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20世纪90年代以来,随着科教兴国战略的实施及高等教育事业的快速发展,不同程度存在的财务风险问题已凸显高等院校强化财务管理的迫切性。高等院校法人地位的确定及法人财产权的拥有赋予高等院校全面财务管理的权利、手段和责任。教育资金的重要性和稀缺性则决定了高等院校强化财务风险控制的必要性。高等院校应当更新观念,将财务资金管理置于与教学、科研同等重要的地位,注重财务风险的防范与控制。由于高等院校从商业银行筹集了大量资金用于办学基础设施的建设,则商业银行的贷款一方面为高等院校的发展提供了资金支持;而另一方面又使高等院校承受着巨大的财务风险。高等院校财务工作者必须认真研究学校债务问题,从基础工作做起,为高等院校稳定发展做出应有的贡献。
Since the 1990s, with the implementation of the strategy of rejuvenating the country through science and education and the rapid development of higher education, the problems of financial risk in varying degrees have highlighted the urgency of strengthening financial management in higher education institutions. The establishment of legal person status in colleges and universities and the possession of legal person property rights give universities the right, means and responsibility of overall financial management. The importance and scarcity of education funds determine the necessity of colleges and universities to control financial risks. Institutions of higher learning should update their concepts, put financial capital management in an equally important position as teaching and research, and pay attention to the prevention and control of financial risks. As universities and colleges raise a lot of money from commercial banks for the construction of school infrastructure, the loans of commercial banks provide financial support for the development of institutions of higher learning on the one hand, and on the other hand, colleges and universities bear huge Financial risk. The financial workers in institutions of higher learning must seriously study the school debt problem and start from the basic work so as to make due contributions to the stable development of institutions of higher learning.