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1、Evaluation Warning: The document was created with Spire.Doc for .NET.原文：Publiic Hiigherr Leaarninng Innstittutioons aand ffinannciall mannagemment refoorms, a nnew ttopiccRisk refeers tto thhe soocio-Econnomicc acttivitties due to uunpreedicttablee facctorss, preesentted wwith the origginall inttent
2、iion ccontrrary to tthe iinterrestss of the poteentiaal loossess andd mayy cauuse hharm to tthe bbehavvior of tthe mmain evennts. The conccept of FFinannciall Rissk waas fiirst propposedd forr thee Invvestmment actiivitiies oof ennterpprisees, andd hass forrmed a seet off rellativvely matuure ttheor
3、ry off finnanciial rrisk. Howweverr, thee pubblic highher llearnning insttituttion, is it ttheree aree alsso fiinanccial riskks? PPriorr to thiss, manny sccholaars hhave beenn stuudiedd in schoools of hhigheer riisk oof liiabillity for thiss papper, baseed onn sysstemss thiinkinng annd exxtenssive r
4、eseearchh, tryying to mmake a moore ccomprrehennsivee, in-deptth reesearrch. 1. Pubblic colllegess andd uniiverssitiees ruun thhe riisk oof thhe neecesssity to sstudyy thee finnanciial IIn reecentt yeaars, withh thee leggal sstatuus off thee acqquisiitionn, as welll as thee govvernmments maacroeecon
5、oomic manaagemeent, schoool aautonnomy for the commmunitty scchoolls iin thhe immplemmentaationn of the new educcatioonal systtem, espeeciallly iin hiigherr eduucatiion ffrom elitte too masss chhangees inn thee neww conntextt, colllegees annd unniverrsitiies sschoool reestruucturring, thee scaale oo
6、f deeveloopmennt, cappitall raiisingg, thee usee of fundds, etcc, wiith aa cerrtainn deggree of aautonnomy. It is tthis indeependdencee of autoonomyy. It is tthis selff-govverniing, finaanciaal maanageementt of colllegess andd uniiverssitiees frrom tthe ppast freeedom to nnow rrisk manaagemeent, ris
7、kk mannagemment, acccordiing tto thhe suurveyy, thhe esscapee 15 univversiity ddebt has reacched 30000 billlionn, soome uuniveersitties havee morre deebt, 200 billlion dolllars. Colllegee debbt maanageementt in the worlld iss rarre. Facced wwith suchh hugge deebt, thee Govvernmments atttituude iis v
8、eery cclearr, colllegees annd unniverrsitiies mmust be bbasedd on whoo is who is rrespoonsibble ffor lloanss prrinciiple and to ccarryy outt thee worrk off Bannk-Coollegge Coooperratioon, Minnistrry off Eduucatiion ddoes not undeertakke suuch aa ressponssibillity for loann reppaymeent. Theerefoore,
9、the corrrect anallysiss of the typees off colllegee finnanciial rriskss andd cauuses of tthe ffinannciall rissk too esttabliish aan efffecttive prevventiion mmechaanismm, nott onlly too guaard aagainnst ffinannciall rissks aand rreducce ecconommic llossees neeeds, butt alsso immplemment the scieenti
10、ffic cconceept oof Deeveloopmennt too achhievee susstainnablee devveloppmentt neeeds oof coollegges aand uuniveersitties. Secoond, publlic ccolleeges and univversiitiess to do tthe ttypess andd cauuses of tthe ffinannciall rissk. Survvey sshowss thaat thhe cuurrennt unniverrsityy-runn perrformmancee
11、 of the finaanciaal riisk ttheree aree thrree mmain typees: lliabiilityy rissk, opeeratiionall rissk, invvestmment riskk. (A) The liabbilitty riisk LLiabiilityy rissk iss thaat coollegge annd unniverrsitiies tto baanks and otheer fiinanccial insttituttionss oveer-leeveraaged or nnon-pperfoorminng lo
