浅谈高校基建财务管理风险.docVIP

浅谈高校基建财务管理的风险 Introduction to financial management in construction risk 摘要：随着高校基建投资规模迅速扩大，现代社会经济环境与技术环境的多变性和不稳定性使得基建财务管理面临着诸多的风险。高校基建财务管理存在的风险主要包括项目预概算风险、偿还债务风险、资金管理风险、内部控制风险等，防范风险要从建立健全风险控制机制、强化过程控制管理、加强监督检查，提高财务人员素质等方面入手，确保学校各项事业的持续、健康、快速发展。关键词：基建；财务管理；风险；内部控制；高校 Abstract: along with the infrastructure investment has expanded rapidly, the modern social and economic environment and technology environment variability and instability makes the infrastructure financial management is facing many risks. Risk mainly includes the financial management in construction project preliminary estimate risk, debt risk, financial risk management and internal control risk, guard against risk from establishing and perfecting the risk control mechanism, strengthen the process control management, strengthen supervision and inspection, in order to improve the quality of financial personnel, ensure that the school each enterprises sustained, healthy and rapid development. Key words: construction; Financial management; Risk; Internal control; Colleges and universities 随着中国高等教育事业的发展，高校办学规模越来越大。据国家统计局报告，2010年，中国各种形式的高等教育在校总规模达到3 105万人，相应的高校基建投资规模也迅速扩大，在现代社会经济环境与技术环境的多变性和不稳定性下，高校基建财务管理面临着诸多的风险。 With the development of Chinas higher education cause, the scale of higher education is more and more big. In 2010, according to the national bureau of statistics report, Chinas various forms of higher education in the school overall size reached 1.05 million people, the universities capital construction investment scale is also expanding rapidly, economic environment and technology environment in modern society, under the variability and instability of infrastructure financial management of colleges and universities is facing many risks. 高校基建财务管理存在的主要风险。 college infrastructure financial management major risks.　 1.项目概预算风险。目前，高校存在建设项目的“三超”现象，即出现概算超估算、预算超概算、决算超预算。有的建设项目不是严格按批准的可行性报告开展设计工作，编制设计概算，甚至有的设计部门为能多收设计费人为抬高设计概算，使编制的概算一开始就超计划。有的建设项目开始申报时为能申报争取上项目，或为减轻税费负担，人为压缩概算、预算，一旦项目批下来，又把摊子铺大。工程的概预算