公立高校财务管理改革一个新的主题.doc

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. 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 in 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 acquisition, 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 development, 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 university 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 and 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 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 that 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 resulting 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, while 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 investment, 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 universities 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-term 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. Objectives 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 years 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 serious distortion of the financial report. 2. Tuition reminders were not effective. The growing phenomenon of students in arrears, increasing the amount of arrears, seriously weakened the capacity of school self-funding, affecting the schools fund-raising, the school financial balance of the larger negative impact. 3. Teaching quality management is not strict. In the enrollment of the environment, the school teaching the hardware, software, a serious shortage of quality management education to stay in form, some schools with a continuous 10 years of teaching untreated accident, has been faced with declining quality of education, student employment difficulties of the risks, will ultimately lead to the schools reputation, a serious shortage of new students, and even forced to close. 4. Internal control is not sound. Some colleges and universities use the funding for the lack of effective internal controls, non-programmed and random acts of serious, set up illegal small treasuries private deposit of public funds, corruption, bribery, misappropriation of state funds and other abuses has shown a rising trend. In particular, some important sectors, such as infrastructure, books, equipment procurement, etc, have appeared in major corruption cases, resulting in great loss of school assets.5. State-owned asset management and unscientific. On the one hand the state-owned assets management system is not perfect, and management chaos, does not deserve its current account; the other hand, asset allocation unreasonable, repeat purchase, if the schools are built for each faculty Computer room, a large number of purchase of the computer, so that student has a computer several units, resulting in a serious waste of assets. 6. The personnel system reform lags behind and distribution system is unreasonable. The one hand, unwieldy, overstaffed, mess of the system has not been fundamentally changed, on the other schools in order to develop a spared no expense to recruit talent, develop their talents at the same time the psychological an exodus of imbalance, but also a waste of school funds. (C) Investment Risk The investment objectives of colleges and universities, mainly in school-run industries, if the school-run Industry mismanagement bankruptcy liquidation, the school will be jointly and severally liable to form the school financial risk. College performance and investment risk of the major reasons: 1. Enterprises regardless of school. University-run enterprises have the right personnel, from the business operators to key sectors such as financial management, the staff arranged by the school; from investment decision-making to the management of schools should intervene. Attached to the school because the enterprises do not have legal personality and can not independently assume civil liability, their financial risk is actually borne by the school. 2. Supervision. School-run industry, the financial system is not widespread sound imperfect internal controls, auditing, oversight is not in place phenomenon. Operators of the lack of a sense of responsibility that the profit and loss are the schools, in the course of business spending extravagantly, pocket the money problems occur. Third, public colleges and universities run the risk of financial safeguards. (A) The prevention of debt risk 1. Sponsoring a correct idea. Is necessary to identify themselves at the national higher education system in place, adhere to the scientific development concept, it is necessary to consider national policy for higher education, while also considering the match situation of school education resources. To build on the existing educational resources based on the total amount of the correct calculations, integrate the school in certain disciplines, professional characteristics and advantages, focusing on strengthening the content, the scale of scientific planning and educational and career development, and coordinate the input, output balance, handle the scale, quality and efficiency relationship. 2. A reasonable determination of the size of loans. Should follow the principle of living within our means to develop long-term development plan, to take the precautionary principle, standardized operation, standardized management, according to development needs and the school to determine the actual ability to repay loans, determination of an appropriate credit line. 3. Up with a viable repayment plan. In accordance with the return of time and amount of loan principal and interest requirements, and reasonable scheduling of funds. It is necessary to ensure the repayment schedule, but also to avoid ill-prepared cash flow difficulties, which might affect the normal jobs. 4. Supporting practical repayment measures. First, we must strengthen financial management and doing the work of revenue and cut expenditure. Finance seek special grants full use of existing resources to carry out multi-level schools, and vigorously promote technological Innovation and achievements, the number of school income; strict budget management and effective control of a variety of arbitrary expenditure, the implementation of centralized procurement system, reduce costs and improve efficiency. The second is to actively promote the student loans with the banks to carry out the business to address the difficulties students arrears problems. Further improve the collection rate of fees, enhance self-sufficiency of funds. 