本科生毕业论文《我国高校负债经营财务风险问题》.docVIP

河南财经学院本科生毕业论文 我国高校负债经营财务风险问题研究 姓　　名 学　　号 专　　业 指导教师 2009年月日关键词：  Abstract Recently, Chinese higher education has greatly improved . The scale of higher education of China has been enlarged greatly and the popularity of higher education has been promoted quickly. To need the needs of rapid development many universities expand and rebuild their old campuses and build more new campuses. It is true that enlargement offers good opportunity to the higher education, but the constant enlargement will take the university finance into trouble without financial subsidies from the government. The high schools can do nothing but getting a bank loan to meet the basic need. As every coin has two sides, so is bank loaning. It caused great financial risks while enhancing the universities and relieving the problem of money shortages. How to measure and avoid financial risks now has been a major concern of education management and financial authorities in universities. The thesis proposes an index system of the tape and the special of financial crisis, and makes detailed analysis about operating deficit and financial crisis. At last, from the fact of the higher education, this thesis proposes some beneficial good suggestions to prevent and manage financial crisis of the higher education. Key Words: The higher education ; Operating deficit ; Financial crisis  目　录引 言 1 一、高校财务风险及其管理概述 2 (一)财务风险及管理方法概述 2 1.风险的定义 2 2.财务风险的定义 2 3.高校财务风险管理方法 3 (二)高校财务风险的类型 3 1.高校财务状况失衡风险 3 2.校办产业的连带风险 3 3.高校债务风险 3 (三)高校财务风险管理的特殊性 4 1.高校的性质与企业的性质不同 4 2.高校贷款的目的和还款方式与企业不同 4 二、高校负债经营及其财务风险成因分析 5 (一)高校负债经营的可行性分析 5 1.有关法律规定为高校负债经营提供了法律基础 5 2.金融体制改革为高等学校负债经营创造了良好的外部环境 5 (二)高校负债经营的深层次分析 5 1.财政投入不足，高校又缺乏其他融资渠道 5 2.政府与高校之间的博弈加大了高校负债规模的扩张 5 (三)高校负债经营的财务风险成因分析 6 1.高校的连年扩招 6 2.银行高校之间的信息不对称现象 6 3.教学质量的影响 7 (四)高等学校财务风险产生的现实成因 7 1.部分高校对贷款的风险认识不足，还贷责任意识不强 7 2.部分贷款建设项目缺乏充分论证，盲目追求高标准 7 3.利息激增，学校日常支出结构发生变化 7 4.政府审