浅谈高校基建财务管理的风险

////浅谈高校基建财务管理的风险Introductiontofinancialmanagementinconstructionrisk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:alongwiththeinfrastructureinvestmenthasexpandedrapidly,themodernsocialandeconomicenvironmentandtechnologyenvironmentvariabilityandinstabilitymakestheinfrastructurefinancialmanagementisfacingmanyrisks.Riskmainlyincludesthefinancialmanagementinconstructionprojectpreliminaryestimaterisk,debtrisk,financialriskmanagementandinternalcontrolrisk,guardagainstriskfromestablishingandperfectingtheriskcontrolmechanism,strengthentheprocesscontrolmanagement,strengthensupervisionandinspection,inordertoimprovethequalityoffinancialpersonnel,ensurethattheschooleachenterprise'ssustained,healthyandrapiddevelopment.Keywords:construction;Financialmanagement;Risk;Internalcontrol;Collegesanduniversities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3105万人，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。WiththedevelopmentofChina'shighereducationcause,thescaleofhighereducationismoreandmorebig.In2010,accordingtothenationalbureauofstatisticsreport,China'svariousformsofhighereducationintheschooloverallsizereached1.05millionpeople,theuniversitiescapitalconstructioninvestmentscaleisalsoexpandingrapidly,economicenvironmentandtechnologyenvironmentinmodernsociety,underthevariabilityandinstabilityofinfrastructurefinancialmanagementofcollegesanduniversitiesisfacingmanyrisks.高校基建财务管理存在的主要风险。collegeinfrastructurefinancialmanagementmajorrisks.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.Theprojectbudget.Atpresent,theexistenceofcollegesanduniversitiesconstructionprojects"SanChao"phenomenon,namelythebudgetaryestimateofsuperestimate,budget,superbudgetandfinalaccountsoverbudget.Someconstructionprojectsnotinaccordancewiththeapprovedthefeasibilityreportofthedesignwork,compilethedesignbudgetaryestimate,andevensomeofthedesigndepartmenttodesignartificiallyhightooverdesignbudgetaryestimate,theestablishmentofbudgetoverrunsfromthestart.Someconstructionprojectsbegantodeclaretodeclarefortheproject,ortoreducetaxburden,artificialcompressionestimate,budget,oncetheprojectbatchofdown,andspreadtheirblankets.Projectbudgetauditislax,ortrialandnottomove,forsomeconstructionprojectbudgetshouldbeadjustedtimelyadjustmentornot,theactualconstructionfinalpricefarbeyondtheoriginalbudget.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13000亿左右。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.Theriskofinsolvency.Therestrictionofthecurrenteconomicdevelopment,thegrowthofthenationalfinancialcapitalinvestmentandtuitionintheshorttermcan'tsatisfytheneedoflargeamountsofmoney,inthefaceofthedevelopmentofthepopularizationofhighereducationfromelitetoopportunitiesandfiercecompetitionbetweencollegesanduniversitiesarerapidlyexpandingscale,therefore,seekcooperationandstriveforabankloanwiththebankbecamethechoiceincollegesanduniversities,accordingtoincompletestatistics,atpresentChina'scollegesanduniversitiesloanamounttothebankaboutaround13,00billion.Sourceofincomemainlyincludefundingcollegesanduniversities,tuition,fundingprecipitation,school-runindustryearnings,assetreplacementincome,etc.,theschool'sincomeismainlyusedtomaintaindailyoperation,infrastructureinvestmentisgivenprioritytowithloansofcollegesanduniversitiesinadditiontotheannualneedtopayalotofinterest,stillneedtopayacertainamountoftheprincipal,withtheadventofrepaymentpeak,schoolisfacedwithgreatfinancialrisk.