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1、原文：Public Higher Learning Institutions and financial management reforms, a new topicRisk refers to the socio-Economic activities due to unpredictable factors, presented with the original intention contrary to the interests of the potential losses and may cause harm to the behavior of the main events
2、. The concept of Financial Risk was first proposed for the Investment activities of enterprises, and has formed a set of relatively mature theory of financial risk. However, the public higher learning institution, is it there are also financial risks? Prior to this, many scholars have been studied i
3、n schools of higher risk of liability for this paper, based on systems thinking and extensive research, trying to make a more comprehensive, in-depth research. 1. Public colleges and universities run the risk of the necessity to study the financial In recent years, with the legal status of the acqui
4、sition, as well as the governments macroeconomic management, school autonomy for the community schools in the implementation of the new educational system, especially in higher education from elite to mass changes in the new context, colleges and universities school restructuring, the scale of devel
5、opment, capital raising, the use of funds, etc, with a certain degree of autonomy. It is this independence of autonomy. It is this self-governing, financial management of colleges and universities from the past freedom to now risk management, risk management, according to the survey, the escape 15 u
6、niversity debt has reached 3000 billion, some universities have more debt, 200 billion dollars. College debt management in the world is rare. Faced with such huge debt, the Governments attitude is very clear, colleges and universities must be based on who is who is responsible for loans principle an
7、d to carry out the work of Bank-College Cooperation, Ministry of Education does not undertake such a responsibility for loan repayment. Therefore, the correct analysis of the types of college financial risks and causes of the financial risk to establish an effective prevention mechanism, not only to
8、 guard against financial risks and reduce economic losses needs, but also implement the scientific concept of Development to achieve sustainable development needs of colleges and universities. Second, public colleges and universities to do the types and causes of the financial risk. Survey shows tha
9、t the current university-run performance of the financial risk there are three main types: liability risk, operational risk, investment risk. (A) The liability risk Liability risk is that college and universities to banks and other financial institutions over-leveraged or non-performing loans result
10、ing from the impact of education and teaching, Research work and personnel stability, the possibility of adverse consequences. Universities risk of liability and causes of the major manifestations include: 1. The lack of risk awareness. Universities in the socialist market economic system school, wh
11、ile the main features of the market economic system is a competition mechanism, which is better bad state. One-sided understanding of University Leaders bold test bold break, and universally shared by the school loans, government pay thinking, the absence of Once a also boldly borrowing, bold invest
12、ment, leading to poor decisions. 2. Lack of institutional constraints. Over the years, the management of higher education is mainly vertical restraints higher levels of government, university education departments is a subsidiary body. State set to run, investors and managers in one colleges and uni
13、versities in order to complete higher level plans, the task as the goal, even in the educational process had incurred huge liabilities, and the leader will not pay a significant Political and economic costs. 3. A lack of strategic vision. Some colleges and universities there is a leader in short-ter
14、m behavior, only the immediate political achievements, ignore the long-term development. Some university leaders in order to dry out his term of office performance, the aggressive pursuit image of the project, or even 10million not hesitate to loan to achieve the goal of his term of office. Objectiv
15、es may be achieved, but also to the school leaving behind a heavy debt. 4. A lack of demand forecast. In recent years, The colleges and universities sponsoring the development of the size of a lack of scientific predictions, blindly expanding the loan size, it is difficult to imagine that after year
16、s of being unable to recruit students in colleges and universities may face the risk. (B) The operational risk Universities operational risk and causes of the main manifestations are: 1. False financial information. In order to cope with higher levels of audit, tax department inspection, some schools have artificial accounting data tampering, fabricating false accounting statements, leading to a ser
