【摘要】：民辦高校是我國教育體制改革之后出現(xiàn)的一種新型的辦學(xué)模式,不論是其數(shù)量上還是規(guī)模上,都已成為高等教育體系中一個十分重要的分支。然而,隨著國家經(jīng)濟(jì)文化的飛速發(fā)展、適齡人口的需求以及國際金融危機(jī)的影響,民辦高校為謀求跨越式發(fā)展而不斷加快高校基礎(chǔ)設(shè)施建設(shè)、擴(kuò)大招生規(guī)模,政府也借此來拉動內(nèi)需。事物的發(fā)展總是具有兩面性,民辦高校的跨越式發(fā)展訴求也伴隨著諸多風(fēng)險涌現(xiàn)出來。本文認(rèn)為財務(wù)風(fēng)險是民辦高校眾多辦學(xué)風(fēng)險中最為重要的風(fēng)險之一,規(guī)模擴(kuò)張必然需要大量的資金投入,如何獲取大量的資金,并加以有效地利用,促使民辦高校內(nèi)部財務(wù)系統(tǒng)健康有序發(fā)展,成為了一個重要的研究課題。目前中國沒有針對性的法律法規(guī)來規(guī)定民辦高校教育經(jīng)費的使用和籌措,完全依靠其自身來解決,這就造成了民辦高校財務(wù)管理系統(tǒng)的不規(guī)范、潛藏著各種財務(wù)風(fēng)險問題。而民辦高校內(nèi)部的財務(wù)風(fēng)險管理意識普遍薄弱,學(xué)校風(fēng)險管理機(jī)制尚未形成或基本流于形式,風(fēng)險應(yīng)對現(xiàn)狀不容樂觀。本文在結(jié)合當(dāng)前民辦高校發(fā)展的內(nèi)外部環(huán)境下,首先對民辦高校及其財務(wù)風(fēng)險進(jìn)行理論概述和文獻(xiàn)梳理,然后具體分析了民辦高校及其財務(wù)風(fēng)險發(fā)展的現(xiàn)狀及其成因,并將其財務(wù)風(fēng)險分為五大類,即籌資風(fēng)險、投資風(fēng)險、營運風(fēng)險、盈利風(fēng)險和擴(kuò)張風(fēng)險,并選取了15個具有代表性的財務(wù)指標(biāo)構(gòu)建出民辦高校財務(wù)風(fēng)險指標(biāo)體系,繼而引入AHP-模糊綜合評價法對民辦高校的財務(wù)風(fēng)險進(jìn)行綜合評價,并分別基于五大風(fēng)險對民辦高校財務(wù)管理的發(fā)展提出了相關(guān)對策。最后總結(jié)了本文的創(chuàng)新與不足之處,并對后續(xù)研究進(jìn)行了展望。本文對民辦高校財務(wù)信息的風(fēng)險識別、風(fēng)險評價及風(fēng)險防控具有一定的參考意義,旨在避免財務(wù)風(fēng)險的發(fā)生,促進(jìn)民辦高校健康、穩(wěn)定、持續(xù)的發(fā)展。
[Abstract]:Private colleges and universities are a new mode of running a school after the reform of our educational system. Both in quantity and scale, they have become a very important branch of higher education system. However, with the rapid development of national economy and culture, the demand of the school-age population and the impact of the international financial crisis, private colleges and universities have been speeding up the construction of university infrastructure and expanding the enrollment scale in order to seek leap-forward development. The government also uses it to boost domestic demand. There are always two sides to the development of things, and the demands of leapfrog development of private colleges and universities emerge with many risks. This paper holds that financial risk is one of the most important risks of running a private university. The expansion of scale will inevitably require a large amount of capital investment, how to obtain a large number of funds and make effective use of them. It has become an important research topic to promote the healthy and orderly development of the internal financial system in private colleges and universities. At present, there are no specific laws and regulations to regulate the use and financing of educational funds in private colleges and universities, which is completely solved by itself, which results in the non-standard financial management system of private colleges and universities, and hidden various financial risks. However, the awareness of financial risk management in private colleges is generally weak, the risk management mechanism of schools has not been formed or basic form, and the current situation of risk management is not optimistic. In combination with the internal and external environment of the development of private colleges and universities, this paper firstly summarizes the theory and literature of private universities and their financial risks, and then analyzes the current situation and causes of the development of private universities and their financial risks. The financial risk is divided into five categories, that is, financing risk, investment risk, operation risk, profit risk and expansion risk, and 15 representative financial indexes are selected to construct the financial risk index system of private colleges and universities. Then the AHP- fuzzy comprehensive evaluation method is introduced to evaluate the financial risk of private colleges and universities, and based on the five major risks, the development of financial management in private colleges and universities is put forward. Finally, the innovation and deficiency of this paper are summarized, and the future research is prospected. This paper has a certain reference significance for the risk identification, risk evaluation and risk prevention and control of financial information in private colleges and universities, in order to avoid the occurrence of financial risks and promote the healthy, stable and sustainable development of private colleges and universities.
【學(xué)位授予單位】：中南民族大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：G647.5
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本文編號：2192138