搜索
原文：PublicHigherLearningInstitutionsandfinancialmanagementreforms,anewtopicRiskreferstothesocio-Economicactivitiesduetounpredictablefactors,presentedwiththeoriginalintentioncontrarytotheinterestsofthepotentiallossesandmaycauseharmtothebehaviorofthemainevents.TheconceptofFinancialRiskwasfirstproposedfortheInvestmentactivitiesofenterprises,andhasformedasetofrelativelymaturetheoryoffinancialrisk.However,thepublichigherlearninginstitution,isittherearealsofinancialrisks?Priortothis,manyscholarshavebeenstudiedinschoolsofhigherriskofliabilityforthispaper,basedonsystemsthinkingandextensiveresearch,tryingtomakeamorecomprehensive,in-depthresearch.1.PubliccollegesanduniversitiesruntheriskofthenecessitytostudythefinancialInrecentyears,withthelegalstatusoftheacquisition,aswellas'thegovernment'smacroeconomicmanagement,schoolautonomyforthecommunityschools'intheimplementationoftheneweducationalsystem,especiallyinhighereducationfromelitetomasschangesinthenewcontext,collegesanduniversitiesschoolrestructuring,thescaleofdevelopment,capitalraising,theuseoffunds,etc,withacertaindegreeofautonomy.Itisthisindependenceofautonomy.Itisthisself-governing,financialmanagementofcollegesanduniversitiesfromthepastfreedomtonowriskmanagement,riskmanagement,accordingtothesurvey,theescape15universitydebthasreached3000billion,someuniversitieshavemoredebt,200billiondollars.Collegedebtmanagementintheworldisrare.Facedwithsuchhugedebt,theGovernment'sattitudeisveryclear,collegesanduniversitiesmustbebasedon'whoiswhoisresponsibleforloans'principleandtocarryouttheworkofBank-CollegeCooperation,MinistryofEducationdoesnotundertakesucharesponsibilityforloanrepayment.Therefore,thecorrectanalysisofthetypesofcollegefinancialrisksandcausesofthefinancialrisktoestablishaneffectivepreventionmechanism,notonlytoguardagainstfinancialrisksandreduceeconomiclossesneeds,butalsoimplementthescientificconceptofDevelopmenttoachievesustainabledevelopmentneedsofcollegesanduniversities.Second,publiccollegesanduniversitiestodothetypesandcausesofthefinancialrisk.Surveyshowsthatthecurrentuniversity-runperformanceofthefinancialrisktherearethreemaintypes:liabilityrisk,operationalrisk,investmentrisk.(A)TheliabilityriskLiabilityriskisthatcollegeanduniversitiestobanksandotherfinancialinstitutionsover-leveragedornon-performingloansresultingfromtheimpactofeducationandteaching,Researchworkandpersonnelstability,thepossibilityofadverseconsequences.Universitiesriskofliabilityandcausesofthemajormanifestationsinclude:1.Thelackofriskawareness.Universitiesinthesocialistmarketeconomicsystemschool,whilethemainfeaturesofthemarketeconomicsystemisacompetitionmechanism,whichis'betterbadstate'.One-sidedunderstandingofUniversityLeaders'boldtestboldbreak',anduniversallysharedbytheschoolloans,government'pay'thinking,theabsenceof'Oncea'alsoboldlyborrowing,boldinvestment,leadingtopoordecisions.2.Lackofinstitutionalconstraints.Overtheyears,themanagementofhighereducationismainlyverticalrestraintshigherlevelsofgovernment,universityeducationdepartmentsisasubsidiarybody.Statesettorun,investorsandmanagersinonecollegesanduniversitiesinordertocompletehigherlevelplans,thetaskasthegoal,evenintheeducationalprocesshadincurredhugeliabilities,andtheleaderwillnotpayasignificantPoliticalandeconomiccosts.3.Alackofstrategicvision.Somecollegesanduniversitiesthereisaleaderinshort-termbehavior,onlytheimmediatepoliticalachievements,ignorethelong-termdevelopment.Someuniversityleadersinordertodryouthistermofofficeperformance,theaggressivepursuitimageoftheproject,oreven10millionnothesitatetoloantoachievethegoalofhistermofoffice.Objectivesmaybeachieved,butalsototheschoolleavingbehindaheavydebt.4.Alackofdemandforecast.Inrecentyears,Thecollegesanduniversitiessponsoringthedevelopmentofthesizeofalackofscientificpredictions,blindlyexpandingtheloansize,itisdifficulttoimaginethatafteryearsofbeingunabletorecruitstudentsincollegesanduniversitiesmayfacetherisk.(B)TheoperationalriskUniversitiesoperationalriskandcausesofthemainmanifestationsare:1.Falsefinancialinformation.Inordertocopewithhigherlevelsofaudit,taxdepartmentinspection,someschoolshaveartificialaccountingdatatampering,fabricatingfalseaccountingstatements,leadingtoaseriousdistortionofthefinancialreport.2.Tuitionreminderswerenoteffective.Thegrowingphenomenonofstudentsinarrears,increasingtheamountofarrears,seriouslyweakenedthecapacityofschoolself-funding,affectingtheschool'sfund-raising,theschoolfinancialbalanceofthelargernegativeimpact.3.Teachingqualitymanagementisnotstrict.Intheenrollmentoftheenvironment,theschoolteachingthehardware,software,aseriousshortageofqualitymanagementeducationtostayinform,someschoolswithacontinuous10yearsofteachinguntreatedaccident,hasbeenfacedwithdecliningqualityofeducation,studentemploymentdifficultiesoftherisks,willultimatelyleadtotheschool'sreputation,aseriousshortageofnewstudents,andevenforcedtoclose.4.Internalcontrolisnotsound.Somecollegesanduniversitiesusethefundingforthelackofeffectiveinternalcontrols,non-programmedandrandomactsofserious,setupillegal'