Research On Financing Risks And Risk Prevention Countermeasures Of Higher Education Institutions In China

With the continuous expansion of the scale of higher education in China,China's higher education has changed from the "elite" to "popularization".The enrollment expansion policy has made China's higher education a rapid development,the campus scale can not meet the requirement of the expanded recruitment of students and the development of the discipline of society,the colleges and universities began to expand the campus construction of new teaching venues and infrastructure and buy new teaching equipment.The rapid development of higher education,on the one hand,easing the contradiction between education supply and demand relations,making many students round their college dream,but on the other hand,there is contradiction between the scale of population and expansion of institutions of higher education and other factors caused by higher education needs and real conditions and the supply of high quality of higher education.Inadequate higher education funding is seriously a major obstacle to solve the contradiction between supply and demand of higher education.China's institutions of higher education source of funding is mainly financial funding and tuition,this part of the income can only meet the normal teaching expenses of colleges and universities,the funds of campus expansion can not be meet,colleges and universities have to take the financing approach to meet the funds needs.In the financing process,bank loans is mainly used,the need to pay the cost of capital and repayment of principal on a regular basis,due to the large amount of financing,the limited income sources of colleges and universities is difficult to repay principal and interest,financing risk appears,.It is very important to guard against the financing risk of colleges and universities.This paper introduces the background and causes of financing in China's institutions of higher education and the relevant theories of financing and financing risks,and adopts the methods of discovering problems,proposing problems and solving problems,combining literature research,casing analysis and qualitative andquantitative analysis.An Analysis of financing risks in Chinese colleges and universities.This paper chooses A university as the research object,analyzing the current situation,characteristics and reasons of the financing of A university,and further analyzes the causes of the financing risk of A university,selecting seven indicators to quantitatively calculate the financing risk of A university,standard to assess the overall financing risk.The countermeasures are put forward from three aspects: the government can increase the financial appropriation to the institutions of higher education;combine the education and finance,broaden the financing channels;perfect the supervision and restriction mechanism of the government to the institutions of higher education;Rationally define the relationship between the government and institutions of higher education to improve the autonomy of colleges and universities to prevent the financing risks of institutions of higher education.Financial institutions from the strict examination and approval procedures and standards,reasonable loans;supervision of the use of funds to ensure that earmarked;strengthen the industry credit risk research,the establishment of higher education credit evaluation system to prevent the financing risks of institutions of higher education.The development of institutions of higher education from good planning to determine the size of a reasonable loan;expand financing channels;improve the financial management system under the diversified financing;optimize the financing structure,reduce financing costs;establishment of internal control system,the formation of financial crisis early warning mechanism to prevent financing risks of colleges and universities.The present studies on college financing risk in China are based on the macroscopic aspect,and the researches are mainly focused on debt financing,the emergence of new diversified financing research is relatively rare.In this article,I hope to have more abundant data to further improve the establishment of evaluation in colleges and universities of our country and the financing risk prevention system.