12、oans resuultinng frrom tthe iimpacct off eduucatiion aand tteachhing, Ressearcch woork aand ppersoonnell staabiliity, the posssibillity of aadverrse cconseequennces. Uniiverssitiees riisk oof liiabillity and causses oof thhe maajor maniifesttatioons iincluude: 1. Thee lackk of riskk awaareneess. Uni
13、vversiitiess in the sociialisst maarkett ecoonomiic syystemm schhool, whiile tthe mmain featturess of the markket eeconoomic systtem iis a comppetittion mechhanissm, whiich iis bbetteer baad sttate. One-sideed unndersstandding of UUniveersitty Leeaderrs bbold testt bolld brreak, andd uniiverssallyy
14、shaared by tthe sschoool looans, govvernmment payy thhinkiing, the abseence of Oncee a alsoo bolldly borrrowinng, bolld innvesttmentt, leaadingg to poorr deccisioons. 2. Lacck off insstituutionnal cconsttrainnts. Oveer thhe yeears, thee mannagemment of hhigheer edducattion is mmainlly veerticcal rre
15、strraintts hiigherr levvels of ggoverrnmennt, uniiverssity educcatioon deeparttmentts iss a ssubsiidiarry boody. Staate sset tto ruun, invvestoors aand mmanaggers in oone ccolleeges and univversiitiess in ordeer too commplette hiigherr levvel pplanss, thee tassk ass thee goaal, eveen inn thee eduuca
16、tiionall proocesss hadd inccurreed huuge lliabiilitiies, and the leadder willl nott payy a ssigniificaant PPolitticall andd ecoonomiic coosts. 3. A llack of sstrattegicc vission. Somme coollegges aand uuniveersitties therre iss a lleadeer inn shoort-tterm behaaviorr, onlly thhe immmediiate poliitica
17、al acchievvemennts, ignoore tthe llong-termm devveloppmentt. Somee uniiverssity leadders in oorderr to dry out his termm of offiice pperfoormannce, the aggrressiive ppursuuit iimagee of the projject, or evenn 10mmilliion nnot hhesittate to lloan to aachieeve tthe ggoal of hhis tterm of oofficce. Obj
18、jectiives may be aachieeved, butt alsso too thee schhool leavving behiind aa heaavy ddebt. 4. A llack of ddemannd foorecaast. In receent yyearss, Thee colllegees annd unniverrsitiies ssponssorinng thhe deeveloopmennt off thee sizze off a llack of sscienntifiic prredicctionns, bliindlyy exppandiing t
19、the lloan sizee, it is ddiffiicultt to imaggine thatt aftter yyearss of beinng unnablee to recrruit studdentss in colllegess andd uniiverssitiees maay faace tthe rrisk. (B) The operratioonal riskk Uniiverssitiees opperattionaal riisk aand ccausees off thee maiin maanifeestattionss aree: 1. Fallse ff
20、inannciall infformaationn. In ordeer too coppe wiith hhigheer leevelss of audiit, taxx deppartmment insppectiion, somee schhoolss havve arrtifiiciall acccountting dataa tammperiing, fabbricaatingg fallse aaccouuntinng sttatemmentss, leaadingg to a seeriouus diistorrtionn of the finaanciaal reeportt.
21、 2. Tuiitionn remmindeers wwere not effeectivve. Thee groowingg pheenomeenon of sstudeents in aarreaars, incrreasiing tthe aamounnt off arrrearss, serrioussly wweakeened the capaacityy of schoool sself-fundding, afffectiing tthe sschoools fundd-raiisingg, thee schhool finaanciaal baalancce off thee
22、larrger negaativee imppact. 3. Teaachinng quualitty maanageementt is not striict. In tthe eenrolllmennt off thee envvironnmentt, thee schhool teacchingg thee harrdwarre, sofftwarre, a sserioous sshorttage of qqualiity mmanaggemennt edducattion to sstay in fform, somme scchoolls wiith aa conntinuuous
23、 10 yyearss of teacchingg unttreatted aacciddent, hass beeen faaced withh deccliniing qqualiity oof edducattion, studdent emplloymeent ddiffiicultties of tthe rriskss, willl ulltimaatelyy leaad too thee schhools reeputaationn, a sserioous sshorttage of nnew sstudeents, andd eveen foorcedd to closse.
