作　　者： ; ;

机构地区： 广东外语外贸大学南国商学院

出　　处： 《财务与金融》 2013年第4期53-56,共4页

摘　　要： 当前无论公办还是民办大学,绝大部分在财务管理方面都是按照科学发展观,本着自身发展需求的宗旨,分别按轻重缓急合理安排预算经费,追求办学事业的最优和最大发展,争取把有限资金办更多的事。当然,公办与民办大学的财务管理同属高校事业重要范畴之一,但由于两者在办学体制等方面存在较大的差异性,以致在日常财务运作模式大体相同的情形下,也衍生一些不同的日常管理手段和措施。本文就两者的财务管理模式和财务风险进行比较分析,并提出肤浅的财务管理风险控制手段,以企得到抛砖引玉的效果。 Nowadays, for the financial management of universities, most of the colleges, no matter they are state-run or civilian-run, will stick to the principle of Scientific Outlook on Development. That is to say, on the purpose of self-development, the colleges arrange the budget on the basis of importance and urgency in order to make fullest use of the limited funds and reach the optimal development of educational undertakings. There is no doubt that the financial management of both state-run and civilian-run universities should be regarded as an important issue of the college management affairs. However, due to the huge difference in the operating mechanism of these two kinds of universities, in spite of the more or less alike in their daily financial functioning mode, there are still some differences exist in the measures of everyday management. On the basis of the financial management modes and related financial risks, this thesis did some comparison and analyses of both the state-run and civilian-run universities. Some superficial financial risk controlling methods are also proposed to act as the catalyst for the generation of more valuable opinions.

关 键 词： 公办 民办大学 财务管理 高校财务 风险控制

领　　域： [经济管理] [经济管理]