文档介绍：摘要
近几年来,随着我国高等教育事业的改革与发展,高校进入了一个超常规发展、大规模举债办学的阶段,其扩张速度之快与竞争之激烈是前所未有的。浙江作为经济大省,政府对高等教育支持力度也相当大,但伴随着浙江高校大规模扩建扩招的趋势,不少高校采用了大量举债的筹资方式以满足资金需要,财务风险因而日益凸显,已对浙江高校及高等教育的可持续健康发展造成严重影响,留下了极大隐患。高校的财务风险问题不得不引起政府、社会和高校自身的关注。
本文首先介绍了财务风险的相关理论问题,对高校财务风险的特征有个大概认知;然后对浙江高校发展现状和筹资渠道进行分析;最后主要分析其财务风险的成因,并在此基础上进行财务风险控制的对策研究。
关键词:浙江高校;财务风险;成因分析;控制对策
Abstract
In recent years, the Chinese higher education reform and development of the universities, enter a supernormal development, the scale of the stage, the debt running fast and expansion of the petition is unprecedented. Zhejiang province, the government as economy of higher education support also is quite large, but with zhejiang university large-scale expansion trend of enrollment, many colleges use a lot of the financing way to meet debt capital needs, financial risk and increasingly prominent, has higher education of zhejiang university and the sustainable healthy development caused serious influence, leave a giant hidden trouble. College financial risk issues had to make the government, the society and the universities concerned.
This paper first introduced the related theory of the financial risk of colleges and universities, the features of financial risk have probably cognition; Then on to zhejiang university development present situation and financing channels of analysis; Finally the financial risks mainly analyzes the genesis, and on this basis to control financial risks countermeasures.
Key Words:Zhejiang university; Financial risk; Cause analysis; Control countermeasures
目录
一、引言 1
二、财务风险相关理论问题 1
(一)风险与财务风险相关概念 1
(二)高校财务风险的含义及特征 2
(三)资本结构与财务风险的关系 3
三、浙江高校发展现状和筹资渠道 4
(一)浙江高等教育基本状况 4
(二)浙江高校筹资渠道 6
四、浙江高校财务风险的成因 7
(一)高校扩招,财政拨款不足 7
(二)银行盲目放贷,高校借款费用过高 8
(三)现行高校财务制度的固有风险 9
(四)预算体制不完善,资金安排不合理 10
(五)生源不足,学生欠费问题并存 10
五、加强浙江高校财务风险控制的对策 11
(一) 加大对高校的财政投入,适当放缓扩招步伐 11
(二) 严格贷款资金可行性论证,加强贷款资金管理 11
(三)完善高校内部控制制度,有效防范财务风险 11
(四)增强风险责任意识,防范财务风险 12
(五)扩大资金筹措渠道,增强高校偿债能力 12
(六)建立财务风险预警体系,及时防范高校财务风险 12
参考文献 14
致谢 16