在改革开放持续进行的大背景下，我国高等教育逐渐由精英教育模式进入大 众化教育发展阶段。地方公立高等院校为国家和地方经济社会快速发展提供智力 和人才支持，在经济社会发展中发挥着极为重要的作用。从本世纪初开始的高等 教育扩招和大规模的新校区建设以及教育部为提升高等教育质量而进行的各类 教育评估，给地方公立高校带来了以巨额借贷、巨额支出为特征的教育成本的上 升，并衍生出筹资、运营、投资、债务四大财务风险。当前地方公立高校的收入 已不能满足飞速上涨的资金支出需求，无可避免地出现了收不抵支的财务债务风 险，并以此波及其他三大风险，直接影响到地方公立高校日后的可持续发展。 本文在对国内外相关文献全面梳理的基础上，研究了地方公立高校财务风险 现状，并从资金来源与筹资方式、财务风险意识、项目支出、高校预算管理、高 校财务信息化建设、内部控制体系建设、学校本身的审计与监督制度、机构设置 等方面对我国地方公立高校之财务风险的成因进行阐释，认为地方公立高校存在 着政府财政拨款不足、公立高校各类事业收入偏低、向银行贷款金额过高、扩招 和新校区建设资金支出需求过大、教学评估导致教学投入增加、人员经费支出比 重高、高校决策层的财务风险意识不足、财务系统技术落后和财务人员素质偏低、 内部控制制度不健全、审计监督机制不完善等问题，使高校财务风险在这些因素 的孕育中凸现出来。然后，对 E 大学财务风险管理案例进行了实证分析研究，剖 析了 E 大学的财务现状和问题形成的原因。 最后，针对地方公立高校财务风险的问题成因和 E 大学财务风险管理案例的 实证分析状况，以外部视角和内部视角提出了地方公立高校财务风险问题的解决 办法：外部讲增加生均拨款，缓解资金压力；强化政府预算约束、严控高校贷款、 完善监督评价机制，提高资金使用效益等。从内部讲拓宽资金筹措渠道，降低贷 款比重、加强预算管理，科学合理安排支出、优化高校内部控制等。本文对在现 实中防范化解地方公立高校财务风险进行了有益的探讨，为地方公立高校决策者 和财务管理人员提供了相应的规避风险的途径和方法，达到地方公立高校健康、 稳定、有序地可持续发展之目的。 关键词：地方公立高校 财务风险 风险管理 内部控制II Abstract Under the background of continuous reform and opening up, China's higher education has gradually entered the stage of popular education from elite education mode. Local public institutions of higher learning, which provide intellectual and talent support for the rapid development of national and local economy and society, play an extremely important role in economic and social development. Due to the expansion policy and the construction campaign of new campuses of public colleges and universities, and the teaching evaluation activities initiated by the ministry of education in order to promote the development of public colleges and universities, the result is as follows: huge borrowing, huge expenditure of higher education cost, and deriving the debt financing, operation, investment, four big financial risks. At present, the income of local public colleges and universities can no longer meet the rapidly rising demand of capital expenditure, which inevitably leads to the financial debt risk that the income cannot cover the expenditure. Thus, the other three risks are continuously affected, which directly affects the sustainable development of local public colleges and universities in the future. Based on the comprehensive analysis of relative literature at home and abroad, this paper studies the current financial risks status of local public universities. It also explains the causes of financial risk practices in public universities in China from the perspectives of the sources and methods of funding, financial risk consciousness, projects spending, budget management of colleges and universities, colleges and universities financial information construction, the internal control system construction, the audit and supervision system of the school itself and the establishment of institutions. It points out that the local public universities have problems such as insufficient government financial allocations, low income of various kinds of public colleges and universities business, high bank loan amount, excessive needs of capital spending on expansion enrollment and new campus construction, increasing input in teaching assessment, high proportion of teaching staff spending, insufficient financial risk consciousness of the policy makers, behindhand financial system technology, low quality of financial personnel, weak internal control system, and incomplete audit supervision mechanism, which makes the financial risk of theIII colleges and universities began to manifest themselves in the breeding of these factors. Then, it conducts an empirical analysis of the case of University E’s financial risk management and analyzes the current financial status and the reasons of the problems of University E. Finally, according to the reasons behind financial risk problems of local public universities as well as the empirical analysis results of the financial risk management case of University E, solutions to the current financial risks of colleges and universities are designed from the external and internal perspectives. From external aspect, we should raise funding per student to relieve financial pressure, strengthen the positive budget constraint, strictly control the loans of colleges and universities, improve the supervision and evaluation mechanism, and improve the efficiency of the use of funds. From internal aspect, we should broaden the channels of fund raising, reduce the proportion of loans, strengthen budget management, arrange expenditures scientifically and reasonably, optimize the internal control of colleges and universities and so on. This paper makes a beneficial discussion on solving financial risks in reality, which provides ways and methods for local public university administrators and financial administrators to avoid risks, so as to make a contribution to the healthy, stable and orderly sustainable development of local public universities. Key Words: local public universities; financial risks; Risk management; internal controlIV 目 录 摘要.............................................................I Abstract..........................................................II 目 录............................................................IV 1 引言.............................................................1 1.1 选题背景和研究意义 ..........................................1 1.1.1 选题背景...............................................1 1.1.2 理论意义与现实意义.....................................2 1.2 文献综述 ....................................................2 1.2.1 国外文献综述...........................................3 1.2.2 国内文献综述...........................................4 1.3 研究内容与研究方法 ..........................................7 1.3.1 研究内容...............................................7 1.3.2 研究方法...............................................7 1.4 重点与难点 ..................................................8 1.5 创新点 ......................................................8 2 相关概念界定与研究的理论基础.....................................8 2.1 相关概念界定 ................................................8 2.1.1 地方公立高校...........................................8 2.1.2 高校财务风险...........................................9 2.1.3 高校财务风险的分类.....................................9 2.2 理论基础 ...................................................10 2.2.1 委托—代理关系........................................10 2.2.2 内部控制理论..........................................11 2.2.3 自我评估与内部监督....................................11 3 地方公立高校财务风险现状........................................11 3.1 收支不平衡现象普遍 .........................................11 3.2 基建项目债务积累严重，债务风险巨大 .........................12 3.3 财务风险管理不成熟 .........................................12 3.3.1 风险防范意识淡薄......................................12 3.3.2 内部控制机制不健全....................................14V 4 地方公立高校财务风险成因分析....................................16 4.1 资金来源方面 ...............................................16 4.1.1 财政拨款不足....................................