随着信息技术和互联网技术的快速发展，作为集金融服务、学生管理、教学管 理等多重功能为一体的校园一卡通系统，已经逐步在国内高校普及。成为信息化校 园建设的重要组成部分和反映高校信息化水平的重要标志，在高校师生生活、学习 中发挥着重要作用。然而，在校园一卡通系统建设、运行和管理过程中，也存在诸 多的财务风险，威胁着校园一卡通系统的安全。 论文选择 X 职院校园一卡通系统为研究对象，综合采用文献研究法、案例分析 法、对比分析法等研究方法，对该高职校园一卡通财务风险管理现状进行了调查、 分析、研究。基于财务风险管理理论，对 X 职院校园一卡通系统存在的财务风险进 行了分析，发现了 X 职院校园一卡通系统建设、运行和管理过程中存在的筹资风险、 盗刷风险和资金借用风险等风险要素。基于层次分析法对其风险要素进行了分析。 结果表明，风险评价指标中，资金借用风险、操作风险和系统风险影响较大，占比 分别为 23.8%，18.1%，13.7%，是 X 职院校园一卡通财务风险管理的重点。利用模 糊综合评价法对 X 职院校园一卡通财务风险现状进行了评价，结果表明风险得分为 68.37 分，风险等级为二级，勉强可以接受，但应采取一定的措施。基于财务管理理 论和内部控制理论，针对 X 职院校园一卡通财务风险管理存在的问题，从建设、运 行、管理三方面提出了针对性的优化方案。在建设环节：提高筹资风险管理与控制 意识，强化项目建设组的责任意识，综合利用限制设备降低损失，更新技术提高风 险抵抗能力。在运行环节：推广无卡支付规避盗刷风险，建立制度明确的资金使用 流程与责任，分工协作实现系统管理“专业化”。在管理环节：完善 X 职院校园一 卡通管理中心收费职能，加强 X 职院校园一卡通管理中心人才队伍建设，规范 X 职 院校园一卡通财务工作流程，建设对账体系规避会计核算风险等。最后从制度、组 织、人力资源等三方面提出了保障措施，确保财务风险管理优化方案的实施。 论文对 X 职院校园一卡通财务风险的分析与研究，有助于 X 职院明晰风险源及 风险管理的控制重点，采取合理措施降低和规避风险，对于确保校园一卡通安全、 规范、有序运行，具有一定的应用价值。 关键词：X 职院；校园一卡通；财务风险管理；内部控制II Abstract With the rapid development of information technology and network technology, Campus card system which integrates multiple functions such as financial services, student management, and teaching management has been gradually popularized in Chinese Universities. It has become an important part and an important symbol reflecting the level of information technology in Colleges and Universities, and also plays an important role in the life and learning of college teachers and students. There are also many financial risks threaten the security of campus card system which is in the construction, operation and management of campus card system. This paper choosed campus card system of X vocational college as the research object, comprehensively used the research methods of literature research method, case analysis method, quantitative analysis method and other research methods to investigate and study the financial risk management of the vocational campus card. Based on the theory of financial risk management, this paper analyzed the financial risks existing in the campus card system of X vocational college. It was found that there were some risk factors in the construction, operation and management of X vocational college campus card system, such as financing risk, stealing risk and fund borrowing risk. According to the analytic hierarchy process, the risk factors were analyzed. The results showed that among the risky evaluation factors, the capital borrowing risk, operational risk and system risk had the most important influence, accounting for 23.8%, 18.1% and 13.7% respectively, which were the key points of financial risk management of X vocational college campus card system. And the paper utilized fuzzy comprehensive evaluation method to evaluate the financial risk status of X vocational college campus card system. The results showed that the risk score was 68.37, and the risk level was level II, which was near-acceptable, but some measures should be taken. Based on the theory of financial management and internal control, aiming at the problems existing in the financial risk management of X vocational college campus card system, this paper put forward the targeted optimization scheme from three aspects of construction, operation and management. In the construction phase: improve the awareness of financing risk management and control, strengthen the responsibility consciousness of the project construction team, comprehensively utilize the limited equipment to reduce the loss, updating the technology to improve the risk resistance ability. In the operation phase:III promote the card free payment, avoid the risk of stealing, establish the system, clarify the process and responsibility of fund use, and realize the "specialization" of system management through division of labor and cooperation. In the management phase: improve the charging function of X vocational college campus card management center, strengthen the talented team construction of X vocational college campus one card management center, standardize the financial work flow of X Vocational College Campus Card Management Center, build a reconciliation system to avoid accounting risks, etc. Finally, it puts forward safeguard measures from three aspects of system, organization and human resources to ensure the implementation of financial risk management optimization scheme. The analysis and research on the financial risk of the