本文選題：公立高校 + 財務(wù)風(fēng)險類型　； 參考：《吉林大學(xué)》2013年碩士論文

【摘要】：自從1999年教育部提出了《面向21世紀(jì)教育振興行動計劃》后，高校開始擴(kuò)招，我國高等教育實現(xiàn)了大眾化，滿足了人民群眾對高等教育的需求，順應(yīng)了經(jīng)濟(jì)社會發(fā)展的形勢。《中華人民共和國高等教育法》賦予了我國公立高等院校法人資格，認(rèn)定了其辦學(xué)自主權(quán)，同時，我國公立高校也承擔(dān)了相應(yīng)的民事責(zé)任，使其由無風(fēng)險管理轉(zhuǎn)變?yōu)轱L(fēng)險管理。在多元化的籌資方式下，我國公立高校自籌資金占學(xué)校辦學(xué)經(jīng)費(fèi)的比重越來越大，但由于我國公立高校的辦學(xué)經(jīng)費(fèi)一直都是以財政撥款為主，對資金的開源和節(jié)流缺乏重視，財務(wù)風(fēng)險的防范意識更是淡薄，資金運(yùn)作一旦出現(xiàn)問題，公立高校將陷入財務(wù)危機(jī)。因此，高校為了適應(yīng)這種新的財務(wù)管理環(huán)境，控制財務(wù)風(fēng)險，應(yīng)改革財務(wù)治理結(jié)構(gòu)，完善內(nèi)部控制制度，提高風(fēng)險防范意識等，最終實現(xiàn)高校的可持續(xù)發(fā)展。 本文主要分為六部分，其中第四、五章為核心章節(jié)。第一章，引言。首先介紹我國公立高校財務(wù)風(fēng)險與控制對策研究的背景和意義，闡述了我國公立高校所處的經(jīng)濟(jì)環(huán)境以及政策環(huán)境，指出了本文的研究意義；然后介紹了本文的主要內(nèi)容、研究方法和研究思路；最后闡述了本文的創(chuàng)新之處。第二章，，國內(nèi)外研究現(xiàn)狀及理論基礎(chǔ)。論述了高校財務(wù)風(fēng)險在國內(nèi)外研究現(xiàn)狀，對高校財務(wù)風(fēng)險相關(guān)的基本概念和理論進(jìn)行了介紹，以為下文的深入研究奠定理論基礎(chǔ)。第三章，我國高校財務(wù)管理現(xiàn)狀。對高校財務(wù)管理模式、財務(wù)管理機(jī)構(gòu)設(shè)置、經(jīng)濟(jì)責(zé)任制度和財務(wù)領(lǐng)導(dǎo)體制等體制現(xiàn)狀進(jìn)行了分析，并介紹了我國高校財務(wù)風(fēng)險管理的現(xiàn)狀。第四章，高校財務(wù)風(fēng)險類型及成因。先對高校財務(wù)風(fēng)險進(jìn)行了分類，然后從內(nèi)部和外部兩個方面對高校財務(wù)風(fēng)險形成的原因進(jìn)行了詳細(xì)系統(tǒng)的分析。第五章，高校財務(wù)風(fēng)險控制對策。針對上文高校財務(wù)風(fēng)險成因的分析，本章主要從政府、銀行和高校三個主體出發(fā)，分別提出了控制高校財務(wù)風(fēng)險的對策。第六章，對全文進(jìn)行了系統(tǒng)的總結(jié)，并指出了本文的不足之處。
[Abstract]:Since 1999, when the Ministry of Education put forward the "Action Plan for the Revitalization of Education facing the 21st Century", colleges and universities have begun to expand their enrollment, and our higher education has been popularized to meet the needs of the people for higher education. In accordance with the situation of economic and social development, the higher Education Law of the people's Republic of China has given the legal person status of public institutions of higher learning in our country, recognized its autonomy in running schools, and at the same time, the public universities and colleges in our country have also assumed corresponding civil liabilities. Change it from risk-free management to risk management. Under the diversified financing mode, the proportion of self-financing of public colleges and universities in our country accounts for more and more of the school funds. However, due to the fact that the running funds of public universities in our country have always been based on the financial allocation, there is a lack of attention to the open source of funds and the reduction of expenditure. The financial risk prevention consciousness is even weaker, once the fund operation appears the question, the public university will fall into the financial crisis. Therefore, in order to adapt to the new financial management environment and control financial risks, colleges and universities should reform the financial governance structure, perfect the internal control system, improve the awareness of risk prevention, and finally realize the sustainable development of colleges and universities. This paper is divided into six parts, among which the fourth and fifth chapters are the core chapters. Chapter one, introduction. This paper first introduces the background and significance of the research on financial risk and control of public universities in China, expounds the economic environment and policy environment of public universities in China, and points out the significance of this paper, and then introduces the main contents of this paper. Research methods and research ideas; finally elaborated the innovation of this paper. The second chapter, the domestic and foreign research present situation and the theory foundation. This paper discusses the present research situation of financial risk in colleges and universities at home and abroad, introduces the basic concepts and theories related to financial risk in colleges and universities, and lays a theoretical foundation for the further study below. The third chapter, our country university financial management present situation. This paper analyzes the present situation of the financial management mode, the establishment of the financial management organization, the economic responsibility system and the financial leadership system, and introduces the present situation of the financial risk management in our country's colleges and universities. Chapter four, the types and causes of financial risk in colleges and universities. This paper first classifies the financial risks in colleges and universities, and then makes a detailed and systematic analysis of the causes of the formation of financial risks in colleges and universities from the internal and external aspects. The fifth chapter, the university financial risk control countermeasure. Based on the analysis of the causes of financial risk in colleges and universities above, this chapter puts forward the countermeasures to control the financial risks of colleges and universities respectively from the three main bodies of government, banks and universities. The sixth chapter summarizes the whole text systematically and points out the deficiency of this paper.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：G647.5

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