浅谈高校基建财务管理的风险Introductiontofinancialmanagementinconstructionrisk摘要：随着高校基建投资规模迅速扩大，现代社会经济环境与技术环境的多变性和不稳定性使得基建财务管理面临着诸多的风险。高校基建财务管理存在的风险主要包括项目预概算风险、偿还债务风险、资金管理风险、内部控制风险等，防范风险要从建立健全风险控制机制、强化过程控制管理、加强监督检查，提高财务人员素质等方面入手，确保学校各项事业的持续、健康、快速发展。关键词：基建；财务管理；风险；内部控制；高校Abstract:alongwiththeinfrastructureinvestmenthasexpandedrapidly,themodernsocialandeconomicenvironmentandtechnologyenvironmentvariabilityandinstabilitymakestheinfrastructurefinancialmanagementisfacingmanyrisks.Riskmainlyincludesthefinancialmanagementinconstructionprojectpreliminaryestimaterisk,debtrisk,financialriskmanagementandinternalcontrolrisk,guardagainstriskfromestablishingandperfectingtheriskcontrolmechanism,strengthentheprocesscontrolmanagement,strengthensupervisionandinspection,inordertoimprovethequalityoffinancialpersonnel,ensurethattheschooleachenterprise'ssustained,healthyandrapiddevelopment.Keywords:construction;Financialmanagement;Risk;Internalcontrol;Collegesanduniversities随着中国高等教育事业的发展，高校办学规模越来越大。据国家统计局报告，2010年，中国各种形式的高等教育在校总规模达到3105万人，相应的高校基建投资规模也迅速扩大，在现代社会经济环境与技术环境的多变性和不稳定性下，高校基建财务管理面临着诸多的风险。WiththedevelopmentofChina'shighereducationcause,thescaleofhighereducationismoreandmorebig.In2010,accordingtothenationalbureauofstatisticsreport,China'svariousformsofhighereducationintheschooloverallsizereached1.05millionpeople,theuniversitiescapitalconstructioninvestmentscaleisalsoexpandingrapidly,economicenvironmentandtechnologyenvironmentinmodernsociety,underthevariabilityandinstabilityofinfrastructurefinancialmanagementofcollegesanduniversitiesisfacingmanyrisks.一、高校基建财务管理存在的主要风险。collegeinfrastructurefinancialmanagementmajorrisks.1.项目概预算风险。目前，高校存在建设项目的“三超”现象，即出现概算超估算、预算超概算、决算超预算。有的建设项目不是严格按批准的可行性报告开展设计工作，编制设计概算，甚至有的设计部门为能多收设计费人为抬高设计概算，使编制的概算一开始就超计划。有的建设项目开始申报时为能申报争取上项目，或为减轻税费负担，人为压缩概算、预算，一旦项目批下来，又把摊子铺大。工程的概预算审核不严，或是审而不调，对有的建设项目概预算应做调整的不及时调整或不调整，使实际施工决算价远远超出原定的概预算。1.Theprojectbudget.Atpresent,theexistenceofcollegesanduniversitiesconstructionprojects"SanChao"phenomenon,namelythebudgetaryestimateofsuperestimate,budget,superbudgetandfinalaccountsoverbudget.Someconstructionprojectsnotinaccordancewiththeapprovedthefeasibilityreportofthedesignwork,compilethedesignbudgetaryestimate,andevensomeofthedesigndepartmenttodesignartificiallyhightooverdesignbudgetaryestimate,theestablishmentofbudgetoverrunsfromthestart.Someconstructionprojectsbegantodeclaretodeclarefortheproject,ortoreducetaxburden,artificialcompressionestimate,budget,oncetheprojectbatchofdown,andspreadtheirblankets.Projectbudgetauditislax,ortrialandnottomove,forsomeconstructionprojectbudgetshouldbeadjustedtimelyadjustmentornot,theactualconstructionfinalpricefarbeyondtheoriginalbudget.2.偿债风险。受当前经济发展的制约，国家财政资金的投入和学费的增长在短期内不能满足高校急需的大量资金，面对高等教育由...
