对高校负债财务风险管理的探讨
摘要
高等教育改革,不仅基本确立了高校的法人实体地位,也给我国高校带来了前所未有的发展机遇。我国的高等教育实现了从精英教育到大众化教育的转变。在这一转变过程中,高等教育的投资体制发生了深刻变化,由原来国家财政投资的单一体制逐步过渡到多元化、多渠道的投资体制,建立教育成本分担机制成为必然的选择。由于国家财力投入及学校自筹经费不足,许多高校为了抢住机遇、促进发展,选择了银行贷款这一筹集资金的方式。各高校大规模的扩招后,在师资力量、教学条件、校园环境等方面都需要得到不断的改善。但是,由于政府对高等教育投入的不足,高校普遍存在办学空间狭小、基础设施老化、教学条件不足等制约高校快速发展的“瓶颈”问题。许多高校为了生存和发展,采用向金融机构贷款办学的筹资策略。贷款客观上缓解了高校发展同政府拨款及自有资金不足的矛盾,为我国高等教育实现跨越式发展提供了有力的支持。高校贷款的目的主要是为解决新校区的征地、基础设施教学科研用房的建设资金。大量的资金需求,为各家银行提供了新的效益增长点。目前,由于我国正处于市场经济的初期银行对企业发放贷款风险较大,而高校是社会公益事业单位相对稳定,不必担心倒闭问题。银行向高校发放贷款,可以在一定程度上降低风险,增加利润,提高资产价值。为争夺高校这一综合回报率相对较高的市场,各家银行从基层到分行直至总行,纷纷与高校签订合作协议,承诺给予巨额资金支持。贷款必然形成负债,盲目扩大贷款规模,必将给学校带来严重的财务危机。因此,充分认识高校财务风险及其发生财务危机的极大危害性,并采取积极有效的措施,控制贷款规模,防范财务风险,使贷款发挥最大的经济效益,成为各贷款高校无法回避的现实。本文采用规范研究与案例研究相结合的研究方法,旨在通过对高校财务风险的分析和研究,分析高校所面临的财务危机,有效防范财务风险,并主要从高校制度建设层面上探究如何使高校摆脱目前的困境.
本论文由以下六个部分构成:
第一部分导论,主要阐述本文的研究背景、研究目的,研究思路,和本论文的主要贡献,同时也提出了本文的不足之处.
第二部分高校负债财务风险管理文献综述。首先对高校财务风险的成因进行了文献回顾.其次对高校财务风险的特征的文献进行了归纳和总结.最后,对高校财务风险的防范与控制措施进行综述,通过综述可以看出已有的研究存在的不足之处。
第三部分高校财务风险分析。本部分结合高校这一特殊组织的特点,对高校财务风险进行了界定,指出了高校财务风险的类型及其成因,以及高校财务风险管理的特殊性.
第四部分高校财务风险的特征及危害。在本部分中,分析了高校财务风险所具备的特征,以及高校出现财务危机的极大危害性,并且举出了一些实例和数据来分析高校财务风险的危害.进而说明有效防范高校财务风险的紧迫性和必要性.
第五部分高校自身如何加强财务风险管理.分别从以下几个方面加以论述:加强高校的财务预算管理制度;完善高校内部控制制度;提高高校的财务风险意识和还贷意识;增强高校的核心竟争力,从根本上化解财务风险.
最后结论。本文主要立足于我国高校在巨额负债后,到目前还本付息期的到来,各高校普遍面临着较高的财务风险,分析高校产生财务风险的的类型及原因,分析高校财务风险管理的特殊性,从论文的防范和控制财务风险的措施来看,主要侧重于从制度层面上如何防范财务风险,操作性的措施由于其他学者论述较多,所以不作为本文的侧重点.但是,限于作者的学识水平及能力,很多问题的探讨都是浅尝辄止,对现象的分析也还不够全面,还有很多地方都需要做进一步的研究和探索.同时,由于我国的高校水平差距很大,制度完善程度不一样,所面临的环境也不一样,所以没有固定的防范与控制模式,各高校只有根据自身的特点建立适合本校的财务风险防范与控制制度,这需要在实践中进一步研究和完善。本论文的主要贡献在于分析了高校风险管理的特殊性,并侧重于从高校本身的角度采取措施有效防范和化解高校财务风险.
