公立高校财务管理改革一个新的主题[文献翻译]23009.docx

原文：Public Higheer Leaarningg Insttitutiions aand fiinanciial maanagemment rreformms, a new ttopicRisk reefers to thhe soccio-Ecconomiic acttivitiies duue to unpreedictaable ffactorrs, pressentedd withh the origiinal iintenttion ccontraary too the interrests of thhe pottentiaal lossses aand maay cauuse haarm too the behavvior oof thee mainn evennts. The conceept off Finaanciall Riskk was firstt propposed for tthe Innvestmment aactiviities of ennterprrises, and has fformedd a seet of relattivelyy matuure thheory of fiinanciial riisk. Howeever, the ppublicc highher leearninng insstituttion, is iit theere arre alsso finnanciaal rissks? PPrior to thhis, manyy schoolars have been studiied inn schoools oof higgher rrisk oof liaabilitty forr thiss papeer, baseed on systeems thhinkinng andd exteensivee reseearch, tryiing too makee a moore coomprehhensivve, in-ddepth reseaarch. 1. Publlic coollegees andd univversitties rrun thhe rissk of the nnecesssity tto stuudy thhe finnanciaal In rrecentt yearrs, withh the legall stattus off the acquiisitioon, as wwell aas 'thhe govvernmeent's macrooeconoomic mmanageement, schoool auutonommy forr the commuunity schoools' iin thee impllementtationn of tthe neew eduucatioonal ssystemm, espeeciallly in higheer eduucatioon froom eliite too masss channges iin thee new conteext, collleges and uuniverrsitiees schhool rrestruucturiing, the scalee of ddeveloopmentt, capiital rraisinng, the use oof funnds, etc, witth a ccertaiin deggree oof auttonomyy. It iis thiis inddependdence of auutonommy. It iis thiis sellf-govverninng, fiinanciial maanagemment oof colllegess and univeersitiies frrom thhe passt freeedom to noow rissk mannagemeent, rrisk mmanageement, accoordingg to tthe suurvey, the escappe 15 univeersityy debtt has reachhed 30000 billlion, some univeersitiies haave moore deebt, 2200 biillionn dolllars. Colleege deebt maanagemment iin thee worlld is rare. Faceed witth succh hugge debbt, thee Goveernmennt's aattituude iss veryy cleaar, collleges and uuniverrsitiees musst be basedd on ''who iis whoo is rresponnsiblee for loanss' priinciplle andd to ccarry out tthe woork off Bankk-Colllege CCooperrationn, Miniistry of Edducatiion dooes noot unddertakke succh a rresponnsibillity ffor looan reepaymeent. Therreforee, the correect annalysiis of the ttypes of coollegee finaanciall riskks andd causses off the finanncial risk to esstabliish ann effeectivee prevventioon mecchanissm, not only to guuard aagainsst finnanciaal rissks annd redduce eeconommic loosses needss, but also impleement the sscienttific conceept off Deveelopmeent too achiieve ssustaiinablee deveelopmeent neeeds oof colllegess and univeersitiies. Seecond, publlic coollegees andd univversitties tto do the ttypes and ccausess of tthe fiinanciial riisk. Suurvey showss thatt the curreent unniverssity-rrun peerformmance of thhe finnanciaal rissk theere arre thrree maain tyypes: liabiility risk, operrationnal riisk, inveestmennt rissk. (AA) Thee liabbilityy riskk Liabiility risk is thhat coollegee and univeersitiies too bankks andd otheer finnanciaal insstituttions over-leverraged or noon-perrformiing looans rresultting ffrom tthe immpact of edducatiion annd teaachingg, Reseearch work and ppersonnnel sstabillity, the ppossibbilityy of aadversse connsequeences. Univversitties rrisk oof liaabilitty andd causses off the majorr maniifestaationss incllude: 1. The lack of riisk awwareneess. Univeersitiies inn the sociaalist markeet ecoonomicc systtem scchool, whille thee mainn feattures of thhe marrket eeconommic syystem is a compeetitioon mecchanissm, whicch is 'bettter baad staate'. One-ssided underrstandding oof Uniiversiity Leeaderss 'bolld tesst bolld breeak', and uuniverrsallyy sharred byy the schoool loaans, goveernmennt 'paay' thhinkinng, the absennce off 'Oncce a' also boldlly borrrowinng, boldd inveestmennt, leadding tto pooor deccisionns. 