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高等教育的迅猛发展需要巨大的资金支撑,由于办学经费投入不足,高等教育必须寻求新的经费来源支持高校的发展,在难以吸引民间资本的情况下,向银行贷款成为高校必然的选择。高等学校作为独立法人,承担一切民事责任。如果流动资金出现短缺,资金链突然断裂,不能按时还本付息,高等学校将面临巨大的财务风险。如何衡量和规避高等学校的财务风险确保高等教育事业的健康、可持续发展就成了高校财务人员所面临的重要问题。
The rapid development of higher education needs tremendous financial support. Due to the insufficient investment in running education, higher education must seek new sources of funding to support the development of higher education institutions. When it is difficult to attract non-governmental capital, higher education needs to become an inevitable choice for universities. Colleges and universities as an independent legal entity, assume all civil responsibilities. If there is a shortage of liquidity, the capital chain suddenly breaks down and can not pay off the interest on time, colleges and universities will face enormous financial risks. How to Measure and Avoid the Financial Risk of Colleges and Universities To ensure the health and sustainable development of higher education has become an important issue faced by financial personnel in colleges and universities.