Research On Risk Management Of Special Funds For The Construction Of "Double First-Class" In School A

In order to guide Chinese colleges and universities to accelerate the construction and characteristic development of First-class universities and disciplines of the world,and improve the quality of running schools and innovation capabilities,the central government has set up a special fund for the construction of " Double First-Class".How to regulate the use and management of special funds and improve the efficiency of the use of financial funds has become a problem that many researchers are thinking about.The research object selected in this paper,school A is one of the first round of "Double First-Class" universities in our country.Its special funds are used in large quantities and there are still risks of capital use efficiency.Therefore,in order to avoid the risk of special funds and improve the use efficiency of the special funds,it is necessary to do a good job in the risk management research of the special funds for the " Double First-Class " construction of school A.Based on the research background of the " Double First-Class" construction in our country and the theoretical basis of risk management,this paper explores the current situation of risk management of the special funds for the " Double First-Class" construction of school A,and understands that there are still problems in the risk management of special funds in school A.In order to deal with these problems,this paper proposes to build a " Double First-Class" special fund risk management system for school A.Combined with the latest COSO-ERM framework and the risk management process,the "Double First-Class" construction of special fund risk management system is designed from the organizational level and the business level respectively.It builds a risk identification framework for special funds,uses risk matrix method,Borda count method and AHP for risk assessment,and designs the program to control the risks of special funds before,during and after the event according to the internal logic of the management process of special funds.Finally,according to the risk management system of the special funds for the "Double First-Class" construction of School A,the implementation plan was also designed and safeguard measures were put forward.Generally,the risk management system of the special funds for the "Double First-Class" construction in this paper has a certain guiding role for school A to strengthen the risk management of the "Double First-Class" construction special funds.This also has certain theoretical value and reference significance for improving the research on risk management in colleges and universities in our country and improving the use efficiency of the special funds for the "Double First-Class" construction.