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随着高等教育事业的发展,高校的规模扩张与教育投入不足之间的矛盾也日益凸显出来,高校不得不利用多种筹资渠道,特别是信贷资金来解决这一矛盾。受高校财务支付能力影响,财务风险也逐渐显现。本文在考虑到我国高校财务管理水平的基础上,全面分析了高校财务风险形成的内因,结合高校的特点,构建了一个完整、可操作性强的高校财务风险预警系统,以期有助于实现高校财务意义上的健康可持续发展。
With the development of higher education, the contradiction between the expansion of universities and the inadequate investment in education has also become increasingly prominent. Colleges and universities have to use various financing channels, especially credit funds to solve this contradiction. Affected by the ability of financial payment in colleges and universities, financial risks have gradually emerged. Based on the financial management of colleges and universities in our country, this paper comprehensively analyzes the internal causes of the formation of financial risks in colleges and universities, and combines with the characteristics of colleges and universities to construct a complete and operable early warning system of financial risks in colleges and universities in order to help colleges and universities Financial health and sustainable development.