随着市场经济的发展和高校教育体制改革的不断深入,各个高校的办学规模正在迅速扩大。在国家财政投入不足的情况下,大多数高校采取了利用银行贷款、土地置换、吸引社会力量参与办学等形式,多渠道筹措资金建立了新校区,改善了办学条件,实现了高等教育的跨越式发展。然而,由于高校筹资办学和风险防范控制能力薄弱,而且对风险缺乏周密细致的分 With the development of market economy and the continuous deepening of reform in higher education institutions, the scale of running schools in various universities is rapidly expanding. Under the condition of insufficient investment in state finance, most colleges and universities have taken the form of using bank loans, land replacement, attracting social forces to participate in running schools and other channels, raised funds through multiple channels to establish a new campus, improved the conditions for running schools, and achieved a leapfrogging in higher education development of. However, due to the weak ability of colleges and universities to fund their schools and risk prevention and control, and the lack of detailed and careful risk management