新时期高校财务风险及其防范

高教改革中高校跨越式发展,而政府投入不足,高校向银行贷款,使高校承担着巨大的财务风险.此外,高校还有不合理投资、校办产业的连带风险和生源市场、财务制度的固有风险.为化解和防范高校财务风险,政府有关部门应加强对高校财务的监管,高校可合理利用融资工具防范过度举债风险,高校应规避校办企业的连带责任风险,银行应加强控制降低风险.高校财务风险防范是项系统工程,政府、高校和银行都应发挥重要作用.

College Financial Risk at a New Era and Its Prevention

The leaping development of colleges and universities due to the reform of higher education,the lack of government investment,together with loans from banks endanger these institutions with many forms of financial risk.In addition,there are unreasonable investment,risk associated with school-run industries,students market as well as the financial risk inherent in the system.To guard against and defuse financial risks,governmental supervision should be strengthened,various financing tools be adopted to avoid over-loaning,school-run industries associated risk be evaded and controls be taken by banks to reduce the risk.Guarding against financial risks is a systematic project,which requires collective efforts of governments,universities as well as banks.