Reform of higher education, colleges and universities not only established a basic legal entity status, but also to our colleges and universities has brought unprecedented opportunities for development. Realize our country's higher education from elite education to mass education changes.
In this transformation process, the investment system of higher education has undergone profound changes, from the state's financial investment in a single system to gradually transition to a pluralistic, multi-channel investment system, the establishment of education cost-sharing mechanism has become an inevitable choice. As the national financial resources and lack of self-financing schools, many colleges and universities in order to grab the opportunity to live, promoting development, and chose a bank loan to raise funds this way. Large-scale expansion of colleges and universities after the teachers, teaching conditions, school environment need to be constantly improved. However, due to the Government's lack of investment in higher education, institutions of higher learning the prevalence of school space, infrastructure aging, inadequate teaching conditions restricting the rapid development of colleges and universities "bottleneck" problem. Many colleges and universities in order to survive and develop the use of loans from financial institutions to the school fund-raising strategy. Objectively loans to ease the development of the colleges and universities with government funding and lack of funds its own contradictions, in order to realize China's higher education development by leaps and bounds provided strong support. The main purpose of college loan is to address the new campus of the land, infrastructure, teaching and research space of the construction funds. Huge capital demands for banks to provide the benefits of a new growth point. At present, due to China's market economy is in the early stages of bank loans to risky enterprises, and colleges and universities is a relatively stable social welfare institutions, need not worry about the closure of the issue. Loans to colleges and universities, can to some extent, reduce risk, increase profits and enhance the value of the assets.
Comprehensive colleges and universities over the relatively high rate of return on the market, the banks from the grassroots up to the head office to branches, have signed co-operation agreements with colleges and universities, promised to give a huge financial support. Inevitable formation of loan liabilities, blindly expanding the size of loans, the school is bound to result in serious financial crisis.
Therefore, colleges and universities fully understand the financial risks and the occurrence of the great dangers of financial crisis and to take active and effective measures to control the size of loans, to guard against financial risks, so that the most economical use of loans, college loans become unavoidable reality. In this paper, standardized research and case studies of combining research methods, aimed at colleges and universities through financial risk analysis and research, analysis of colleges and universities are facing financial crises, effectively preventing financial risks, and from the system level, how to make colleges and universities out of the current predicament.
In this paper, by the following six parts:
Introduction to the first part, this article focuses on the research background, research purposes, research ideas, and this paper's main contribution, but also raised the inadequacy of this article. The second part of college financial risk management liabilities Literature Review. First of all colleges and universities to carry out the causes of the financial risk of the literature is reviewed. Secondly, the financial risk of the characteristics of colleges and universities of the literature is summarized and concluded. Finally, on the University's Financial Risk Prevention and control measures were reviewed, can be seen through the synthesis of existing research the existence of deficiencies.
The third part of the financial risk analysis of colleges and universities. Colleges and universities in this section combines the characteristics of this particular organization of colleges and universities define financial risk, pointing out the type of college financial risks and their causes, as well as colleges and universities the specificity of financial risk management.
Part IV of the characteristics of colleges and universities financial risks and hazards. In this section, an analysis of financial risk by colleges and universities possess the characteristics, as well as the financial crisis, colleges and universities a great harm, and cite a number of examples and data to analyze the financial risk of harm colleges and universities. Then that effectively guard against financial risks Universities the urgency and necessity.
The fifth part of their own colleges and universities how to strengthen the financial risk management., Respectively, from the following topics: strengthening the College's financial budget management system; a well-established internal control system colleges and universities; improve college financial risk awareness and awareness of repayment; strengthen the core institutions of higher learning has competitiveness of our fundamentally resolve financial risks.
Final conclusions. In this paper, based on China's colleges and universities in the huge amount of liabilities, to the current service period of the arrival of general colleges and universities faced with high financial risk, financial risk analysis of colleges and universities produce the type of and reasons for, analysis of financial risk management of colleges and universities the special , and from the papers to prevent and control financial risks, the main focus on the system level, how to guard against financial risk, and operational measures as a result of other scholars discussed more, so I do not as the focus of this article. However, only the author's knowledge level and ability, many problems are Superficial
on the analysis of the phenomenon is still not comprehensive enough, there are still many places need to do further research and exploration. At the same time, the level of our country's colleges and universities differ greatly from , the system not the same degree of perfection, not facing the same environment, there is no fixed model of prevention and control, all colleges and universities only in accordance with its own characteristics of the establishment of a suitable university's financial risk prevention and control system, which in practice needs further study and perfect. The main contribution of this paper is to analyze the specificity of risk management colleges and universities, focusing on the perspective from the college itself from the system level to take measures to effectively guard against and defuse financial risks College.
