务风险的发生,促进民办高校健康、稳定、持续的发展。
[Abstract]:Private colleges and universities are a new mode of running a school after the reform of our educational system. Both in quantity and scale, they have become a very important branch of higher education system. However, with the rapid development of national economy and culture, the demand of the school-age population and the impact of the international financial crisis, private colleges and universities have been speeding up the construction of university infrastructure and expanding the enrollment scale in order to seek leap-forward development. The government also uses it to boost domestic demand. There are always two sides to the development of things, and the demands of leapfrog development of private colleges and universities emerge with many risks. This paper holds that financial risk is one of the most important risks of running a private university. The expansion of scale will inevitably require a large amount of capital investment, how to obtain a large number of funds and make effective use of them. It has become an important research topic to promote the healthy and orderly development of the internal financial system in private colleges and universities. At present, there are no specific laws and regulations to regulate the use and financing of educational funds in private colleges and universities, which is completely solved by itself, which results in the non-standard financial management system of private colleges and universities, and hidden various financial risks. However, the awareness of financial risk management in private colleges is generally weak, the risk management mechanism of schools has not been formed or basic form, and the current situation of risk management is not optimistic. In combination with the internal and external environment of the development of private colleges and universities, this paper firstly summarizes the theory and literature of private universities and their financial risks, and then analyzes the current situation and causes of the development of private universities and their financial risks. The financial risk is divided into five categories, that is, financing risk, investment risk, operation risk, profit risk and expansion risk, and 15 representative financial indexes are selected to construct the financial risk index system of private colleges and universities. Then the AHP- fuzzy comprehensive evaluation method is introduced to evaluate the financial risk of private colleges and universities, and based on the five major risks, the development of financial management in private colleges and universities is put forward. Finally, the innovation and deficiency of this paper are summarized, and the future research is prospected. This paper has a certain reference significance for the risk identification, risk evaluation and risk prevention and control of financial information in private colleges and universities, in order to avoid the occurrence of financial risks and promote the healthy, stable and sustainable development of private 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】：2015
【分类号】：G647.5
，
本文编号：2192138
[Abstract]:Private colleges and universities are a new mode of running a school after the reform of our educational system. Both in quantity and scale, they have become a very important branch of higher education system. However, with the rapid development of national economy and culture, the demand of the school-age population and the impact of the international financial crisis, private colleges and universities have been speeding up the construction of university infrastructure and expanding the enrollment scale in order to seek leap-forward development. The government also uses it to boost domestic demand. There are always two sides to the development of things, and the demands of leapfrog development of private colleges and universities emerge with many risks. This paper holds that financial risk is one of the most important risks of running a private university. The expansion of scale will inevitably require a large amount of capital investment, how to obtain a large number of funds and make effective use of them. It has become an important research topic to promote the healthy and orderly development of the internal financial system in private colleges and universities. At present, there are no specific laws and regulations to regulate the use and financing of educational funds in private colleges and universities, which is completely solved by itself, which results in the non-standard financial management system of private colleges and universities, and hidden various financial risks. However, the awareness of financial risk management in private colleges is generally weak, the risk management mechanism of schools has not been formed or basic form, and the current situation of risk management is not optimistic. In combination with the internal and external environment of the development of private colleges and universities, this paper firstly summarizes the theory and literature of private universities and their financial risks, and then analyzes the current situation and causes of the development of private universities and their financial risks. The financial risk is divided into five categories, that is, financing risk, investment risk, operation risk, profit risk and expansion risk, and 15 representative financial indexes are selected to construct the financial risk index system of private colleges and universities. Then the AHP- fuzzy comprehensive evaluation method is introduced to evaluate the financial risk of private colleges and universities, and based on the five major risks, the development of financial management in private colleges and universities is put forward. Finally, the innovation and deficiency of this paper are summarized, and the future research is prospected. This paper has a certain reference significance for the risk identification, risk evaluation and risk prevention and control of financial information in private colleges and universities, in order to avoid the occurrence of financial risks and promote the healthy, stable and sustainable development of private 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】：2015
【分类号】：G647.5
，
本文编号：2192138
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