24、 4. Intternaal coontrool iss nott souund. Somme coollegges aand uuniveersitties use the fundding for the lackk of effeectivve innternnal ccontrrols, nonn-proogrammmed and randdom aacts of sserioous, set up iilleggal smalll trreasuuriess prrivatte deeposiit off pubblic fundds, corrrupttion, briiberyy
25、, missapprropriiatioon off staate ffundss andd othher aabusees haas shhown a riisingg treend. In partticullar, somee impportaant ssectoors, suchh as infrrastrructuure, bookks, equuipmeent pprocuuremeent, etc, havee apppeareed inn majjor ccorruuptioon caases, ressultiing iin grreat losss of schoool a
26、assetts.5. Sttate-owneed assset manaagemeent aand uunsciientiific. On tthe oone hhand the statte-owwned asseets mmanaggemennt syystemm is not perffect, andd mannagemment chaoos, doees noot deeservve itts cuurrennt acccounnt; the otheer haand, asseet alllocaationn unrreasoonablle, reppeat purcchasee,
27、 if the schoools are buillt foor eaach ffacullty CCompuuter roomm, a llargee nummber of ppurchhase of tthe ccompuuter, so thatt stuudentt hass a ccompuuter seveeral unitts, ressultiing iin a seriious wastte off asssets. 6. The perssonneel syystemm refform lagss behhind and disttribuutionn sysstem is
28、 uunreaasonaable. The one handd, unwwielddy, oveerstaaffedd, meess of tthe ssysteem haas noot beeen ffundaamenttallyy chaangedd, on the otheer scchoolls inn ordder tto deeveloop a sparred nno exxpensse too reccruitt tallent, devvelopp theeir ttalennts aat thhe saame ttime the psyccholoogicaal ann ex
29、oodus of iimballancee, butt alsso a wastte off schhool fundds. (C) IInvesstmennt Riisk The inveestmeent oobjecctivees off colllegees annd unniverrsitiies, maiinly in sschoool-ruun inndusttriess, if the schoool-rrun IIndusstry mismmanaggemennt baankruuptcyy liqquidaationn, thee schhool willl be joinn
30、tly and seveerallly liiablee to formm thee schhool finaanciaal riisk. Colllegee perrformmancee andd invvestmment riskk of the majoor reeasonns: 11. Entterprrisess reggardlless of sschoool. Uniiverssity-run enteerpriises havee thee rigght ppersoonnell, froom thhe buusineess ooperaatorss to key sectto
31、rs suchh as finaanciaal maanageementt, thee staaff aarrannged by tthe sschoool; ffrom inveestmeent ddecission-makiing tto thhe maanageementt of schoools shouuld iinterrvenee. Atttacheed too thee schhool becaause the enteerpriises do nnot hhave legaal peersonnalitty annd caan noot inndepeendenntly as
32、suume ccivill liaabiliity, theeir ffinannciall rissk iss acttuallly boorne by tthe sschoool. 2. Supperviisionn. Schhool-run induustryy, thee finnanciial ssysteem iss nott widdesprread sounnd immperffect inteernall conntrolls, audditinng, oveersigght iis noot inn plaace pphenoomenoon. Opeeratoors oof
33、 thhe laack oof a sensse off ressponssibillity thatt thee proofit and losss aree thee schhoolss, in the courrse oof buusineess sspendding extrravaggantlly, poccket the moneey prrobleems ooccurr. Thirdd, pubblic colllegess andd uniiverssitiees ruun thhe riisk oof fiinanccial safeeguarrds. (A) The pre
34、vventiion oof deebt rrisk 1. Spoonsorring a coorrecct iddea. Is neceessarry too ideentiffy thhemseelvess at the natiionall higgher educcatioon syystemm in placce, adhhere to tthe sscienntifiic deeveloopmennt coonceppt, it is nnecesssaryy to conssiderr nattionaal poolicyy forr higgher educcatioon, wh
35、iile aalso conssiderring the matcch siituattion of sschoool edducattion resoourcees. To builld onn thee exiistinng edducattionaal reesourrces baseed onn thee tottal aamounnt off thee corrrectt callculaationns, inttegraate tthe sschoool inn cerrtainn dissciplliness, proofesssionaal chharaccteriisticc
36、s annd addvanttagess, foccusinng onn strrengttheniing tthe cconteent, thee scaale oof sccienttificc plaanninng annd edducattionaal annd caareerr devveloppmentt, andd cooordinnate the inpuut, outtput balaance, hanndle the scalle, quaalityy andd effficieency relaationnshipp. 2. A reasonable determinat
37、ion of the size of loans. Should follow the 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,
38、determination of an appropriate credit line. 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 flo
39、w difficulties, which might affect the normal 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 vigorousl
40、y promote technological Innovation and achievements, 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 stu
41、dent loans with the banks to carry out the 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 vic
42、e schools and deputy head length, finance, 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 supe
43、rvision. Specific schools length is the overall 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 th
44、e law should be referred to justice. (B) The 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 warn
45、ing signals. On the other hand, we must establish 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 a
46、nalysis to determine the potential risks. 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, constr
47、uction budget and debt service budget. The 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 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 s