摘要:近年来，随着各个高校办学规模扩大，招收人数扩张，高校财务风险问题也日益凸显。由于高校举债不合理、投资具有盲目性、加之缺少预警体系和管理控制，相应的出现了不可避免的财务风险问题，因此加强高校的财务管理，预防财务风险，对于降低高校的财务风险、促进高校健康稳定发展具有非常重要的作用。本文首先对高校财务风险的概念进行分析，再将连云港地方高校的财务风险分为经营、负债和投资风险三个方面进行阐述，结合该校的实际情况，联系当今高校资金来源情况，分析该校的财务现状以及形成原因，最后从政府、高校、银行三个角度提出相应的控制措施和建议，使高校能够更好地利用已有资源，提高资金使用效率，加强高校贷款管理等。目标为该校提供切实可行的措施，为该校的发展提供参考。
关键词 高校扩招；财务风险；现状；成因；对策
Abstract: In the recent years, college financial risks are more and more obvious with the increase of college scale and the new entrants. The colleges are borrowing too much and plunging, therefore the problems of financial risk will inevitably occur, strengthening financing management and guard finance risk plays a very important role in promoting sustainable development of the colleges. In the first place, this text analyses the concept of financial risk in Colleges and universities; in the second place, it analyses the risk due to the colleges’ enrollment expansion in recent years, local colleges and universities financial risk will be divided into three aspects of operating risk, liability risk and investment risk in this paper with combining the actual situation of the school. It analyses the financial situation of the school and the reasons through contacting the sources of universities’ funds. Finally put forward the controlling measures and suggestions from their angles of government, universities and bank. Meanwhile the universities can make the better use of existing resources, improve the efficiency in the use of funds and strengthen the management of loan and so on. It is to provide realistic measures and refer to the development of this school.
Keywords University Enrollments Financial Risk Current Situation Causes Measures