5. Establishment of an effective credit management system. To set up a school, head length, head of financial vice schools and deputy head length, finance, infrastructure, monitoring, auditing, trade unions and other departments responsible for human members of the leadership of the loan fund management group, responsible for organizing the loan projects argues that the use of loan capital, management and supervision. Specific schools length is the overall college loan project person in charge of all loans to the safety of the use of funds, rationality and effectiveness of the overall responsibility. On the resulting loan losses or waste sector, individuals should be held responsible for any breach of the law should be referred to justice. (B) The prevention of operational risk 1. Establish a financial early warning system, strengthen risk control efforts. On the one hand, to prepare cash flow budgets, establishing a short-term financial early warning system for school leaders to provide early warning signals. On the other hand, we must establish Financial Analysis indicators to establish long-term financial early warning system. Through the accounting statements and other accounting Information relating to solvency, economic benefits, and other important indicators of development potential analysis to determine the potential risks. Once the warning should take practical and effective risk management strategies to control risk and diversify risk. 2. Strengthen the overall budget management, improve capital efficiency. First of all, the budget is divided into the recurrent budget, construction budget and debt service budget. The recurrent budget will need to close branches to ensure the balance; construction budget priorities according to what one can; debt service budget foot. Secondly, we must uphold the focus on financial security key. Key support for building of the contingent of teachers, disciplinary degree programs construction projects, while ensuring that personnel expenditures, improve teachers salaries and benefits, improve teaching quality, improve graduate employment rate. Third, to enable computer network registration, elective system, while strengthening the integrity of education, honor concept of education, efforts to tackle the problem of students malicious arrears. 3. Strengthening the centralized management of funds. First, the implementation of a centralized treasury payment system. Efforts to regulate the financial revenue and expenditure behavior, strengthen fiscal management of funds and oversight, improve financial operating efficiency and use efficiency. Second, the establishment of the internal bank, to achieve centralized management of school funds. The entire school only settlement center to open bank accounts, schools, accounting for all the two units are in-house to open bank accounts, at the school under close supervision, while reducing the amount of funds used to speed up cash flow. Third, the implementation of system of appointing. In accordance with colleges and universities financial system provides a clear accounting personnel assigned duties have been delegated authority as well as the relationship between the units. 4. To strengthen the internal control system construction, to prevent job-related crimes. Financial management departments must strictly in accordance with the Ministry of Finance to develop the internal accounting control practices - the basic norms and internal accounting control practices - currency funds establishment of a suitable operational characteristics and management of school funds requested by the safety management of internal control system, and seriously organize implementation, to ensure that incompatible positions separated from each other, mutual restraint, seriously implement the bank statement double check system, in order to achieve the safe operation of school funds. While standardizing the infrastructural projects, major equipment and library materials procurement bidding system, prevention of such crimes from happening. 5. Strengthen the management of state assets to ensure that state-owned assets. First, we must strengthen the daily management of state assets; establish a scientific and effective network management system of fixed assets. It is necessary to avoid duplication of the acquisition, but also rational organization and deployment of assets. Second, to establish a large-scale equipment performance appraisal system and implement a sharing of resources, improve equipment utilization and use efficiency. Third, to strengthen and standardize the management of intangible assets, with particular emphasis on human resources cost accounting and breach of contract be held to prevent continual loss of talent. 6. Deepen the internal reform of personnel system and the distribution system in order to reduce running costs and improve operating efficiency. Further intensify the reform of the socialization of logistics, the introduction of risk-based mechanisms and competition, establish with the market economy to adapt to relatively independent logistics service provider; pairs of organs and other non-teaching personnel should be setting a quota for other posts, reasonable arrangements for teaching staff and administrative staff ratios in order to reduce personnel expenditures; increase the distribution system reform, the implementation of employment, on-demand Shegang, to be paid post in order to arouse the enthusiasm and creativity of faculty and staff. 7. To improve the quality of financial staff to actively identify and prevent financial risks. First, promote the financial work from the traditional accounting model to full participation in school management decision-making based transfer, in advance after the accounts to predict things in control, after the analysis and evaluation of the transfer. Second is to strengthen the training of financial staff of new knowledge, comprehensively enhance the finance staff to prevent, identify and control financial risks. (C) The right investment risk prevention 1. Clear property rights. Standardize the schools investment accounting and management is the basis for rationalizing the relationship between property rights, a matter separate enterprise is to determine the status of enterprise legal person. Pairs of school-run industries, plant and equipment assets to conduct assessment of the school, the school to assess the price of the school as the amount of investment for industry, investors should enjoy the rights and interests. Business schools, increasing the value of invested assets, bear the responsibility. 2. The implementation of investment responsibility. Property rights are clearly defined, the school amounts of capital as an investor in order to enjoy the rights, participation in decision-making and management; operators are responsible to the investors; enterprise of its entire assets to its credit and debt responsibility. 3. Standardize business organizations. Professional and technical schools according to their own advantage, established norms of limited liability companies or stock cooperative enterprises. First of all, to scientific proof and avoid blind inve