摘要
目前,不少高职院校财务危机频发,债务沉重、盲目投资等现象屡禁不止。解决高职院校财务管理中出现的财务风险问题,根本出路在于创新高职院校的财务管理理念、组织机构、管理方式和财务管理制度。必须从努力降低财务管理成本,引入企业财务管理机制;成立学校财务管理委员会,建立风险对策决策机制;实行全面财务预算管理制度,制订各项财务活动工作流程;改革高职院校的治理结构,做好财务风险识别与评价等方面着手,实现高职院校财务风险防范机制的创新。
At present, many higher vocational colleges are frequently trapped in financial crises, with heavy debt and blind investment occurring despite repeated prohibition. The fundamental way out for financial risk problems in higher vocational colleges lies in the innovation on financial management ideas, organizational framework, management mode and the system of financial management. Great efforts must be made to decrease the cost of financial management, introduce enterprise financial management mechanism, set up school financial management committee, establish decision-making mechanism for risk countermeasures, implement comprehensive budget management system and formulate standard working procedures of the financial activities. Only in this way can we reform the governance structure, improve risk identification and evaluation so as to achieve the innovation of financial risk prevention mechanism in higher vocational colleges.
出处
《金华职业技术学院学报》
2015年第1期8-12,共5页
Journal of Jinhua Polytechnic
基金
2014年浙江省教育厅一般科研项目"基于财务风险防范机制的高职院校财务管理创新研究"(2014YB007)
2014年浙江省金华市科技局一般科研资助项目"高职院校财务风险的识别与控制研究"(2014-3-040)
关键词
高职院校
财务风险
防范
机制创新
higher vocational colleges, financial risk, prevention, mechanism innovation
