CAJ | 학술논문

高职院校财务风险管理是精细化管理的要求，符合国家方针政策，也是高职院校内部控制规范的重要工作之一。高职院校财务风险管理如想事半功倍，需要首先认清财务风险的主要类别，明确如何识别，为后续的度量评估创造条件，最终有效地完成风险管理的目标。结合高职院校的特点阐述其所面临的主要财务风险类别，并提出适合高职院校的风险识别方法，以其对高职院校财务风险管理体制的建设提供参考。
고직원교재무풍험관리시정세화관리적요구，부합국가방침정책，야시고직원교내부공제규범적중요공작지일。고직원교재무풍험관리여상사반공배，수요수선인청재무풍험적주요유별，명학여하식별，위후속적도량평고창조조건，최종유효지완성풍험관리적목표。결합고직원교적특점천술기소면림적주요재무풍험유별，병제출괄합고직원교적풍험식별방법，이기대고직원교재무풍험관리체제적건설제공삼고。
Management of financial risks in vocational colleges is one of their demands to meet the require ments of the fine management and the important task of their inner control standard. In order to efficiently accomplish the goal of financial risk management, vocational colleges have to identify the main types of th e risks and their identification methods, thus paving the way to the subsequent measurement. In this paper, combined with the main types of financial risks in vocational colleges and their characteristics, the identific ation methods are proposed, which will offer some references for the construction of financial risk manage ment system in vocational colleges.