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随着改革的层层深入,我国高等教育事业发展有了很大的进步,逐渐由精英教育改变为大众教育。高校的快速发展离不开资金的后盾,而国家的支持满足不了高校如此迅速的发展,因此许多高校迅速发展的背后是庞大的负债,形成了较大的财务风险。本文以高校的发展现状和面临的问题为切入点,分析高校这个特殊的主体在财务管理中的风险以及防范渠道。
With the deepening of the reform, the development of China’s higher education has made great strides and gradually transformed from elite education to mass education. The rapid development of colleges and universities is inseparable from the backing of funds, and state support can not meet such a rapid development of colleges and universities, so many colleges and universities behind the rapid development of a huge debt, forming a larger financial risk. In this paper, the status quo of colleges and universities and the problems they face are taken as starting points to analyze the risks and prevention channels of this particular subject in financial management.