高校潜在财务风险及其管理研究

高校潜在财务风险是指在基建、维修及大额采购等活动中形成的没有进入高校账簿体系的负债可能引起的支付风险,其形成的根本原因是现金收付实现制、教育事业经费和教育基建投资分离核算及校企不分的制度缺陷,诱因是高校事业收入的季节性与支出刚性的矛盾,关键是管理层任期内经济责任意识淡漠。加强对潜在财务风险的预警和防范,应改革基建会计核算制度,实行“权责发生制”;建立编报合并会计报表制度;完善项目预算辅助账,监控账外债务的变动情况;建立财务风险责任制;引进社会力量改革校办产业。

On the Control of Financial Risks in Postsecondary Institutions

The latent financial risks in postsecondary institutions is the payment risks that may caused by debts out of the booking system of postsecondary institutions.These debts usually occur in the construction of basic facilities,in the maintenance of instruments,or in the purchase of commodities of high values. The spot take and pay of cash,the separate account of institutional funds and investments in the construction of basic facilities,and the mixture of postsecondary institutions and enterprises are fundamental reasons of the latent financial risks.The contradiction between seasonal income and rigid payment is the immediate cause of the risks.Administrators, lacking of the awareness of economic duties is key for the existing of the latent financial risks.In order to avoid the risks,the accounting system of the construction of basic facilities should be reformed,the changing of debts out of the booking system should be strictly controlled,etc.