高职院校财务风险规避体系探析

随着教育体制改革的深入,高校形成了财政拨款为主、市场多渠道筹集资金为辅的办学体制,使高校财务工作更加复杂,财务风险问题日益凸显。目前,高职院校学校财务管理措施不够完善,内部控制制度不够健全,预算编制不够科学,财务风险管理意识薄弱,致使此类风险尤为突出。因此,探析高职院校财务风险规避体系十分必要。

Study On the System of the Financial Risk Control in Vocational College

With the reform and development of the educational system,the colleges form a running system which is combined with financial allocation and market funds through multiple channels,which makes the financial working more complicated in college and the risk is prominent.Now such technical colleges don＇t have perfect financial management measure,the inner control system is not found,and the budget preparation is not scientific.Furthermore,they have weak realization of financial risk management.Based on these problems,the author will analyze the financial risk on the form of funding gap in vocational colleges.