摘要
新形势下,随着我国高校教育事业高速和多元化的发展,带来的财务风险日益突出,主要体现在高校债务风险、投资风险和财务管理风险。为了保证高校财务管理工作高效运行,本文从内控视角出发,对高校主要的财务风险进行梳理和总结,进一步分析财务风险的成因,结合我国高校发展特色,提出建立切实可行的高校财务风险防范的内控体系,为高校可持续发展提供新的思路。
Under the new situation, with the high - speed and diversified development of China＇ s high education, the financial risks of colleges and universities are becoming increasingly prominent, mainly in- cluding 3 aspects like debt risk, investment risk and financial management risks, etc. In order to ermure the efficient operation of financial management in colleges and universities, this paper studies from the perspective of internal control to have sorted out and summarized the major financial risks of Colleges and universities and further analyzes the causes of those financial risks accordingly. Combining with the char- acteristics of Chinese high educational development, this paper also proposes to establish a practical finan- cial risk prevention and control system, so as to provide a new thinking for Chinese high education＇ s sus- tainable development.
出处
《西南科技大学学报（哲学社会科学版）》
2016年第6期66-69,共4页
Journal of Southwest University of Science and Technology:Philosophy and Social Science Edition
基金
西南科技大学财务管理专项课题(15sxb107)
关键词
高校
财务风险防范
内控体系
评价
Universities
Financial risk prevention
Internal control system
Evaluation