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，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.Theriskofspecialfundsweremisused.TheChinesepartofthespecialfundofthenetassetsincollegesanduniversitiesisusuallyacalendaryearafterthebalanceaccordingtotheregulationsofthestate,draw,intheformofmonetarycapitalspendinginthefuture.Inthecaseoffundsnervous,ispronetodivertthespecialfundforthebehaviorofthecashflows.Onthesurface,itisakindoffinancingbehavior,infact,thispartwillneedtousefuturemoneytofillinthehole.Whichmakesuniversitiesappearthesituationofdeficitinthecapitalstructure,theremaybebrokenchain,capitalchainofuniversityoperationformedapotentialfundingpressureinthefuture.Newrequisitionofland,newbuildings,newequipment,theextraordinarypaceofdevelopmenttocollegesanduniversitiesdon'thavetimetoplan,willalsoresultinspecialfundappropriation,sharplyreducedcashflows,suchastheemergenceoffinancialrisk,andeasilyleadtoalargenumberofrepeatpurchaseofassets,badassetsgeneratedresourcessuchasbadconfiguration.4.内部控制风险。有数据显示高校基建已成为新的腐败源泉，许多高校当政者或分管按稳健性原则，建立偿债基金，形成—套适合高校的风险预防制度，把财务风险降至最低。（4）强化内部审计监督职能。会计控制是防范高校财务风险的重要措施，内部审计是高校内部对会计控制的再控制，它通过评价会计控制来监督会计部门不断改进和完善会计控制，从而降低贷款高校财务风险。(1)establishandimprovethedebtriskcontrolmechanism.Universityleadersshouldfirmlyestablishtheriskconsciousnessandbenefitconsciousness,controllingbankloans,scientificandrationaldebt,andonthebasisofoverallplanningandconstructiondevelopmentschoolactualabilitytorepayloans,effortstoreducethecostofinfrastructureloanstoensurethatnofinancialriskandinfluencefortheloan.Financialdepartmentshouldaccordingtotheprojectinvestmentplan,financialbudgetandcapitalspendingforapprovalsectionwithparagraphnumber,determinetheoptimizationofthestructureofshort-andlong-termloans,toreduceinterestpayments,inordertostrengthenthemanagementofstockfund,reducecapitalprecipitation,reducecapitalcost,increasetheserviceefficiencyoffunds.Dissolvetheinfrastructurefinancialriskspecificpractices:(1)setupindependentfinanceoffice,responsibleforfinancing,todebtcapitalindailyaccountingmanagement,reasonablearrangementtheloanandrepaymentplans.(2)toestablishriskconstraintmechanism.Withinthecollegesanduniversitiesshouldestablishandimproveasetofstrictandscientificinternaldecision-makingmechanism,riskprojectdecisionbyuniversitystaffandworkers'congressvote,givefullplaytotheroleoftheuniversityinternalaspects,trytoavoidtheriskofpolicymistakescaused.(3)establishariskpreventionsystem.Canaccordingtotheconservatismprinciple,theestablishmentofasinkingfund,form-asetofriskpreventionsystemforcollegesanduniversities,thefinancialrisktoaminimum.(4)strengthentheinternalauditsupervisionfunction.Accountingcontrolisoneoftheimportantmeasurestoguardagainstfinancialrisksincollegesanduniversities,internalauditisinternalaccountingcontroltocontrolincollegesanduniversities,itthroughtheevaluationofaccountingcontrolstomonitortheaccountingdepartmenttoconstantlyimproveandperfectaccountingcontrol,therebyreducingloanfinancialrisksincollegesanduniversities.2.建立良好的内部控制和监督制度。高校基建工程项目建设投资越来越大，涉及单位和部门越来越多，经手人员也越来越复杂、要明确工程进度报表报送程序，工程款审批制度及权限，大额资金的支付除提供合同和工程进度报表外还应提供各监督部门、各有关负责人签批的会审表，进度款的支付要提供有施工管理人员、预决算人员、监理人员、有关职能部门负责人签字的工程进度会签表，其他费用支出按规定实行定额控制，严格审批手续，避免和减少不合理的支出。同时，要完善工程审计制度，加强审计监督，校内审计部门应定期检查，及时发现内部控制中的漏洞，并针对出现的新问题和新情况及执行中的薄弱环节，提出修正或改进措施，做到有章可循，违章必纠，以提高会计信息的质量。财务部门对完工后的工程项目进行财务结算的监督。工程项目完工后，财务部门应及时核对、审查工程款项的支付情况如有问题，找出原因，应及时与基建、审计等职能部门沟通，提出解决问题的办法和建议。