本论文由以下六个部分构成:
第一部分导论,主要阐述本文的研究背景、研究目的,研究思路,和本论文的主要贡献,同时也提出了本文的不足之处.
第二部分高校负债财务风险管理文献综述。首先对高校财务风险的成因进行了文献回顾.其次对高校财务风险的特征的文献进行了归纳和总结.最后,对高校财务风险的防范与控制措施进行综述,通过综述可以看出已有的研究存在的不足之处。
第三部分高校财务风险分析。本部分结合高校这一特殊组织的特点,对高校财务风险进行了界定,指出了高校财务风险的类型及其成因,以及高校财务风险管理的特殊性.
第四部分高校财务风险的特征及危害。在本部分中,分析了高校财务风险所具备的特征,以及高校出现财务危机的极大危害性,并且举出了一些实例和数据来分析高校财务风险的危害.进而说明有效防范高校财务风险的紧迫性和必要性.
第五部分高校自身如何加强财务风险管理.分别从以下几个方面加以论述:加强高校的财务预算管理制度;完善高校内部控制制度;提高高校的财务风险意识和还贷意识;增强高校的核心竟争力,从根本上化解财务风险.
最后结论。本文主要立足于我国高校在巨额负债后,到目前还本付息期的到来,各高校普遍面临着较高的财务风险,分析高校产生财务风险的的类型及原因,分析高校财务风险管理的特殊性,从论文的防范和控制财务风险的措施来看,主要侧重于从制度层面上如何防范财务风险,操作性的措施由于其他学者论述较多,所以不作为本文的侧重点.但是,限于作者的学识水平及能力,很多问题的探讨都是浅尝辄止,对现象的分析也还不够全面,还有很多地方都需要做进一步的研究和探索.同时,由于我国的高校水平差距很大,制度完善程度不一样,所面临的环境也不一样,所以没有固定的防范与控制模式,各高校只有根据自身的特点建立适合本校的财务风险防范与控制制度,这需要在实践中进一步研究和完善。本论文的主要贡献在于分析了高校风险管理的特殊性,并侧重于从高校本身的角度采取措施有效防范和化解高校财务风险.
Reform of higher education, colleges and universities not only established a basic legal entity status, but also to our colleges and universities has brought unprecedented opportunities for development. Realize our country's higher education from elite education to mass education changes.
In this transformation process, the investment system of higher education has undergone profound changes, from the state's financial investment in a single system to gradually transition to a pluralistic, multi-channel investment system, the establishment of education cost-sharing mechanism has become an inevitable choice. As the national financial resources and lack of self-financing schools, many colleges and universities in order to grab the opportunity to live, promoting development, and chose a bank loan to raise funds this way. Large-scale expansion of colleges and universities after the teachers, teaching conditions, school environment need to be constantly improved. However, due to the Government's lack of investment in higher education, institutions of higher learning the prevalence of school space, infrastructure aging, inadequate teaching conditions restricting the rapid development of colleges and universities "bottleneck" problem. Many colleges and universities in order to survive and develop the use of loans from financial institutions to the school fund-raising strategy. Objectively loans to ease the development of the colleges and universities with government funding and lack of funds its own contradictions, in order to realize China's higher education development by leaps and bounds provided strong support. The main purpose of college loan is to address the new campus of the land, infrastructure, teaching and research space of the construction funds. Huge capital demands for banks to provide the benefits of a new growth point. At present, due to China's market economy is in the early stages of bank loans to risky enterprises, and colleges and universities is a relatively stable social welfare institutions, need not worry about the closure of the issue. Loans to colleges and universities, can to some extent, reduce risk, increase profits and enhance the value of the assets.
Comprehensive colleges and universities over the relatively high rate of return on the market, the banks from the grassroots up to the head office to branches, have signed co-operation agreements with colleges and universities, promised to give a huge financial support. Inevitable formation of loan liabilities, blindly expanding the size of loans, the school is bound to result in serious financial crisis.
