高校财务风险的形成机理及防范机制分析

大量举债、资金运营以及学费拖欠等给高校财务管理带来极大风险。构建高校财务风险防范机制必须发挥政府主导作用,在加大教育经费投入的基础上规范高校办学规模;引导社会力量进入办学领域,在营造社会办学环境的基础上拓宽筹资渠道;建立现代大学制度,在规范管理的基础上强化内部监督;提高银行向高校贷款的门槛,在严格控制贷款规模的基础上落实还款渠道。

Analyses of Prevention Mechanism and the Formation Mechanism of College Financial Risk

The university financial risks owed to the great amount of debt,financial operations and tuition default.Construction of the financial risk prevention mechanism of University should take the following measures.Firstly,the government must play a leading role in increasing financial input for education and standardize the school-running scale;Secondly,social forces should be guided into the education field,the financing channels should be expanded to create a good environment;Thirdly,the modern university system should be established,the internal oversight should be strengthen to standard management;Fourthly,the threshold of bank loans should be raised and the size of loans should be control to implement the payment channels.