摘要
随着高校改革与发展的深化,高校财务管理环境的变化,高校法人地位的取得,自主权的扩大,教育结构和规模的变化,相互间的竞争等一系列外在因素,以及内部发展资金分配要求而大量筹资所产生的财务风险,是目前高校所面临的主要风险,并且已对高校的远期发展埋下了很深的隐患。建立相应的风险管理及防范机制是当前高校财务管理必须面对的课题。
As the higher school＇s reform and development have deepened, its managerial environment has changed, its right of self-determination has enlarged, and its education structure and scale has changed. Above the factors have contended one another. These outer factors and the financial risks which have been produced by a series of inner developed finance need raise amount of finance .The risk is the main one of advanced schools facing risk and has imbedded deep crisis on its future development. However, at present higher schools＇ financial management must build corresponding risk management and preventive mechanism.
出处
《陕西省行政学院陕西省经济管理干部学院学报》
2006年第1期113-116,共4页
Journal of Shaanxi Administration School and Shaanxi Economic Management School
关键词
财务风险
财务管理
风险
financial risk
financial management
risk