2.Establishagoodsystemofinternalcontrolandsupervision.Collegeofconstructionengineeringprojectconstructioninvestmentismoreandmorebig,moreandmoreunitsanddepartmentsinvolved,handlingpersonnelisbecomingmoreandmorecomplex,tocleartheprogressreportssubmittedapplication,projectapprovalsystemandpermissions,largeamountofmoneytopayinadditiontothecontractandtheprogressofthereportshouldalsoprovideeachsupervisiondepartment,cameaboutendorsement,headofthelist,progresspaymentpaytoprovideconstructionmanagementpersonnel,budget,personnel,supervisionpersonnel,signedbytheheadoftherelevantfunctionaldepartments,theprogressofthesignform,othercostsinaccordancewiththeprovisions,implementthequotacontrol,strictexaminationandapprovalprocedures,avoidandreducetheunreasonableexpenditures.Atthesametime,toimprovethesystemofprojectaudit,strengthentheauditsupervision,internalauditdepartmentshouldregularlycheckandtimelyfoundloopholesininternalcontrol,andinviewoftheappearedintheimplementationofthenewsituationandnewproblemsandweaklinks,correction,orimprovementmeasuresareputforward,todosystematic,lawlessbear,inordertoimprovethequalityofaccountinginformation.Afterthecompletionofthefinancialdepartmentoftheprojectforthesupervisionofthefinancialstatements.Afterthecompletionoftheproject,thefinancialdepartmentshouldbetimelycheck,reviewprojectfundspaymentsituationifthereisanyproblem,findoutwhy,shouldbetimelycommunicationwiththeinfrastructure,auditandotherfunctions,putsforwardsolutionsandSuggestions.严格执行基建工程项目预算、强化过程控制管理。基本建设过程中要维护预算的严肃性，将基础工程项目细化，具体成本责任到人，严格控制超概算、超预算支出。结合基础工程建设实际情况，以项目概算数字为基础，进一步细化分类，将预算数落实到每—个具体明细工程项目。特别是对于那些工程施工中的种种原因造成预算外的情况出现时，实施弹性预算控制，对超支实行严格的审批程序。通过明细核算及时了解每项工程从立项开始到竣工决算的项目核算全过程，反映了从工程施工合同的首次预付款、工程进度款到工程决算的各阶段情况。明细核算可以及时、准确的反映基础工程明细项目的预算执行情况，保证了基本建设项目预算的顺利执行。为了保证预算执行的严肃性，应按时向校领导报送各类基建项目预算执行情况报表，并每年不少于两次在校职工代表大会上公布执行情况。3.Strictlyimplementofconstructionengineeringprojectbudget,strengthentheprocesscontrolmanagement.Basicconstructionprocessinordertomaintaintheseriousnessofthebudget,willrefinebasicengineeringprojects,thespecificcostofresponsibilitytothepeople,strictcontroloverbudgetandoverspending.Incombinationwiththepracticalsituationoffoundationengineeringconstruction,basedontheprojectbudgetNumbers,furtherrefinedclassification,totranslateYuSuanShutoeveryspecificdetailengineeringprojects.Especiallyforthosewhoworksinavarietyofreasonscauseoff-budgethappens,implementingflexiblebudgetcontrol,implementsstrictexaminationandapprovalproceduresforcostoverruns.Throughdetailedcalculationtimelyunderstandingeachprojectfromprojecttoprojectcompletionfinalaccountsoftheaccountingprocess,fromengineeringconstructioncontractreflectstheadvancepaymentforthefirsttime,theprogressofthestagesofyourprojectfinalaccounts.Detailedaccountingcantimely,accuratelyreflectthebasicengineeringdetailproject,theimplementationofthebudgettoensurethesmoothimplementationofthebudgetforbasicconstructionprojects.Inordertoguaranteetheseriousnessofthebudgetimplementation,shouldbeontimetotheschooltosubmittheconstructionprojectbudgetexecutionsituationreport,notlessthantwotimesayear,andpostedontheschoolstaffandworkers'congress.4.提高基建财务人员业务素质。高素质的人力资源是顺利完成各项工作的前提和保证，为了有效提高基建财务的工作质量和效率，高校应加强基建财务人员的政治学习和廉政教育，在条件具备的情况下，选派一些工作认真负责、专业知识强的财务人员参加基建项目的社会实践，并积极创造条件对财务工作者进行必要的专业培训，以提高工作技能，掌握最新法规动态，不断适应新形势下高校基建财务管理的需要，推动基建管理信息化的进程，从根本上为高效、高质进行基建财务管理工作提供思想和业务的保障。防范和控制目前高校的基建财务管理风险问题，是高等学校在超常规发展过程中必须面对的现实问题，高等教育事业改革与发展的需要与经费投入不足的矛盾将在一段时间内困扰着高等学校的财务工作，高校必须从思想上转变观念，强化责任意识，积极应对财务风险，切实保证学校的教育教学工作持久稳定地发展。4.Improvethefinancialpersonnelbusinessqualityinfrastructure.High-qualityhumanresourcesisthepremiseandguaranteethesmoothcompletionofthework,inordertoeffectivelyimprovetheworkqualityandefficiencyofinfrastructurefinance,financialpersonnelincollegesanduniversitiesshouldstrengthentheinfrastructureofpoliticallearningandintegrityeducation,inthecaseofconditionshave,sendsomeseriousandresponsiblework