CAJ | 학술논문

随着我国高等教育规模的扩张，高校进入快速膨胀时期，财政拨款已经远远不能满足高校发展的需要，自筹资金占学校办学经费的比重越来越大。由于内部控制制度建设滞后，财务管理不力，开源节流意识淡薄，财务风险的防范意识和责任意识缺乏等原因，使高校财务风险日益突出。我国高校控制财务风险的措施是：合理增加财政拨款，充分利用社会力量筹资；明晰高校产权，提高高校责任意识和财务风险意识；完善高校借贷审批制度，加强贷款管理监督；加强校企合作，提高校办企业的竞争力；完善预算管理，提高财务管理水平；构建高校财务风险预警系统，健全高校内部控制。
수착아국고등교육규모적확장，고교진입쾌속팽창시기，재정발관이경원원불능만족고교발전적수요，자주자금점학교판학경비적비중월래월대。유우내부공제제도건설체후，재무관리불력，개원절류의식담박，재무풍험적방범의식화책임의식결핍등원인，사고교재무풍험일익돌출。아국고교공제재무풍험적조시시：합리증가재정발관，충분이용사회역량주자；명석고교산권，제고고교책임의식화재무풍험의식；완선고교차대심비제도，가강대관관리감독；가강교기합작，제고교판기업적경쟁력；완선예산관리，제고재무관리수평；구건고교재무풍험예경계통，건전고교내부공제。
With the expansion of our higher education scale, colleges and universities have entered into a period of rapid expansion and funding appropriation has far cannot satisfy the development needs, so self-raised funds havea growing proportion of school funds. Because of backward internal control system construction, lack of financial management, weak consciousness of increasing income and reducing ex-penditure and lack of guard and responsibility consciousness,the problems of financial risk are increasingly prominent.The government should reasonably increase funding and make full use of social forces to raise;define the property and improve the responsibility and the financial risk consciousness;perfect the loan approval system, strengthen loan management supervision;enhance university-enterprise co-operation, improve the competitiveness of school-run enterprises;improve the budgetary management, improve the level of financial man-agement;build financial risk early warning system, improve the internal control.