浙江高校財(cái)務(wù)風(fēng)險(xiǎn)成因及對(duì)策研究[畢業(yè)論文]

摘  要：近幾年來，隨著我國高等教育事業(yè)的改革與發(fā)展，高校進(jìn)入了一個(gè)超常規(guī)發(fā)展、大規(guī)模舉債辦學(xué)的階段，其擴(kuò)張速度之快與競(jìng)爭之激烈是前所未有的。浙江作為經(jīng)濟(jì)大省，政府對(duì)高等教育支持力度也相當(dāng)大，但伴隨著浙江高校大規(guī)模擴(kuò)建擴(kuò)招的趨勢(shì)，不少高校采用了大量舉債的籌資方式以滿足資金需要，財(cái)務(wù)風(fēng)險(xiǎn)因而日益凸顯，已對(duì)浙江高校及高等教育的可持續(xù)健康發(fā)展造成嚴(yán)重影響，留下了極大隱患。高校的財(cái)務(wù)風(fēng)險(xiǎn)問題不得不引起政府、社會(huì)和高校自身的關(guān)注。
本文首先介紹了財(cái)務(wù)風(fēng)險(xiǎn)的相關(guān)理論問題，對(duì)高校財(cái)務(wù)風(fēng)險(xiǎn)的特征有個(gè)大概認(rèn)知；然后對(duì)浙江高校發(fā)展現(xiàn)狀和籌資渠道進(jìn)行分析；最后主要分析其財(cái)務(wù)風(fēng)險(xiǎn)的成因，并在此基礎(chǔ)上進(jìn)行財(cái)務(wù)風(fēng)險(xiǎn)控制的對(duì)策研究。
關(guān)鍵詞：浙江高校；財(cái)務(wù)風(fēng)險(xiǎn)；成因分析；控制對(duì)策

Abstract：In recent years, the Chinese higher education reform and development of the universities, enter a supernormal development, the scale of the stage, the debt running fast and expansion of the fierce competition is unprecedented. Zhejiang province, the government as economy of higher education support also is quite large, but with zhejiang university large-scale expansion trend of enrollment, many colleges use a lot of the financing way to meet debt capital needs, financial risk and increasingly prominent, has higher education of zhejiang university and the sustainable healthy development caused serious influence, leave a giant hidden trouble. College financial risk issues had to make the government, the society and the universities concerned.
This paper first introduced the related theory of the financial risk of colleges and universities, the features of financial risk have probably cognition; Then on to zhejiang university development present situation and financing channels of analysis; Finally the financial risks mainly analyzes the genesis, and on this basis to control financial risks countermeasures.
Key Words：Zhejiang university; Financial risk; Cause analysis; Control countermeasures

 
目  錄
一、引言 1
二、財(cái)務(wù)風(fēng)險(xiǎn)相關(guān)理論問題 1
（一）風(fēng)險(xiǎn)與財(cái)務(wù)風(fēng)險(xiǎn)相關(guān)概念 1
（二）高校財(cái)務(wù)風(fēng)險(xiǎn)的含義及特征 2
（三）資本結(jié)構(gòu)與財(cái)務(wù)風(fēng)險(xiǎn)的關(guān)系 3
三、浙江高校發(fā)展現(xiàn)狀和籌資渠道 4
（一）浙江高等教育基本狀況 4
（二）浙江高?；I資渠道 6
四、浙江高校財(cái)務(wù)風(fēng)險(xiǎn)的成因 7
（一）高校擴(kuò)招，財(cái)政撥款不足 7
（二）銀行盲目放貸，高校借款費(fèi)用過高 8
（三）現(xiàn)行高校財(cái)務(wù)制度的固有風(fēng)險(xiǎn) 9
（四）預(yù)算體制不完善，資金安排不合理 10
（五）生源不足，學(xué)生欠費(fèi)問題并存 10
五、加強(qiáng)浙江高校財(cái)務(wù)風(fēng)險(xiǎn)控制的對(duì)策 11
（一） 加大對(duì)高校的財(cái)政投入，適當(dāng)放緩擴(kuò)招步伐 11
（二） 嚴(yán)格貸款資金可行性論證，加強(qiáng)貸款資金管理 11
（三）完善高校內(nèi)部控制制度，有效防范財(cái)務(wù)風(fēng)險(xiǎn) 11
（四）增強(qiáng)風(fēng)險(xiǎn)責(zé)任意識(shí)，防范財(cái)務(wù)風(fēng)險(xiǎn) 12
（五）擴(kuò)大資金籌措渠道，增強(qiáng)高校償債能力 12
（六）建立財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警體系，及時(shí)防范高校財(cái)務(wù)風(fēng)險(xiǎn) 12
參考文獻(xiàn) 14
致  謝 16