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1、原文：Public Higher Learning Institutions and financial management reforms, a new topicRisk refers to the socio-Economic activities due to unpredictable factors, presented with the original intention contrary to the interests of the potential losses and may cause harm to the behavior of the main events
2、. The concept of Financial Risk was first proposed for the Investment activities of enterprises, and has formed a set of relatively mature theory of financial risk. However, the public higher learning institution, is it there are also financial risks? Prior to this, many scholars have been studied i
3、n schools of higher risk of liability for this paper, based on systems thinking and extensive research, trying to make a more comprehensive, in-depth research. 1. Public colleges and universities run the risk of the necessity to study the financial In recent years, with the legal status of the acqui
4、sition, as well as the governments macroeconomic management, school autonomy for the community schools in the implementation of the new educational system, especially in higher education from elite to mass changes in the new context, colleges and universities school restructuring, the scale of devel
5、opment, capital raising, the use of funds, etc, with a certain degree of autonomy. It is this independence of autonomy. It is this self-governing, financial management of colleges and universities from the past freedom to now risk management, risk management, according to the survey, the escape 15 u
6、niversity debt has reached 3000 billion, some universities have more debt, 200 billion dollars. College debt management in the world is rare. Faced with such huge debt, the Governments attitude is very clear, colleges and universities must be based on who is who is responsible for loans principle an
7、d to carry out the work of Bank-College Cooperation, Ministry of Education does not undertake such a responsibility for loan repayment. Therefore, the correct analysis of the types of college financial risks and causes of the financial risk to establish an effective prevention mechanism, not only to
8、 guard against financial risks and reduce economic losses needs, but also implement the scientific concept of Development to achieve sustainable development needs of colleges and universities. Second, public colleges and universities to do the types and causes of the financial risk. Survey shows tha
9、t the current university-run performance of the financial risk there are three main types: liability risk, operational risk, investment risk. (A) The liability risk Liability risk is that college and universities to banks and other financial institutions over-leveraged or non-performing loans result
10、ing from the impact of education and teaching, Research work and personnel stability, the possibility of adverse consequences. Universities risk of liability and causes of the major manifestations include: 1. The lack of risk awareness. Universities in the socialist market economic system school, wh
11、ile the main features of the market economic system is a competition mechanism, which is better bad state. One-sided understanding of University Leaders bold test bold break, and universally shared by the school loans, government pay thinking, the absence of Once a also boldly borrowing, bold invest
12、ment, leading to poor decisions. 2. Lack of institutional constraints. Over the years, the management of higher education is mainly vertical restraints higher levels of government, university education departments is a subsidiary body. State set to run, investors and managers in one colleges and uni
13、versities in order to complete higher level plans, the task as the goal, even in the educational process had incurred huge liabilities, and the leader will not pay a significant Political and economic costs. 3. A lack of strategic vision. Some colleges and universities there is a leader in short-ter
14、m behavior, only the immediate political achievements, ignore the long-term development. Some university leaders in order to dry out his term of office performance, the aggressive pursuit image of the project, or even 10million not hesitate to loan to achieve the goal of his term of office. Objectiv
15、es may be achieved, but also to the school leaving behind a heavy debt. 4. A lack of demand forecast. In recent years, The colleges and universities sponsoring the development of the size of a lack of scientific predictions, blindly expanding the loan size, it is difficult to imagine that after year
16、s of being unable to recruit students in colleges and universities may face the risk. (B) The operational risk Universities operational risk and causes of the main manifestations are: 1. False financial information. In order to cope with higher levels of audit, tax department inspection, some school
17、s have artificial accounting data tampering, fabricating false accounting statements, leading to a serious distortion of the financial report. 2. Tuition reminders were not effective. The growing phenomenon of students in arrears, increasing the amount of arrears, seriously weakened the capacity of
18、school self-funding, affecting the schools fund-raising, the school financial balance of the larger negative impact. 3. Teaching quality management is not strict. In the enrollment of the environment, the school teaching the hardware, software, a serious shortage of quality management education to s
19、tay in form, some schools with a continuous 10 years of teaching untreated accident, has been faced with declining quality of education, student employment difficulties of the risks, will ultimately lead to the schools reputation, a serious shortage of new students, and even forced to close. 4. Inte
20、rnal control is not sound. Some colleges and universities use the funding for the lack of effective internal controls, non-programmed and random acts of serious, set up illegal small treasuries private deposit of public funds, corruption, bribery, misappropriation of state funds and other abuses has
21、 shown a rising trend. In particular, some important sectors, such as infrastructure, books, equipment procurement, etc, have appeared in major corruption cases, resulting in great loss of school assets.5. State-owned asset management and unscientific. On the one hand the state-owned assets manageme
22、nt system is not perfect, and management chaos, does not deserve its current account; the other hand, asset allocation unreasonable, repeat purchase, if the schools are built for each faculty Computer room, a large number of purchase of the computer, so that student has a computer several units, res
23、ulting in a serious waste of assets. 6. The personnel system reform lags behind and distribution system is unreasonable. The one hand, unwieldy, overstaffed, mess of the system has not been fundamentally changed, on the other schools in order to develop a spared no expense to recruit talent, develop
24、 their talents at the same time the psychological an exodus of imbalance, but also a waste of school funds. (C) Investment Risk The investment objectives of colleges and universities, mainly in school-run industries, if the school-run Industry mismanagement bankruptcy liquidation, the school will be
25、 jointly and severally liable to form the school financial risk. College performance and investment risk of the major reasons: 1. Enterprises regardless of school. University-run enterprises have the right personnel, from the business operators to key sectors such as financial management, the staff
26、arranged by the school; from investment decision-making to the management of schools should intervene. Attached to the school because the enterprises do not have legal personality and can not independently assume civil liability, their financial risk is actually borne by the school. 2. Supervision.
