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高校资金短缺,资金浪费等问题导致高校财务风险凸显。高校财务风险贯穿高校财务活动的始终,因此,高校财务风险分别高校筹资风险、高校日常运营风险和高校投资风险。相应的高校现金流量也划分为高校筹资活动的现金流量,高校日常运营活动的现金流量和高校投资活动的现金流量。从现金流量角度研究高校财务风险是高校财务风险控制的一个新途径。
Colleges and universities lack of funds, such as waste of funds led to the highlight of financial risks in colleges and universities. Financial risks of colleges and universities run through the financial activities of colleges and universities. Therefore, the financial risks of colleges and universities are the financing risks of colleges and universities, the daily operation risks of colleges and universities and the investment risks of colleges and universities. The corresponding university cash flow is also divided into the cash flow of fund-raising activities in colleges and universities, the cash flow of daily operating activities in colleges and universities and the cash flow of investment activities in colleges and universities. Studying University Financial Risks from the Perspective of Cash Flows Is a New Way to Control Financial Risk in Colleges and Universities.