第二，阐述了财务风险的一些基本原理，在定义高校的财务风险基础上分析
了高校财务风险的特点。并提出了一些对普通高校财务风险通用的控制方法
第三，对河南省的高校负债情况进行了分析，并着重分析了 A 职业技术学
院的治理体制、财务治理结构和财务资金运作现状，并对其产生的原因进行了深
入的分析
最后，根据 A 职业技术学院的具体情况，从政府财政支持层面、学校内部制
度完善与改革和控制与化解债务方面提出了切实可行的一些风险防范对策
【关键词】：高校财务 职业教育 财务风险 风险控制 负债风险II
Abstract
Along with the rapid developm ent of Chinese higher education, institutions of
higher learning in debt m anagement become the norm , the financial risk is also
increasingly prominent. Because of government intervention, and dissolve the financial
risk of the most key universit ies has been given and som e resolving, financial risk is
greatly reduced, but professional class uni versity&39;s new campus construction started
relatively late, the weaker national financial support, policy is not loose and even in a
state of tightening, lead to serious financial risk. A vocational and technical college is
in this case, the new campus construction began in 2009, the state financial supports is
not strong, so the school risk of financial is very serious. In this paper , using A
vocational college as the example, based on the theory of college financial problems
and discusses from the following several aspects:
First, this paper analyzedthe present situation ofthe financial problems in colleges
and universities, this paper expounds the current research pr ogress of financial
problems in colleges and universities, focus on the particularity of vocational colleges
financial problems.
Second, expounds som e basic theories of financial risk, financial risks in
universities is defined, the definition of the characteristics of university financial risk
are analyzed. According to the ch aracteristics of the financial risk of the ordinary
university some general control method is proposed.
Third, this paper analyzes the situation of college debt in Henan Province, based
on A vocational college m anagement system, financial governance structure and
financial capital operation status quo, the reasons are further analyzed.
Finally, according to th e specific situation of A vocational college, and puts
forward some feasible strategies to respond to the financial risk, from the aspect of
government financial support, school internal system to improve and resolve the debt
【Key words】: university financial vocational education
financial risk risk control debt riskIII
目录
摘要 ........I
Abstract.... II
1 导论 ......1
1.1 选题背景及意义..1
1.1.1 研究背景...1
1.1.2 研究意义...4
1.2 研究思路与内容..5
1.3 研究方法..5
1.4 创新点......6
2 文献综述与理论基础..8
2.1 基本概念的界定..8
2.1.1 财务风险的概念... 8
2.1.2 高校财务风险.......9
2.2 文献综述10
2.2.1 国外文献综述.....10
2.2.2 国内文献综述.....12
2.2.3 文献述评.13
2.3 理论基础14
2.3.1 利益相关者理论. 14
2.3.2 委托代理理论.....15
2.3.3 问责理论.15
3 河南省高校负债及财务风险现状分析........17
3.1 河南省高等教育的发展与负债问题....17
3.2 河南省高校财务风险的现状....19
3.2.1 高校的独立法人地位不能保证.19
3.2.2 财务决策与管理人员风险意识淡薄.....21IV
3.2.3 财务治理结构不健全.....22
3.2.4 缺乏战略性财务规划和有效的财务预算.........23
3.2.5 风险管理责任人不明确.23
3.2.6 内部控制机制不完善.....24
3.2.7 政府监督机制不健全.....25
4 A 职业技术学院财务风险表现及成因分析27
4.1. A 职业技术学院财务运作体制分析...27
4.1.1 A 职业技术学院概况.....27
4.1.2 A 职业技术学院治理体制.........27
4.1.3 A 职业技术学院的财务治理结构.........28
4.2 A 职业技术学院的资金运作现状........32
4.2.1 收入情况.32
4.2.2 支出情况.33
4.2.3 其它情况.33
4.2.4 资金运作现状分析.........34
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