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论文编号：	3457
作者编号：	2220090738
上传时间：	2011/6/13 14:56:21
中文题目：	高等职业院校财务风险控制研究
英文题目：	Study on Financial Risk Control in Higher Vocational Colleges
指导老师：	程新生
中文关键字：	高职院校，财务风险，风险控制
英文关键字：	higher vocational colleges, financial risk, risk control
中文摘要：	随着高等教育逐年扩招，我国的高等职业教育实现了迅猛的发展，作为高等教育的一个重要组成部分，高职教育的发展为高等教育事业发展起到了积极的作用。但是在发展过程中，为了解决规模扩张面临的资金短缺问题，高职院校不得不面对市场化的运作模式，通过融资等多种渠道与方式筹措资金。自主权的放开犹如双刃剑，一方面校方在办学资金筹集、教育经费使用等事务可以自主决策和管理，而另一方面高职院校财务管理工作由无风险管理转变为风险管理，由此如何客观的评价和科学的控制财务风险成为当下高职院校讨论的焦点问题。 本文在风险、财务风险以及风险管理理论研究的基础上，阐明高职院校财务风险的含义与主要特性，表述财务管理资金运转过程中的各环节所蕴含财务风险的表现形式，具体分析财务风险形成的主客观原因。通过阐述财务风险评价指标体系构建的目的与原则，选取包括流动比率、预算收入执行比率在内的四类20个指标反映高职院校的偿债能力、运行能力、收益能力、发展能力。并针对债务风险的存在提出增强风险意识、丰富融资渠道、科学论证筹资项目、完善监督机制等防范对策；针对财务失衡风险的存在提出加强预算管理、加大学费收缴力度、扩大学校社会影响力等防范对策；以及投资失败风险应采取坚持科学规划、实施投资项目管理和加强固定资产管理的防范对策。 由于现阶段绝大部分高职院校的决策层缺乏对财务风险的认识以及对财务风险管理工作的经验，本文希望通过对高职院校财务风险的实例研究，分析学院客观存在的财务风险，提出防控风险的对策，完善财务管理工作，提高财务管理工作水平，积极推进高职教育健康发展。
英文摘要：	With increasing enrollment year-on-year, higher vocational education has been developing rapidly. As an important component of higher education, the growth of higher vocational education plays a crucial role in the boom of higher education in China. However, during the process, higher vocational colleges have to adapt to the challenge of marketization, raising money via different channels like financing to relieve fund shortage result from scale expansion. Autonomy is a mixed-blessing. On one hand, college makes self-management on raising school-running funds and employing educational expenditure. On the other hand, the financial management in higher vocational colleges is changed from risk-free to risk control. Therefore, it becomes a focal issue for colleges to discuss on how to evaluate objectively and control scientifically the risk. The essay, based on the theoretical study of risk, financial risk and risk management, clarifies the content and main characters of the risk in higher vocational colleges, describes the risk existing in the process of the flow of financial management fund and analyzes specifically the subjective and objective reasons that lead to the risk. Through explaining the goal and principle of setting up the index system of risk evaluation, the essay chooses 20 indexes out of 4 catalogues including liquidity ratio and operation ability of budgetary receipts to judge the payment ability, running ability, profitability and developing ability of higher vocational colleges and puts forward the countermeasures aiming at different risks such as enhancing the risk awareness, enlarging financing channels, demonstrating the financing program scientifically and improving the supervision system to the debt risk; strengthening the budget management, driving the tuition collection and expensing the social influence of the college to unbalanced risk; holding up to scientific planning, enforcing the investment management and tightening the capital asserts management to the risk of failure. Due to the lack of the correct realization and the management experience in decision-making level of higher vocational colleges, the essay, on the basis of the case study of the risk, analyses the risk, offers the solutions in order to perfect the financial management, improve the management level and push the healthy growth of higher vocational education.
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