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我國(guó)高校風(fēng)險(xiǎn)控制研究

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  本文關(guān)鍵詞:我國(guó)高校風(fēng)險(xiǎn)控制研究 出處:《中南民族大學(xué)》2013年碩士論文 論文類型:學(xué)位論文


  更多相關(guān)文章: 財(cái)務(wù)風(fēng)險(xiǎn) 基建腐敗風(fēng)險(xiǎn) 教育質(zhì)量風(fēng)險(xiǎn) 高校風(fēng)險(xiǎn)控制


【摘要】:隨著我國(guó)經(jīng)濟(jì)社會(huì)的繁榮發(fā)展,高校越來(lái)越多地參與到經(jīng)濟(jì)社會(huì)的活動(dòng)之中,對(duì)內(nèi)對(duì)外經(jīng)濟(jì)文化交往的深度和廣度越來(lái)越廣泛,然而高校在獲得更多發(fā)展機(jī)遇和自主管理權(quán)的同時(shí),不可避免地將市場(chǎng)經(jīng)濟(jì)中的種種浮躁氣息帶入高校文化之中。始于1999年的高校擴(kuò)招,使高校成了滿足“大局之需”的風(fēng)險(xiǎn)轉(zhuǎn)嫁之處。而隨著遠(yuǎn)遠(yuǎn)滯后于即時(shí)風(fēng)險(xiǎn)困境的擴(kuò)招所帶來(lái)的社會(huì)風(fēng)險(xiǎn)在最近幾年逐漸凸顯出來(lái),引發(fā)了一系列的社會(huì)問(wèn)題:財(cái)務(wù)負(fù)債年年攀升、基建腐敗屢禁不止、教育質(zhì)量逐步下滑等。因此,對(duì)高校風(fēng)險(xiǎn)進(jìn)行分析并提出行之有效的控制方案是一個(gè)非常重要且具有現(xiàn)實(shí)意義的課題。 首先,本文對(duì)風(fēng)險(xiǎn)及風(fēng)險(xiǎn)控制的相關(guān)理論進(jìn)行了梳理,結(jié)合控制論、信息論、一般系統(tǒng)論、海因里希多米諾骨牌理論以及能量破壞性釋放理論對(duì)高校風(fēng)險(xiǎn)問(wèn)題加以分析,為下文進(jìn)行高校風(fēng)險(xiǎn)及其控制的研究做好理論鋪墊。 其次,結(jié)合風(fēng)險(xiǎn)的相關(guān)理論對(duì)高校風(fēng)險(xiǎn)的含義、主要特征、主要表現(xiàn)以及主要成因進(jìn)行詳細(xì)闡述,并結(jié)合一般系統(tǒng)論揭示高校風(fēng)險(xiǎn)因素并不是獨(dú)立存在的,各因素之間還有著緊密的聯(lián)系,并且這種聯(lián)系對(duì)高校整體層面的風(fēng)險(xiǎn)會(huì)呈現(xiàn)出倍數(shù)放大效應(yīng)。 再次,,以湖北某高校為對(duì)象,對(duì)其財(cái)務(wù)風(fēng)險(xiǎn)、基建腐敗風(fēng)險(xiǎn)、教育質(zhì)量風(fēng)險(xiǎn)進(jìn)行分析。分析發(fā)現(xiàn),該校財(cái)務(wù)風(fēng)險(xiǎn)較小,盡管其資產(chǎn)負(fù)債率高于警戒線,但其現(xiàn)金支付比率、潛在支付比率以及銀行存款保障率均在警戒線以內(nèi),說(shuō)明短期償還能力較強(qiáng)而長(zhǎng)期借款金額較大,短期而言不會(huì)出現(xiàn)資不抵債的情況。該;ǜ瘮★L(fēng)險(xiǎn)控制得也比較理想,通過(guò)模糊分析法對(duì)其基建腐敗風(fēng)險(xiǎn)進(jìn)行評(píng)價(jià),發(fā)現(xiàn)其風(fēng)險(xiǎn)處于第二級(jí)風(fēng)險(xiǎn)等級(jí),風(fēng)險(xiǎn)程度為低。但該校教育質(zhì)量風(fēng)險(xiǎn)控制能力不強(qiáng),學(xué)術(shù)效率不高,投入與產(chǎn)出不成比例。 最后,本文對(duì)高校風(fēng)險(xiǎn)三種主要表現(xiàn)形式的控制措施分別針對(duì)性地提出對(duì)策,以希高校管理層提高風(fēng)險(xiǎn)防范意識(shí)、加強(qiáng)高校風(fēng)險(xiǎn)控制。
[Abstract]:With the prosperous development of our country's economy and society, colleges and universities are more and more involved in the economic and social activities, and the depth and breadth of the economic and cultural exchanges between domestic and foreign countries are more and more extensive. However, colleges and universities, while gaining more opportunities for development and independent management, inevitably bring all kinds of impetuous breath in the market economy into university culture. Colleges and universities have become the place of risk transfer to meet the "overall needs". However, with the expansion of enrollment, which lags far behind the immediate risk dilemma, the social risks have been gradually highlighted in recent years. Has caused a series of social problems: the financial debt rises year after year, the capital construction corruption does not stop repeatedly, the education quality drops step by step and so on. It is a very important and practical topic to analyze the risk of colleges and universities and put forward effective control scheme. First of all, this paper combed the related theories of risk and risk control, combined with cybernetics, information theory, general system theory. Heinrich dominoes theory and energy destructive release theory analyze the risk of colleges and universities, and pave the way for the research of university risk and its control. Secondly, combined with the related theory of risk, the meaning, main characteristics, main performance and main causes of university risk are elaborated in detail, and combined with general system theory to reveal that university risk factors are not independent. There is also a close relationship between the factors, and this connection on the overall level of risk in colleges and universities will show a multiplier effect. Thirdly, taking a university in Hubei province as the object, this paper analyzes the financial risk, capital construction corruption risk and education quality risk. The analysis shows that the financial risk of the university is relatively small, although its asset-liability ratio is higher than the warning line. However, the cash payment ratio, the potential payment ratio and the bank deposit guarantee rate are within the warning line, which indicates that the short-term repayment ability is stronger and the long-term loan amount is larger. In the short term, there will not be insolvent situation. The risk of capital construction corruption in the school is also relatively ideal. The risk of capital construction corruption is evaluated by fuzzy analysis method, and it is found that the risk is in the second level of risk. The risk level is low, but the educational quality risk control ability is not strong, the academic efficiency is not high, and the input and output are not proportional. Finally, this paper puts forward the countermeasures of the three main forms of risk control in colleges and universities, in order to improve the risk prevention consciousness and strengthen the risk control in colleges and universities.
【學(xué)位授予單位】:中南民族大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2013
【分類號(hào)】:G647

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