Therefore, colleges and universities fully understand the financial risks and the occurrence of the great dangers of financial crisis and to take active and effective measures to control the size of loans, to guard against financial risks, so that the most economical use of loans, college loans become unavoidable reality. In this paper, standardized research and case studies of combining research methods, aimed at colleges and universities through financial risk analysis and research, analysis of colleges and universities are facing financial crises, effectively preventing financial risks, and from the system level, how to make colleges and universities out of the current predicament.
In this paper, by the following six parts:
Introduction to the first part, this article focuses on the research background, research purposes, research ideas, and this paper's main contribution, but also raised the inadequacy of this article. The second part of college financial risk management liabilities Literature Review. First of all colleges and universities to carry out the causes of the financial risk of the literature is reviewed. Secondly, the financial risk of the characteristics of colleges and universities of the literature is summarized and concluded. Finally, on the University's Financial Risk Prevention and control measures were reviewed, can be seen through the synthesis of existing research the existence of deficiencies.
The third part of the financial risk analysis of colleges and universities. Colleges and universities in this section combines the characteristics of this particular organization of colleges and universities define financial risk, pointing out the type of college financial risks and their causes, as well as colleges and universities the specificity of financial risk management.
Part IV of the characteristics of colleges and universities financial risks and hazards. In this section, an analysis of financial risk by colleges and universities possess the characteristics, as well as the financial crisis, colleges and universities a great harm, and cite a number of examples and data to analyze the financial risk of harm colleges and universities. Then that effectively guard against financial risks Universities the urgency and necessity.
The fifth part of their own colleges and universities how to strengthen the financial risk management., Respectively, from the following topics: strengthening the College's financial budget management system; a well-established internal control system colleges and universities; improve college financial risk awareness and awareness of repayment; strengthen the core institutions of higher learning has competitiveness of our fundamentally resolve financial risks.
Final conclusions. In this paper, based on China's colleges and universities in the huge amount of liabilities, to the current service period of the arrival of general colleges and universities faced with high financial risk, financial risk analysis of colleges and universities produce the type of and reasons for, analysis of financial risk management of colleges and universities the special , and from the papers to prevent and control financial risks, the main focus on the system level, how to guard against financial risk, and operational measures as a result of other scholars discussed more, so I do not as the focus of this article. However, only the author's knowledge level and ability, many problems are Superficial
on the analysis of the phenomenon is still not comprehensive enough, there are still many places need to do further research and exploration. At the same time, the level of our country's colleges and universities differ greatly from , the system not the same degree of perfection, not facing the same environment, there is no fixed model of prevention and control, all colleges and universities only in accordance with its own characteristics of the establishment of a suitable university's financial risk prevention and control system, which in practice needs further study and perfect. The main contribution of this paper is to analyze the specificity of risk management colleges and universities, focusing on the perspective from the college itself from the system level to take measures to effectively guard against and defuse financial risks College.
引文
①翟志华.高校财务风险成因分析与对策研究[J].无锡商业职业技术学院.《会计之友》,2007,6
①马德敏.高校财务风险成因及其防范[D].东北师范大学硕士毕业论文.2007.
①唐蓉.高校财务预算管理探讨[J].成都行政学院学报2005.8
②贾丽娜.高校预算管理中存在的问题及对策[J].科技信息,2008.34
[1]程曦.高校财务风险的类型与防范[J].审计与理财,2008,12:45～46.
[2]陈立,陈威.重庆市高校贷款现状分析[J].重庆工学院学报,2005,(6):76-
[3]杜秀敏.高校管理的瓶颈—财务风险成因与对策研究[J].中国成人教育,2008,7:29～31.
[4]宫巨宏,王耀军.公立高校借款融资的可行性及其风险防范[J].现代财经,2004,(32-34.)
[5]何珊.关于高校银行贷款现状的思考[J].事业财会,2006,(3):30-31.参考文献
[6]季东.关于高校负债扩张及其财务风险控制的思考[J].沈阳工程学院学报(社会科学版) ,2008.
[7]来俊军.当前高校财务风险的成因及化解对策[J].郑州航空工业管理学院学报(社会科学版),2008,5:200～201.
[8]刘英姿.高校财务风险管理的问题与对策[D].厦门大学硕士毕业论文.2007.
[9]雷芳,邱卫林.高校贷款面临的财务风险分析[J].财务会计,2008,1:181～183.
[10]孟丽平.高校负债发展中的财务风险及其对策研究[J].调查研究,2007,3:31～32.
[11]孙新章.高校负债扩张及其财务风险研究[D].南京理工大学硕士毕业论文.2006.
