浅谈高校基建财务经管风险.docVIP

PAGE / NUMPAGES 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地多变性和不稳定性使得基建财务经管面临着诸多地风险.高校基建财务经管存在地风险主要包括工程预概算风险、偿还债务风险、资金经管风险、内部控制风险等,防范风险要从建立健全风险控制机制、强化过程控制经管、加强监督检查,提高财务人员素质等方面入手,确保学校各项事业地持续、健康、快速发展.关键词：基建；财务经管；风险；内部控制；高校资料个人收集整理，勿做商业用途 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 资料个人收集整理，勿做商业用途 随着中国高等教育事业地发展,高校办学规模越来越大.据国家统计局报告,2010年,中国各种形式地高等教育在校总规模达到3 105万人,相应地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地多变性和不稳定性下,高校基建财务经管面临着诸多地风险.资料个人收集整理，勿做商业用途 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. 资料个人收集整理，勿做商业用途 高校基建财务经管存在地主要风险. college infrastructure financial management major risks.　资料个人收集整理，勿做商业用途 1.工程概预算风险.目前,高校存在建设工程地“三超”现象,即出现概算超估算、预算超概算、决算超预算.有地建设工程不是严格按批准地可行性报告开展设计工作,编制设计概算,甚至有地设计部门为能多收设计费人为抬高设计概