本文選題：高校　切入點(diǎn)：財(cái)務(wù)　出處：《石河子大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：進(jìn)入九十年代以后,為了滿足經(jīng)濟(jì)建設(shè)和人才培養(yǎng)方面的需求,國家放開了在高等教育方面的一些限制,開始允許高校擴(kuò)大招生和辦學(xué)規(guī)模,并給予了高校一定的自主權(quán)。在這一背景下,一些高校極積進(jìn)行學(xué)校教學(xué)設(shè)施硬件和學(xué)生公寓樓等基礎(chǔ)設(shè)施建設(shè),以擴(kuò)大辦學(xué)規(guī)模。十八大以后,我國高等教育將迎接一個(gè)新的歷史時(shí)期。高校管理者要努力把握好這一歷史機(jī)遇,促進(jìn)高等教育的進(jìn)一步發(fā)展。這其中,能否管理和控制好資金的使用,確保項(xiàng)目建設(shè)和教學(xué)、科研項(xiàng)目的需求,防范一切可能存在的財(cái)務(wù)風(fēng)險(xiǎn),優(yōu)化財(cái)務(wù)管理和資金監(jiān)管制度,是高校能否取得成功發(fā)展的關(guān)鍵所在。同時(shí),國家在財(cái)政方面沒有給予高校相應(yīng)的添補(bǔ),這就迫使各大高校不得不利用銀行信貸等各種融資渠道籌集資金。這在短時(shí)間內(nèi)對解決高校在擴(kuò)招中所面臨的硬件問題,起了軟沖作用�；趯ξ覅^(qū)高校財(cái)務(wù)風(fēng)險(xiǎn)管理存在的問題,對高校財(cái)務(wù)風(fēng)險(xiǎn)管理的可行的方法進(jìn)行了探討研究。高校的財(cái)務(wù)風(fēng)險(xiǎn)問題,是在高等教育體制改革的背景下出現(xiàn)的一個(gè)新問題,是高校在轉(zhuǎn)型時(shí)期不得不面臨的一個(gè)挑戰(zhàn)。但同時(shí),研究和解決高校的財(cái)務(wù)風(fēng)險(xiǎn)問題,有助于建設(shè)和完善高校的財(cái)務(wù)管理制度,也有助于培養(yǎng)高校管理者的風(fēng)險(xiǎn)防范意識。但是,由于高校是一個(gè)傳統(tǒng)的事業(yè)性單位,對于承受市場風(fēng)險(xiǎn)的經(jīng)驗(yàn)不足,在財(cái)務(wù)管理、資金管理、項(xiàng)目管理、風(fēng)險(xiǎn)管理等方面,也存在著一些難以避免的問題,并引發(fā)了一些財(cái)務(wù)風(fēng)險(xiǎn)和控制方面的問題,個(gè)別的還造成了不良的社會(huì)影響,受到了社會(huì)各界廣泛的關(guān)注。對此,專家和學(xué)者們在相關(guān)領(lǐng)域進(jìn)行了深入研究。本文針對財(cái)務(wù)風(fēng)險(xiǎn)問題,立足財(cái)務(wù)風(fēng)險(xiǎn)的現(xiàn)狀,從風(fēng)險(xiǎn)類型、特點(diǎn)和成因等方面,對廣西各大高校進(jìn)行了了解和分析,提出了建立高校財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警體系,規(guī)范高校財(cái)務(wù)籌資制度,構(gòu)建安全高效的會(huì)計(jì)系統(tǒng),完善教育專項(xiàng)經(jīng)費(fèi)管理制度和按現(xiàn)代企業(yè)制度要求建立高校企業(yè)產(chǎn)權(quán)制度等措施。希望本文的研究成果,能夠?qū)ξ覈咝５呢?cái)務(wù)風(fēng)險(xiǎn)預(yù)防、控制和優(yōu)化方面的研究工作,提供有價(jià)值的思路和建議。
[Abstract]:Since 90s, in order to meet the needs of economic construction and personnel training, the state has liberalized some restrictions on higher education and has begun to allow colleges and universities to expand enrollment and the scale of running schools. Under this background, some colleges and universities have carried out the construction of teaching facilities hardware and student apartment buildings in order to expand the scale of running a school after 18. Higher education in our country will meet a new historical period. The administrators of colleges and universities should make great efforts to grasp this historical opportunity and promote the further development of higher education. Among these, can we manage and control the use of funds well, ensure the construction of projects and teaching, The demand of scientific research projects, the prevention of all possible financial risks, and the optimization of financial management and fund supervision system are the key to the successful development of colleges and universities. This has forced colleges and universities to use various financing channels such as bank credit to raise funds. This will in a short period of time solve the hardware problems faced by colleges and universities in expanding their enrollment. Based on the problems existing in the financial risk management of colleges and universities in our district, the feasible methods of financial risk management in colleges and universities are discussed and studied. It is a new problem that appears under the background of the reform of higher education system, and it is a challenge that colleges and universities have to face in the period of transformation. But at the same time, it is necessary to study and solve the financial risk problem of colleges and universities. It is helpful to build and perfect the financial management system of colleges and universities, and also to cultivate the risk prevention consciousness of university administrators. However, because colleges and universities are a traditional enterprising unit, they are not experienced enough to bear market risks, so they are in financial management. There are also some unavoidable problems in fund management, project management, risk management, and some problems in financial risk and control, some of which have also caused adverse social impact. It has received extensive attention from all walks of life. For this reason, experts and scholars have carried out in-depth research in related fields. This paper aims at the problem of financial risk, based on the current situation of financial risk, from the risk types, characteristics and causes, and so on. Based on the understanding and analysis of the major colleges and universities in Guangxi, the paper puts forward the establishment of the financial risk early warning system in colleges and universities, the standardization of the financial financing system of the colleges and universities, and the construction of a safe and efficient accounting system. To perfect the educational special fund management system and to establish the university enterprise property right system according to the requirements of modern enterprise system. It is hoped that the research results of this paper can be used to prevent, control and optimize the financial risk of our universities. Provide valuable ideas and advice.
【學(xué)位授予單位】：石河子大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：G647.5

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本文編號：1557617