2. Lackk of iinstittutionnal coonstraaints. Overr the yearss, the managgementt of hhigherr educcationn is mmainlyy verttical restrraintss highher leevels of goovernmment, univeersityy educcationn depaartmennts iss a suubsidiiary bbody. Statte sett to rrun, inveestorss and managgers iin onee collleges and uuniverrsitiees in orderr to ccompleete hiigher levell planns, the task as thhe goaal, evenn in tthe edducatiional proceess haad inccurredd hugee liabbilitiies, aand thhe leadeer will not ppay a signiificannt Polliticaal andd econnomic costss. 3. A laack off straategicc visiion. Somee collleges and uuniverrsitiees theere iss a leeader in shhort-tterm bbehaviior, onlyy the immeddiate polittical achieevemennts, ignoore thhe lonng-terrm devvelopmment. Some univeersityy leadders iin ordder too dry out hhis teerm off offiice peerformmance, the aggreessivee purssuit iimage of thhe prooject, or eeven 110milllion nnot heesitatte to loan to acchievee the goal of hiis terrm of officce. Objeectivees mayy be aachievved, but also to thhe schhool lleavinng behhind aa heavvy debbt. 4. A laack off demaand foorecasst. In rrecentt yearrs, The colleeges aand unniverssitiess sponnsorinng thee deveelopmeent off the size of a lack of sccientiific ppredicctionss, blinndly eexpandding tthe looan siize, it iis diffficullt to imagiine thhat affter yyears of beeing uunablee to rrecruiit stuudentss in ccollegges annd uniiversiities may fface tthe riisk. (BB) The operaationaal rissk Univversitties ooperattionall riskk and causees of the mmain mmanifeestatiions aare: 1. Falsse finnanciaal infformattion. In oorder to coope wiith hiigher levells of auditt, tax deparrtmentt insppectioon, somee schoools hhave aartifiicial accouuntingg dataa tampperingg, fabrricatiing faalse aaccounnting stateementss, leadding tto a sseriouus disstortiion off the finanncial reporrt. 2. Tuittion rremindders wwere nnot efffectiive. The growiing phhenomeenon oof stuudentss in aarrearrs, incrreasinng thee amouunt off arreears, serioously weakeened tthe caapacitty of schoool sellf-funnding, affeectingg the schoool's ffund-rraisinng, the schoool finnanciaal ballance of thhe larrger nnegatiive immpact. 3. Teacching qualiity maanagemment iis nott striict. In thhe enrrollmeent off the envirronmennt, the schoool teaachingg the hardwware, softwware, a serrious shorttage oof quaality managgementt educcationn to sstay iin forrm, somee schoools wwith aa conttinuouus 10 yearss of tteachiing unntreatted acccidennt, has been facedd withh declliningg quallity oof eduucatioon, studeent emmploymment ddifficcultiees of the rrisks, willl ultiimatelly leaad to the sschooll's reeputattion, a serrious shorttage oof neww studdents, and even forceed to closee. 4. Inteernal contrrol iss not soundd. Somee collleges and uuniverrsitiees usee the fundiing foor thee lackk of eeffecttive iinternnal coontrolls, non-progrrammedd and randoom actts of serioous, set up illlegall 'smaall trreasurries' privaate deepositt of ppublicc fundds, corrruptioon, bribbery, misappproprriatioon of statee fundds andd otheer abuuses hhas shhown aa risiing trrend. In pparticcular, somee impoortantt secttors, such as innfrasttructuure, bookks, equiipmentt proccuremeent, etc, havee appeeared in maajor ccorrupption casess, resuultingg in ggreat loss of scchool assetts.5. Statte-ownned assset mmanageement and uunscieentifiic. On thhe onee handd the statee-owneed asssets mmanageement systeem is not pperfecct, and managgementt chaoos, doess not deserrve itts currrent accouunt; the oother hand, asseet alllocatiion unnreasoonablee, repeeat puurchasse, if tthe scchoolss are builtt for each facullty Coomputeer rooom, a laarge nnumberr of ppurchaase off the compuuter, so thhat sttudentt has a commputerr seveeral uunits, resuultingg in aa seriious wwaste of asssets. 