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随着我国高等职业教育办学规模扩大、在校学生人数大幅增加、办学条件得到明显改善,对教育经费的需求大量增加,而国家财政教育经费有限,高职院校只能以银行借款来弥补国家教学经费投入的不足,而结果是高职院校银行借款大量增加,债务利息成为高校的沉重负担,财务风险已经成为国内部分高职院校发展的障碍。本文对高职院校财务风险产生的原因进行分析,将财务风险分为投资风险、债务风险、流动性和管理风险,从而提出高职院校财务风险的防范措施。
With the expansion of the running of higher vocational education in our country, the number of students in school has increased significantly, the conditions for running schools have been significantly improved, the demand for education funds has increased greatly, and the funds for state education have been limited. Higher vocational colleges can only make bank loans to make up for the nation However, as a result, the borrowing of banks in higher vocational colleges has increased a lot and the interest of debt has become a heavy burden on colleges and universities. The financial risk has become an obstacle to the development of some higher vocational colleges in China. This article analyzes the causes of the financial risks in higher vocational colleges, divides the financial risks into the investment risk, the debt risk, the liquidity and the management risk, so as to put forward the precautionary measures for the financial risk in higher vocational colleges.