随着我国高校招生规模的不断扩张,高校作为一种非营利性机构,因为国家财政投入的不足与办学规模的日益增大,对资金的需求量越来越大。因此,各高校就得通过多渠道筹集资金,来满足学校的发展,而在筹集资金的过程中,形成了风险管理,那么怎样来衡量和规避财务风险成了当前高校财务面临的问题。 With the continuous expansion of college enrollment in our country, colleges and universities, as a non-profit organization, are in increasing demand for funds due to the lack of state financial investment and the increasing scale of running schools. Therefore, colleges and universities have to raise funds through multiple channels to meet the development of schools. In the process of raising funds, risk management has formed. How to measure and avoid financial risks has become a problem faced by the current university finance.