财务管理专业毕业论文--普通高校信贷资金财务风险控制研究.docVIP

摘 要 市场经济的发展和高校办学自主权的不断扩大,高校筹资办学资金呈现出多渠道、多形式、多元化新格局。伴随着国家扩招政策的实施和“银校合作”的方式在全国迅速地推广,高校实现了超常规发展,各高校学生人数与教工人数急剧增加、办学规模迅速扩大,银行信贷资金大量涌入高校。 由于高等教育的迅速发展，高等学校的财务风险出现了新的发展趋势。高校财务风险包含了高债务风险、投资风险、资金支付风险等几个方面，在高校财务风险控制和防范过程中存在着政府监督乏力、扩招政策产生的问题及学校内部风险监督基础薄弱等。针对这些风险做出控制和规避，是保持事业发展和财力总体平衡，促进高校事业持续、稳定、健康发展的重要前提。 关键词：普通高校；信贷资金；财务风险；风险控制 Abstract With the development of market economy and the autonomy of the university continues to expand, Fund-raising funds presents a new pattern of multi-channel, many forms, diversified. Accompanied by a state policy for the implementation of the school and cooperation way rapidly in the promotion of development .college achieved extraordinary development, the college student population and the dramatic increase in number of faculty, school expanded rapidly and bank credit funds to flood college. How to avoid and prevent financial risks, reduce financial losses, financial management of colleges and universities have become the basic objectives and must be explored. Because of the rapid development of higher education, higher schools financial risk appeared new development tendency. College financial risk contains a high debt risk and investment risk, the funds to pay for risk. In college financial risk control and prevent process there are a government weak supervision, enrollment expansion policy and the cause of the problem and school internal risk supervision and foundation is weak, etc. According to these risk control and evade, is to keep the overall balance career development and financial resources, promoting college career sustained, stable and healthy development of important premise. Key Words：Colleges and universities; credit funds; financial risk; rick control 目 录 一、引言 1 二、高校信贷资金的现状分析 1 （一）我国高校负债的总体情况 2 （二）部分地区高校负债情况 2 三、我国普通高校信贷资金财务风险特征及形成原因 3 （一）我国普通高校信贷资金财务风险特征 3 （三）普通高校财务风险的成因 4 四、普通高校信贷资金财务风险控制和防范过程中存在的问题 5 （一）政府方面 5 （二）银行方面 6 （三）学校方面 6 五、普通高校信贷资金财务风险控制的措施 8 （一）政府方面 8 （二）银行方面 9 （三）学校自身方面 10 五、结论 13 参考文献 14 致 谢 16 一、引言 我国的高等教育从精