摘要
Abstract
In recent years,intensified socioeconomic cyclical fluctuations have necessitated corresponding adjustments in the financial management models of higher education institutions.The current financial risks faced by the majority of colleges and universities can be summarized as follows:reduced income sources,significant pressure from educational and research expenditures,ineffective internal controls,substantial policy impact,and multiple reputation risk vulnerabilities.The primary causes include inadequate anticipation of potential financial risks in budget planning,sub-optimal capital structure and fund utilization efficiency,insufficiently robust internal control systems,and the need for enhanced financial informatization.Targeted measures should be implemented,such as scientifically formulating budgets,strengthening capital structure oversight,improving internal controls,and enhancing the construction of financial information systems,to further optimize financial governance and effectively mitigate financial risks.关键词
高校/财务管理/财务风险Key words
college and university/financial management/financial risk分类
管理科学
