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1、原文:原文:PublicHigherLearningInstitutionsfinancialmanagementrefmsanewtopicRiskreferstothesocioEconomicactivitiesduetounpredictablefactspresentedwiththeiginalintentioncontrarytotheinterestsofthepotentiallossesmaycauseharmtot
2、hebehaviofthemainevents.TheconceptofFinancialRiskwasfirstproposedftheInvestmentactivitiesofenterpriseshasfmedasetofrelativelymaturetheyoffinancialrisk.Howeverthepublichigherlearninginstitutionisittherearealsofinancialris
3、ksPritothismanyscholarshavebeenstudiedinschoolsofhigherriskofliabilityfthispaperbasedonsystemsthinkingextensiveresearchtryingtomakeamecomprehensiveindepthresearch.1.Publiccollegesuniversitiesruntheriskofthenecessitytostu
4、dythefinancialInrecentyearswiththelegalstatusoftheacquisitionaswellasthegovernmentsmacroeconomicmanagementschoolautonomyfthecommunityschoolsintheimplementationoftheneweducationalsystemespeciallyinhighereducationfromelite
5、tomasschangesinthenewcontextcollegesuniversitiesschoolrestructuringthescaleofdevelopmentcapitalraisingtheuseoffundsetcwithacertaindegreeofautonomy.Itisthisindependenceofautonomy.Itisthisselfgoverningfinancialmanagementof
6、collegesuniversitiesfromthepastfreedomtonowriskmanagementriskmanagementaccdingtothesurveytheescape15universitydebthasreached3000billionsomeuniversitieshavemedebt200billiondollars.Collegedebtmanagementinthewldisrare.Faced
7、withsuchhugedebttheGovernmentsattitudeisveryclearcollegesuniversitiesmustbebasedonwhoiswhoisresponsiblefloansprincipletocarryoutthewkofBankCollegeCooperationMinistryofEducationdoesnotundertakesucharesponsibilityfloanrepa
8、yment.Therefethecrectanalysisofthetypesofcollegefinancialriskscausesofthefinancialrisktoestablishaneffectivepreventionmechanismnotonlytoguardagainstfinancialrisksreduceeconomic4.Alackofdemfecast.InrecentyearsThecollegesu
9、niversitiessponsingthedevelopmentofthesizeofalackofscientificpredictionsblindlyexpingtheloansizeitisdifficulttoimaginethatafteryearsofbeingunabletorecruitstudentsincollegesuniversitiesmayfacetherisk.(B)Theoperationalrisk
10、Universitiesoperationalriskcausesofthemainmanifestationsare:1.Falsefinancialinfmation.Indertocopewithhigherlevelsofaudittaxdepartmentinspectionsomeschoolshaveartificialaccountingdatatamperingfabricatingfalseaccountingsta
11、tementsleadingtoaseriousdisttionofthefinancialrept.2.Tuitionreminderswerenoteffective.Thegrowingphenomenonofstudentsinarrearsincreasingtheamountofarrearsseriouslyweakenedthecapacityofschoolselffundingaffectingtheschoolsf
12、undraisingtheschoolfinancialbalanceofthelargernegativeimpact.3.Teachingqualitymanagementisnotstrict.Intheenrollmentoftheenvironmenttheschoolteachingthehardwaresoftwareaseriousshtageofqualitymanagementeducationtostayinfms
13、omeschoolswithacontinuous10yearsofteachinguntreatedaccidenthasbeenfacedwithdecliningqualityofeducationstudentemploymentdifficultiesoftheriskswillultimatelyleadtotheschoolsreputationaseriousshtageofnewstudentsevenfcedtocl
14、ose.4.Internalcontrolisnotsound.Somecollegesuniversitiesusethefundingfthelackofeffectiveinternalcontrolsnonprogrammedromactsofserioussetupillegalsmalltreasuriesprivatedepositofpublicfundscruptionbriberymisappropriationof
15、statefundsotherabuseshasshownarisingtrend.Inparticularsomeimptantsectssuchasinfrastructurebooksequipmentprocurementetchaveappearedinmajcruptioncasesresultingingreatlossofschoolassets.5.Stateownedassetmanagementunscientif
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