6. The ppersonnnel ssystemm refoorm laags beehind and ddistriibutioon sysstem iis unrreasonnable. The oone haand, unwiieldy, overrstafffed, 'messs' off the systeem hass not been fundaamentaally cchangeed, on tthe otther sschoolls in orderr to ddeveloop a ssparedd no eexpensse to recruuit taalent, deveelop ttheir talennts att the same time the ppsychoologiccal ann exoddus off imbaalancee, but also a wasste off schoool fuunds. (C) Inveestmennt Rissk The invesstmentt objeectivees of colleeges aand unniverssitiess, mainnly inn schoool-ruun inddustriies, if tthe scchool-run IIndusttry miismanaagemennt bannkrupttcy liiquidaation, the schoool willl be jointtly annd sevverallly liaable tto forrm thee schoool fiinanciial riisk. Colllege pperforrmancee and invesstmentt riskk of tthe maajor rreasonns: 1. Enteerprisses reegardlless oof schhool. Univversitty-runn enteerprisses haave thhe rigght peersonnnel, fromm the businness ooperattors tto keyy secttors ssuch aas finnanciaal mannagemeent, the stafff arraanged by thhe schhool; from invesstmentt deciision-makinng to the mmanageement of scchoolss shouuld innterveene. Attaached to thhe schhool bbecausse thee enteerprisses doo not have legall perssonaliity annd cann not indeppendenntly aassumee civiil liaabilitty, theiir finnanciaal rissk is actuaally bborne by thhe schhool. 2. Supeervisiion. Schoool-ruun inddustryy, the finanncial systeem is not wwidesppread soundd impeerfectt inteernal contrrols, audiiting, overrsightt is nnot inn placce pheenomennon. Operratorss of tthe laack off a seense oof ressponsiibilitty thaat thee proffit annd losss aree the schoools, in tthe coourse of buusinesss speendingg extrravagaantly, pockket thhe monney prroblemms occcur. Third, publiic colllegess and univeersitiies ruun thee riskk of ffinanccial ssafeguuards. (A) Thhe preveentionn of ddebt rrisk 1. Sponnsorinng a ccorrecct ideea. Is nnecesssary tto ideentifyy themmselvees at the nnationnal hiigher educaation systeem in placee, adheere too the scienntificc deveelopmeent coonceptt, it iis neccessarry to consiider nnationnal poolicy for hhigherr educcationn, whille alsso connsiderring tthe maatch ssituattion oof schhool eeducattion rresourrces. To bbuild on thhe exiistingg educcationnal reesourcces baased oon thee totaal amoount oof thee corrrect ccalcullationns, inteegratee the schoool in certaain diiscipllines, proffessioonal ccharaccterisstics and aadvanttages, focuusing on sttrengttheninng thee conttent, the scalee of sscienttific plannning aand edducatiional and ccareerr deveelopmeent, and coorddinatee the inputt, outpput baalancee, handdle thhe scaale, quallity aand effficieency rrelatiionshiip. 2. A reeasonaable ddetermminatiion off the size of looans. Shouuld folloow thee prinnciplee of llivingg withhin ouur meaans too deveelop llong-tterm ddeveloopmentt plann, to taake thhe preecautiionaryy prinnciplee, stanndardiized ooperattion, stanndardiized mmanageement, accoordingg to ddeveloopmentt needds andd the schoool to deterrmine the aactuall abillity tto reppay loanss, deteerminaation of ann apprropriaate crredit line. 3. Up wwith aa viabble reepaymeent pllan. In aaccorddance with the returrn of time and aamountt of lloan pprinciipal aand innteresst reqquiremments, and reasoonablee scheedulinng of fuunds. It iis neccessarry to ensurre thee repaaymentt scheedule, but also to avvoid iill-prrepareed cassh floow diffficullties, whicch migght afffect the nnormall jobss. 