Vocational Schools Operating Risk Liability And Prevention

Since 1999, enrollment years, China’s rapid development of higher education, higher vocational education can achieve economies of scale growth. From 1998 to 2004 within a few years, the higher vocational education (hereinafter referred to as vocational education) in school students from 117 million to 5.95 million, accounting for the total number of college students in 44.7%; 1989 National Occupational University 117, at about 7.5 million students; in 2008 for the 1198 Vocational schools, school size of 4379 people were. Accounted for 60.5% of the total number of colleges and universities. With the expansion of the scale, and new students school continued expansion is followed by a serious shortage of educational resources. At present, the Apart from a few key vocational schools, most of the higher vocational colleges in the infrastructure, teaching facilities, teaching staff, school size, teaching management, education funding and other conditions are far less than the colleges and universities. In particular, during the period from 2006 to 2008, the Ministry of Education to schools of higher vocational institutions to conduct assessment of the level, making a number of non-compliance of the higher vocational colleges, had invested a lot of funds for construction projects and expenses. Therefore, introduction of a corporate "debt management" concept, to seize the opportunity to develop vocational education, to enhance stamina has become for many high school Vocational schools effective approach. The introduction of funds by borrowing against the expansion of the campus, engage in research projects, engage in scientific and technological research to strengthen the experimental training base, and enhance their teaching staff to achieve the sound development of education rolling.However, there are indications that such large-scale debt management schools, and the rapid expansion of the model increased the risk of higher vocational institutions operating liabilities. How to measure and to avoid the risk of higher vocational institutions, debt management, especially financial risk management issue has become the current education sector and the university’s financial managers have to face important issues.In this paper, vocational orientation and characteristics of institutions, higher vocational colleges in the analysis of the status and causes of debt, based on further study of the vocational colleges in the classification and characteristics of financial risk, and for different types of financial risk analysis of their the formation of reason. On this basis, the proposed debt control and higher vocational colleges risk assessment model and corresponding preventive and measures. XX by Anhui Vocational and Technical College of the debt business case analysis, higher vocational colleges to prevent operational risks liabilities made useful suggestions.This paper is divided into four chapters.The first chapter, borrowing from the vocational schools have insufficient funds to address the basic phenomenon of background analysis, this paper proposes a goal of this study, and the review of the major domestic and foreign research data, analysis of the current research status at home and abroad, and insights relevant scholars put forward the main research contents of this article.Chapter II, in the right location and characteristics of higher vocational colleges is described, based on analysis of the status and liabilities of higher vocational colleges for various reasons. Face of the "elite education to mass education of the changes," the scale of vocational educational institutions, the growth rate has exceeded expectations envisaged rapid growth of its liabilities are liabilities supporting colleges and universities to become an important measure to achieve leapfrog development. Liabilities, causes of higher vocational colleges are mainly brought about by college enrollment increased capital investment, the state’s financial shortfall caused by insufficient funding, silver and school co-operation will loan on the arbitrary increase in expenditure brought about teaching evaluation and so on.Chapter III, of management liability risks of higher vocational colleges a more detailed analysis. This chapter from the liabilities of business concept, analysis of the current liabilities of higher vocational colleges and characteristics of the types of operational risks, and through ten pairs of Anhui Vocational College of the questionnaire survey, from the government, banks, schools, analysis of the three angles liabilities, operational risks (mainly financial risk) to form the main reason.The fourth chapter of the higher vocational colleges operating risk liability put forward the corresponding preventive measures. First, schools should foster awareness of risk prevention. Second, under the Ministry of Education, Ministry of Finance in July 2004 jointly organized by the development of "ordinary institutions of higher learning bank line of credit control and risk assessment control model", requiring the establishment of vocational schools and improve balance control and risk assessment model was used to adjust. Again, is to strengthen the school system of internal control and optimize the capital structure. Finally proposes to increase revenue streams, innovative financing models.Full accordance with the questions-analysis of the problem-problem-solving ideas for the layout, context clear, clear structure. Article in the context of previous research results, based on the actual situation for the higher vocational colleges, its current liabilities, operational risk there conducted a more in-depth thinking. This feature is mainly reflected in the following two aspects:1. Has some topics of practical significanceIn this paper, the scale of the development of higher vocational colleges starting to study the causes of higher vocational colleges, as well as liabilities, liabilities, causes of operational risks in order to find liability against vocational schools operate an effective means of debt management through the case of higher vocational colleges analysis of some of the conclusions drawn, there is help in practice to guide the work of higher vocational colleges.2. Arguments as to quantitative analysis of the mainPapers based on quantitative analysis, based on the use of higher vocational colleges to demonstrate the actual data, especially in the analysis of the causes of the financial risk, the use of a questionnaire survey approach, from the government, banks, schools, vocational colleges three angles liabilities, causes of operational risks generate theoretical analysis. Better make up for past research to quantitative analysis, lack of talking, which enhanced the paper persuasive.Because of the higher vocational colleges liabilities of financial data collection difficult, coupled with vocational institutions, the financial information disclosure is not very perfect, the data collected largely because of higher vocational colleges and universities have affected the final conclusions of whitewash reliability. Coupled with the limited time and energy, research papers on the higher vocational colleges "debt management" is not enough focus on risk analysis and in-depth, on the status of current research is concerned, it is not higher vocational colleges "debt management" status of existing institutional arrangements in the given perfect solution, but only the use of relevant theory for its analysis of the root cause of the risks described.