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1、浅谈高校基建财务管理的风险Introduction to financial management in construction risk 摘要：随着高校基建投资规模迅速扩大，现代社会经济环境与技术环境的多变性和不稳定性使得基建财务管理面临着诸多的风险。高校基建财务管理存在的风险主要包括项目预概算风险、偿还债务风险、资金管理风险、内部控制风险等，防范风险要从建立健全风险控制机制、强化过程控制管理、加强监督检查，提高财务人员素质等方面入手，确保学校各项事业的持续、健康、快速发展。关键词：基建；财务管理；风险；内部控制；高校Abstract: along with the infrastruct
2、ure investment has expanded rapidly, the modern social and economic environment and technology environment variability and instability makes the infrastructure financial management is facing many risks. Risk mainly includes the financial management in construction project preliminary estimate risk,
3、debt risk, financial risk management and internal control risk, guard against risk from establishing and perfecting the risk control mechanism, strengthen the process control management, strengthen supervision and inspection, in order to improve the quality of financial personnel, ensure that the sc
4、hool each enterprises sustained, healthy and rapid development. Key words: construction; Financial management; Risk; Internal control; Colleges and universities 随着中国高等教育事业的发展，高校办学规模越来越大。据国家统计局报告，2010年，中国各种形式的高等教育在校总规模达到3 105万人，相应的高校基建投资规模也迅速扩大，在现代社会经济环境与技术环境的多变性和不稳定性下，高校基建财务管理面临着诸多的风险。With the devel
5、opment of Chinas higher education cause, the scale of higher education is more and more big. In 2010, according to the national bureau of statistics report, Chinas various forms of higher education in the school overall size reached 1.05 million people, the universities capital construction investme
6、nt scale is also expanding rapidly, economic environment and technology environment in modern society, under the variability and instability of infrastructure financial management of colleges and universities is facing many risks. 一、 高校基建财务管理存在的主要风险。college infrastructure financial management major
7、risks.1.项目概预算风险。目前，高校存在建设项目的“三超”现象，即出现概算超估算、预算超概算、决算超预算。有的建设项目不是严格按批准的可行性报告开展设计工作，编制设计概算，甚至有的设计部门为能多收设计费人为抬高设计概算，使编制的概算一开始就超计划。有的建设项目开始申报时为能申报争取上项目，或为减轻税费负担，人为压缩概算、预算，一旦项目批下来，又把摊子铺大。工程的概预算审核不严，或是审而不调，对有的建设项目概预算应做调整的不及时调整或不调整，使实际施工决算价远远超出原定的概预算。1. The project budget. At present, the existence of coll
8、eges and universities construction projects SanChao phenomenon, namely the budgetary estimate of super estimate, budget, super budget and final accounts over budget. Some construction projects not in accordance with the approved the feasibility report of the design work, compile the design budgetary
9、 estimate, and even some of the design department to design artificially high to over design budgetary estimate, the establishment of budget overruns from the start. Some construction projects began to declare to declare for the project, or to reduce tax burden, artificial compression estimate, budg
10、et, once the project batch of down, and spread their blankets. Project budget audit is lax, or trial and not to move, for some construction project budget should be adjusted timely adjustment or not, the actual construction final price far beyond the original budget.2.偿债风险。受当前经济发展的制约，国家财政资金的投入和学费的增长
11、在短期内不能满足高校急需的大量资金，面对高等教育由精英化向大众化发展的机遇以及高校之间的激烈竞争，各高校都需急剧扩大办学规模，因此，谋求与银行合作并争取银行贷款就成为高校发展的选择，据不完全统计，目前中国高校向银行贷款总量约在13 000亿左右。现阶段高校收入来源主要有财政拨款、学费、科研经费沉淀、校办产业收益、资产置换收益等，学校的收入主要用于维持日常运转，基建投入以贷款为主的高校除每年需支付大量利息外，还需偿还一定数额的本金，随着还贷高峰的到来，学校面临着极大的财务风险。2. The risk of insolvency. The restriction of the current ec
12、onomic development, the growth of the national financial capital investment and tuition in the short term cant satisfy the need of large amounts of money, in the face of the development of the popularization of higher education from elite to opportunities and fierce competition between colleges and
13、universities are rapidly expanding scale, therefore, seek cooperation and strive for a bank loan with the bank became the choice in colleges and universities, according to incomplete statistics, at present Chinas colleges and universities loan amount to the bank about around 13, 00 billion. Source o
14、f income mainly include funding colleges and universities, tuition, funding precipitation, school-run industry earnings, asset replacement income, etc., the schools income is mainly used to maintain daily operation, infrastructure investment is given priority to with loans of colleges and universiti
15、es in addition to the annual need to pay a lot of interest, still need to pay a certain amount of the principal, with the advent of repayment peak, school is faced with great financial risk.3.专项资金被挪用风险。中国高校净资产中的部分专用基金通常是历年收支结余后按国家规定提取，将来以货币资金的形式开支。在经费紧张的情况下，就容易产生挪用专用基金所对应的现金净流量的行为。表面上看，这是一种融资的行为，实际上
16、，这部分亏空必然需要用将来的资金予以填充。这就使高校在资金结构中出现亏空的局面，可能会出现资金链断链，对高校将来的运转形成了潜在的资金压力。新征土地、新建校舍、新添设备、超常规的发展速度使高校没有时间做好规划，也会导致专项经费挪用、现金净流量骤减等财务风险的出现，并容易导致资产的重复购置、不良资产大量生成等资源的不良配置。 3. The risk of special funds were misused. The Chinese part of the special fund of the net assets in colleges and universities is usually a calendar year after the balance according to the regulations of the state, draw, in the form of monetary capital spending in the future. In the case of funds n