campus card system about X vocational college is helpful for X vocational college to grasp the risk source and control key points of risk management. X vocational college could take reasonable measures to reduce and avoid the risk, and ensure the safe and standardized operation of campus card, which has certain application value. Key words: X vocational college; Campus card system; Financial risk management; Internal controlIV 目 录 第 1 章 绪论...........................................................1 1.1 研究背景及意义 ...................................................1 1.1.1 研究背景 .....................................................1 1.1.2 研究意义 .....................................................2 1.2 文献综述 .........................................................3 1.2.1 校园一卡通作用与财务管理研究 .................................3 1.2.2 校园一卡通财务风险研究 .......................................5 1.2.3 校园一卡通内部控制理论应用研究 ...............................7 1.2.4 文献评述 .....................................................7 1.3 研究方法 .........................................................8 1.4 论文内容与研究框架 ...............................................8 第 2 章 相关概念与理论基础............................................10 2.1 相关概念界定 ....................................................10 2.1.1 高职院校校园一卡通的内涵.....................................10 2.1.2 财务风险的内涵 ..............................................10 2.2 理论基础 ........................................................11 2.2.1 风险管理理论 ................................................12 2.2.2 内部控制理论 ................................................12 2.2.3 财务风险分析方法 ............................................13 第 3 章 X 职院校园一卡通财务风险管理现状 ..............................18 3.1 X 职院概况 ......................................................18 3.2 X 职院校园一卡通财务管理现状 ....................................18 3.2.1 X 职院校园一卡通应用情况概述.................................18 3.2.2 X 职院校园一卡通财务管理模式.................................20 3.2.3 X 职院校园一卡通财务管理框架.................................21 3.2.4 X 职院校园一卡通业务开通及运行...............................23 3.3 X 职院校园一卡通财务风险管理现状 ................................25 3.3.1 财务风险管理存在的问题 ......................................25 3.3.2 财务风险管理存在的问题原因分析 ..............................26 第 4 章 X 职院校园一卡通财务风险识别与分析 ............................28V 4.1 X 职院校园一卡通财务风险识别 ....................................28 4.1.1 建设环节的财务风险 ..........................................28 4.1.2 运行环节的财务风险 ..........................................31 4.1.3 管理环节的财务风险 ..........................................33 4.2 X 职院校园一卡通财务风险成因分析 ................................34 4.2.1 组织管理制度方面 ............................................34 4.2.2 工作人员配置方面 ............................................35 4.2.3 其他方面的原因 ..............................................36 4.3 利用 AHP 法及模糊综合评价法评价财务风险 ..........................36 4.3.1 财务风险权重计算.............................................36 4.3.2 财务风险评价.................................................39 第 5 章 X 职院校园一卡通财务风险管理优化方案和保障措施 ................42 5.1 X 职院校园一卡通财务风险管理目标及原则 ..........................42 5.1.1 风险管理目标 ................................................42 5.1.2 风险管理原则 ................................................43 5.2 X 职院校园一卡通建设环节财务风险管理优化方案 ....................43 5.2.1 提高筹资风险管理与控制意识 ..................................43 5.2.2 强化项目建设组的责任意识 ....................................44 5.2.3 综合利用闲置设备降低损失 ....................................44 5.2.4 更新技术提高风险抵抗能力 ....................................44 5.3 X 职院校园一卡通运行环节财务风险管理优化方案 ....................45 5.3.1 推广无卡支付规避盗刷风险 ....................................45 5.3.2 建立制度明确资金使用流程与责任 ..............................46 5.3.3 分工协作实现系统管理专业化 ..................................46 5.4 X 职院校园一卡通管理环节财务风险管理优化方案 ....................46 5.4.1 完善 X 职院校园一卡通管理中心收费职能 ........................46 5.4.2 加强 X 职院校园一卡通管理中心人才队伍建设 ....................47 5.4.3 规范 X 职院校园一卡通财务工作流程 ............................49 5.4.4 建设对账体系规避会计核算风险 ................................50 5.5 X 职院校园一卡通财务风险管理保障措施 ............................53 5.5.1 制度保障 ....................................................53 5.5.2 组织保障 ....................................................54 5.5.3 人力资源保障 ................................................54VI 结论与展望............................................................56 结论 ..............................................................56 研究不足与展望 ....................................................56