近年来,随着高校规模的迅速扩张,财务问题日益突显,主要体现在:一是筹资债务风险。由于高校的自身收入与财政拨款收入无法满足新校区建设等大规模基础设施建设的资金需求,许多高校通过承担高额的银行贷款来弥补资金短缺,导致贷款还本付息压力沉重,债务筹资风险不断加剧。二是预算管理风险。高校内部二级单位无专门财务人员负责预算编制,导致整体预算编制基础较薄 In recent years, with the rapid expansion of the scale of colleges and universities, the financial problems have become increasingly prominent. The major problems are as follows: First, the risk of financing debt. Due to the university’s own income and financial allocation income can not meet the capital needs of large-scale infrastructure construction such as the new campus construction, many universities make up for the shortage of funds by undertaking high bank loans, resulting in heavy repayment of loan and interest, debt financing risk Growing. Second, the budget management risk. There are no specialized financial officers in second-level units in universities responsible for budget preparation, resulting in a relatively thin overall budgeting basis