4. Suppportinng praacticaal reppaymennt meaasuress. Firsst, we mmust sstrenggthen finanncial managgementt and doingg the work of reevenuee and cut eexpenddituree. Finaance sseek sspeciaal graants ffull uuse off exissting resouurces to caarry oout muulti-llevel schoools, and vigorrouslyy prommote ttechnoologiccal Innnovattion aand acchieveementss, the numbeer of schoool inccome; stricct buddget mmanageement and eeffecttive ccontrool of a varriety of arrbitraary exxpendiiture, the impleementaation of ceentrallized procuuremennt sysstem, reduuce coosts aand immprovee effiicienccy. The seconnd is to acctivelly proomote the sstudennt loaans wiith thhe bannks too carrry outt the businness tto adddress the ddifficcultiees stuudentss arrrears probllems. Furtther iimprovve thee colllectioon ratte of fees, enhaance sself-ssufficciencyy of ffunds. 5. Estaablishhment of ann effeectivee creddit maanagemment ssystemm. To sset upp a scchool, headd lenggth, headd of ffinanccial vvice sschoolls andd depuuty heead leength, finaance, infrrastruucturee, moniitorinng, audditingg, tradde uniions aand otther ddeparttmentss respponsibble foor humman meemberss of tthe leeadersship oof thee loann fundd manaagemennt grooup, respponsibble foor orgganiziing thhe loaan proojectss arguues thhat thhe usee of lloan ccapitaal, manaagemennt andd supeervisiion. SSpeciffic scchoolss lenggth iss the overaall coollegee loann projject ppersonn in cchargee of aall looans tto thee safeety off the use oof funnds, ratiionaliity annd efffectivvenesss of tthe ovveralll respponsibbilityy. On tthe reesultiing looan loosses or waaste ssectorr, indiividuaals shhould be heeld reesponssible for aany brreach of thhe laww shouuld bee refeerred to juusticee. (BB) Thee prevventioon of operaationaal rissk 1. Estaablishh a fiinanciial eaarly wwarninng sysstem, streengtheen rissk conntrol efforrts. On tthe onne hannd, to ppreparre cassh floow buddgets, estaablishhing aa shorrt-terrm finnanciaal earrly waarningg systtem foor schhool lleaderrs to proviide eaarly wwarninng siggnals. On tthe otther hhand, we mmust eestabllish FFinanccial AAnalyssis inndicattors tto esttablissh lonng-terrm finnanciaal earrly waarningg systtem. Throough tthe acccountting sstatemments and oother accouuntingg Infoormatiion reelatinng to solveency, econnomic beneffits, and otherr impoortantt indiicatorrs of devellopmennt pottentiaal anaalysiss to ddetermmine tthe pootentiial riisks. Oncee the warniing shhould take practtical and eeffecttive rrisk mmanageement strattegiess to ccontrool rissk andd diveersifyy riskk. 2. Streengtheen thee overrall bbudgett manaagemennt, imprrove ccapitaal effficienncy. Firsst of all, the budgeet is dividded innto thhe reccurrennt buddget, consstructtion bbudgett and debt serviice buudget. The recurrrent budgeet willl neeed to closee brannches to ennsure the bbalancce; coonstruuctionn budgget prrioritties aaccordding tto whaat onee can; debtt servvice bbudgett foott. Secoondly, we mmust uupholdd the focuss on ffinanccial ssecuriity keey. Key suppoort foor buiildingg of tthe coontinggent oof teaacherss, discciplinnary ddegreee proggrams consttructiion prrojectts, whille enssuringg thatt perssonnell expeendituures, imprrove tteacheers ssalariies annd ben