I 摘要 民办高校是高等教育的重要组成部分，在推进高等教育改革过程中，民办高校的 重要性不断提升，特别是随着我国对民办高校重视程度的增加，民办高校在创新型人 才培养方面做出了重要贡献。因而，本研究从关注民办高校自身的发展问题出发，只 有建立健全的内部管理制度，促进财务管理的规范化发展，才能够为民办高校的持续 发展提供支持。 财务风险管理是民办高校发展需重点关注的问题，当前许多民办高校尚未建立健 全的财务风险管理制度，对潜在的财务风险缺少科学衡量、预防和控制策略，加剧了 民办高校发展的隐患。本研究以 XJ 民办高校作为研究对象，针对当前民办高校在财务 管理过程中的潜在风险进行识别和衡量，具体从风险衡量和风险控制两个层面为 XJ 民 办高校财务风险管理提供可以借鉴的理论依据。首先，对财务风险衡量、财务风险控 制等相关理论进行研究，并结合 XJ 民办高校 2013—2017 年的财务相关指标，对当前 XJ 民办高校的财务状况进行分析和总结；其次，结合 XJ 民办高校的实际情况，从资 金筹集、营运资金运用、资金回收和投资活动四个层面分析当前 XJ 民办高校面临的财 务风险。再次，根据分析结果总结当前 XJ 民办高校财务风险的原因，以问题为导向对 如何优化当前 XJ 民办高校管理财务风险提出了具体建议和相应的保障措施。 经研究得出，XJ 民办高校的主要收入来源是学费，同时由于学费标准的制定和招 生人数不稳定加剧了其收入来源风险；从支出情况来看，由于 XJ 民办高校近年在积极 扩建二期工程，很大一部分经费用于建设性投资，因而对于科研投入和支出相对较少。 收入来源单一和支出结构的不合理，加剧了 XJ 民办高校的筹资风险和资金回收风险。 在财务风险控制方面，由于学校主要领导的重视不足，尚未采取科学有效的财务风险 控制策略。为此，建议针对现存的风险和问题，加强加强对 XJ 民办高校内部的财务控 制和管理，构建更为完善的财务管理制度和体系。通过本文对 XJ 民办高校财务风险的 评价与研究，旨在为 XJ 民办高校以及同类院校加强财务风险管理提供有益的参考和借 鉴。 关键词，民办高校；财务风险；风险控制西北农林科技大学硕士学位论文 II ABSTRACT The non-governmental university is an important part of higher education. In the course of promoting the reform of higher education, the importance of the non-governmental colleges and universities is increasing, especially with the increase of the emphasis of the private universities in our country, the non-governmental university has made an important contribution to the cultivation of the innovative talents. Therefore, from the point of paying attention to the development of the private university itself, the present study can provide support for the sustainable development of the private universities only by establishing and perfecting the internal management system and promoting the standardized development of the financial management. Financial risk management is a key problem in the development of private colleges and universities. At present, many private colleges and universities have not yet established a sound financial risk management system, lack of scientific measurement of potential financial risks, prevention and control strategies, aggravating the hidden dangers of the development of private colleges and universities. This study takes XJ private colleges and universities as the research object, identifies and measures the potential risks in the process of financial management of private colleges and universities at present, and provides a theoretical basis for the financial risk management of XJ private colleges and universities from two aspects of risk measurement and risk control. First of all, the financial risk measurement, financial risk control and other related theories are studied, and combined with the financial indicators of XJ private colleges and universities from 2013 to 2017, the current financial situation of XJ private colleges and universities is analyzed and summarized; secondly, combined with the actual situation of XJ private colleges and universities, the financial risks faced by XJ private colleges and universities are analyzed from four aspects: fund raising, working capital use, capital recovery and investment activities. Thirdly, according to the analysis results, this paper summarizes the reasons of the financial risk of XJ private colleges and universities, and puts forward some concrete suggestions and corresponding safeguard measures on how to optimize the financial risk management of XJ private colleges and universities under the guidance of the problem. Through the research, it is concluded that the main source of income of XJ private colleges and universities is tuition fees, and the risk of income sources is aggravated by the formulation of tuition standards and the instability of enrollment. From the point of view ofABSTRACT III expenditure, because XJ private colleges and universities are actively expanding the second phase of the project in recent years, a large part of the funds are used for constructive investment, so the investment and expenditure on scientific research are relatively small. The single source of income and the unreasonable expenditure structure aggravate the financing risk and fund recovery risk of XJ private colleges and universities. In the aspect of financial risk control, due to the lack of attention of the main leaders of the school, no scientific and effective financial risk control strategy has been adopted. Therefore, it is suggested that in view of the existing risks and problems, the financial control and management within XJ private colleges and universities should be strengthened, and a more perfect financial management system and system should be constructed. Through the evaluation and research on the financial risk of XJ private colleges and universities, this paper aims to provide useful reference and reference for XJ private colleges and universities and similar colleges and universities to strengthen the financial risk management. KEYWORDS: Private university; Financial risk; Risk measurement; Risk evaluation; Risk control目 录 I 目 录 摘要...........................................................................................................................................I ABSTRACT ............................................................................................................................ II 第一章 绪论..........................................................................................................................1 1.1 选题背景........................................................................................................................ 1 1.2 研究目的与研究意义.................................................................................................... 2 1.2.1 研究目的 ................................................................................................................. 2 1.2.2 研究意义 ................................................................................................................. 2 1.3 国内外研究动态............................................................................................................ 2 1.3.1 国外研究动态 ......................................................................................................... 2 1.3.2 国内研究动态 ......................................................................................................... 4 1.3.3 国内外文献评述 ..................................................................................................... 5 1.4 研究思路和研究方法.................................................................................................... 5 1.4.1 研究思路 ................................................................................................................. 5 1.4.2 研究方法 ................................................................................................................. 6 第二章 财务风险及控制相关理论......................................................................................8 2.1 财务风险相关理论........................................................................................................ 8 2.1.1 财务风险的界定 ..................................................................................................... 8 2.1.2 财务风险的类型 .................