27、School-run industry, the financial system is not widespread sound imperfect internal controls, auditing, oversight is not in place phenomenon. Operators of the lack of a sense of responsibility that the profit and loss are the schools, in the course of business spending extravagantly, pocket the mon
28、ey problems occur. Third, public colleges and universities run the risk of financial safeguards. (A) The prevention of debt risk 1. Sponsoring a correct idea. Is necessary to identify themselves at the national higher education system in place, adhere to the scientific development concept, it is nec
29、essary to consider national policy for higher education, while also considering the match situation of school education resources. To build on the existing educational resources based on the total amount of the correct calculations, integrate the school in certain disciplines, professional character
30、istics and advantages, focusing on strengthening the content, the scale of scientific planning and educational and career development, and coordinate the input, output balance, handle the scale, quality and efficiency relationship. 2. A reasonable determination of the size of loans. Should follow th
31、e principle of living within our means to develop long-term development plan, to take the precautionary principle, standardized operation, standardized management, according to development needs and the school to determine the actual ability to repay loans, determination of an appropriate credit lin
32、e. 3. Up with a viable repayment plan. In accordance with the return of time and amount of loan principal and interest requirements, and reasonable scheduling of funds. It is necessary to ensure the repayment schedule, but also to avoid ill-prepared cash flow difficulties, which might affect the nor
33、mal jobs. 4. Supporting practical repayment measures. First, we must strengthen financial management and doing the work of revenue and cut expenditure. Finance seek special grants full use of existing resources to carry out multi-level schools, and vigorously promote technological Innovation and ach
34、ievements, the number of school income; strict budget management and effective control of a variety of arbitrary expenditure, the implementation of centralized procurement system, reduce costs and improve efficiency. The second is to actively promote the student loans with the banks to carry out the
35、 business to address the difficulties students arrears problems. Further improve the collection rate of fees, enhance self-sufficiency of funds. 5. Establishment of an effective credit management system. To set up a school, head length, head of financial vice schools and deputy head length, finance,
36、 infrastructure, monitoring, auditing, trade unions and other departments responsible for human members of the leadership of the loan fund management group, responsible for organizing the loan projects argues that the use of loan capital, management and supervision. Specific schools length is the ov
37、erall college loan project person in charge of all loans to the safety of the use of funds, rationality and effectiveness of the overall responsibility. On the resulting loan losses or waste sector, individuals should be held responsible for any breach of the law should be referred to justice. (B) T
38、he prevention of operational risk 1. Establish a financial early warning system, strengthen risk control efforts. On the one hand, to prepare cash flow budgets, establishing a short-term financial early warning system for school leaders to provide early warning signals. On the other hand, we must es
39、tablish Financial Analysis indicators to establish long-term financial early warning system. Through the accounting statements and other accounting Information relating to solvency, economic benefits, and other important indicators of development potential analysis to determine the potential risks.
40、Once the warning should take practical and effective risk management strategies to control risk and diversify risk. 2. Strengthen the overall budget management, improve capital efficiency. First of all, the budget is divided into the recurrent budget, construction budget and debt service budget. The
41、 recurrent budget will need to close branches to ensure the balance; construction budget priorities according to what one can; debt service budget foot. Secondly, we must uphold the focus on financial security key. Key support for building of the contingent of teachers, disciplinary degree programs
42、construction projects, while ensuring that personnel expenditures, improve teachers salaries and benefits, improve teaching quality, improve graduate employment rate. Third, to enable computer network registration, elective system, while strengthening the integrity of education, honor concept of edu
43、cation, efforts to tackle the problem of students malicious arrears. 3. Strengthening the centralized management of funds. First, the implementation of a centralized treasury payment system. Efforts to regulate the financial revenue and expenditure behavior, strengthen fiscal management of funds and
44、 oversight, improve financial operating efficiency and use efficiency. Second, the establishment of the internal bank, to achieve centralized management of school funds. The entire school only settlement center to open bank accounts, schools, accounting for all the two units are in-house to open ban
45、k accounts, at the school under close supervision, while reducing the amount of funds used to speed up cash flow. Third, the implementation of system of appointing. In accordance with colleges and universities financial system provides a clear accounting personnel assigned duties have been delegated
46、 authority as well as the relationship between the units. 4. To strengthen the internal control system construction, to prevent job-related crimes. Financial management departments must strictly in accordance with the Ministry of Finance to develop the internal accounting control practices - the bas
47、ic norms and internal accounting control practices - currency funds establishment of a suitable operational characteristics and management of school funds requested by the safety management of internal control system, and seriously organize implementation, to ensure that incompatible positions separ
48、ated from each other, mutual restraint, seriously implement the bank statement double check system, in order to achieve the safe operation of school funds. While standardizing the infrastructural projects, major equipment and library materials procurement bidding system, prevention of such crimes fr
49、om happening. 5. Strengthen the management of state assets to ensure that state-owned assets. First, we must strengthen the daily management of state assets; establish a scientific and effective network management system of fixed assets. It is necessary to avoid duplication of the acquisition, but also rational organization and deployment of assets. Second,