[12]帅毅.普通高校财务风险控制研究[J].财会研究,2008.
[13]上官绪红.警惕高校成为新的问题“国企”[J].中州学刊,2005,(4):105
[14]吴清华,吕改玲,赖星华.试论高校财务危机现状及筹资对策[J].研究与探索,2008,(11):43-44.
[15]王伟.高校财务风险的成因与对策[J].经济师,2008,11:115～116.
[16]王雪梅.高校财务风险分析及其防范[J].网络财富,2008,9:75.
[17]王春庆.化解高校财务风险初探[J].辽宁教育行政学院学报,2008,10
[18]万青.高校贷款的风险及其控制[J].浙江金融,2004,(5):36-37.
[19]尹卫国.高校形象工程当治[J].法律与生活,2005,(10):27.
[20]叶如义,贾蓉.加强高校财务风险管理,发展高等教育事业[J].重庆交通学院学报(社科版),2006,(6).
[21]翟志华.高校财务风险成因分析与对策研究[J].会计之友,2007,6:32.
[22]祝君.论高校财务风险管理系统的构建[J].陕西省经济管理干部学院学报,2006,(20):113-116
[23]郑国宏.河南高校利用信贷资金问题研究[J].中国科技信息,2005,(12):
[24]GUY NEAVE.The changing boundary between the state and higher educati [J].European Journal of Education,1982,17(3):231-241.
①马德敏.高校财务风险成因及其防范[D].东北师范大学硕士毕业论文.2007.
①唐蓉.高校财务预算管理探讨[J].成都行政学院学报2005.8
②贾丽娜.高校预算管理中存在的问题及对策[J].科技信息,2008.34
[1]程曦.高校财务风险的类型与防范[J].审计与理财,2008,12:45～46.
[2]陈立,陈威.重庆市高校贷款现状分析[J].重庆工学院学报,2005,(6):76-
[3]杜秀敏.高校管理的瓶颈—财务风险成因与对策研究[J].中国成人教育,2008,7:29～31.
[4]宫巨宏,王耀军.公立高校借款融资的可行性及其风险防范[J].现代财经,2004,(32-34.)
[5]何珊.关于高校银行贷款现状的思考[J].事业财会,2006,(3):30-31.参考文献
[6]季东.关于高校负债扩张及其财务风险控制的思考[J].沈阳工程学院学报(社会科学版) ,2008.
[7]来俊军.当前高校财务风险的成因及化解对策[J].郑州航空工业管理学院学报(社会科学版),2008,5:200～201.
[8]刘英姿.高校财务风险管理的问题与对策[D].厦门大学硕士毕业论文.2007.
[9]雷芳,邱卫林.高校贷款面临的财务风险分析[J].财务会计,2008,1:181～183.
[10]孟丽平.高校负债发展中的财务风险及其对策研究[J].调查研究,2007,3:31～32.
[11]孙新章.高校负债扩张及其财务风险研究[D].南京理工大学硕士毕业论文.2006.
[12]帅毅.普通高校财务风险控制研究[J].财会研究,2008.
[13]上官绪红.警惕高校成为新的问题“国企”[J].中州学刊,2005,(4):105
[14]吴清华,吕改玲,赖星华.试论高校财务危机现状及筹资对策[J].研究与探索,2008,(11):43-44.
[15]王伟.高校财务风险的成因与对策[J].经济师,2008,11:115～116.
[16]王雪梅.高校财务风险分析及其防范[J].网络财富,2008,9:75.
[17]王春庆.化解高校财务风险初探[J].辽宁教育行政学院学报,2008,10
[18]万青.高校贷款的风险及其控制[J].浙江金融,2004,(5):36-37.
[19]尹卫国.高校形象工程当治[J].法律与生活,2005,(10):27.
[20]叶如义,贾蓉.加强高校财务风险管理,发展高等教育事业[J].重庆交通学院学报(社科版),2006,(6).
[21]翟志华.高校财务风险成因分析与对策研究[J].会计之友,2007,6:32.
[22]祝君.论高校财务风险管理系统的构建[J].陕西省经济管理干部学院学报,2006,(20):113-116
[23]郑国宏.河南高校利用信贷资金问题研究[J].中国科技信息,2005,(12):
[24]GUY NEAVE.The changing boundary between the state and higher educati [J].European Journal of Education,1982,17(3):231-241.