随着社会功能不断调整和完善,高校财务活动和风险问题愈加凸显,本文重点基于高校内单位进行独立核算的风险和它带来的影响进行分析,并找出抑制和防范财务风险的具体方法。 With the continuous adjustment and perfection of social functions, the financial activities and risk problems in colleges and universities are becoming more prominent. This article focuses on the analysis of the risks of independent accounting in higher education institutions and its impact, and identifies the specific ways to curb and prevent financial risks.