公立高校財(cái)務(wù)管理改革一個(gè)新的主題文獻(xiàn)翻譯

1、公立高校財(cái)務(wù)管理改革，一個(gè)新 的主題文獻(xiàn)翻譯原文：Public Higher Learning Institutions and financial managementreforms, a new topicRisk refers to the socio-Economic activities due to unpredictable factors,presented with the original intention contrary to the interests of the potentiallosses and may cause harm to the behavior

2、 of themain events. The conceptofFinancial Risk was first proposed for the Investment activities of enterprises,and has formed a set of relatively mature theory of financial risk. However,the public higher learning institution, is it there are also financial risks?Prior to this, many scholars have b

3、een studied in schools of higher risk ofliability for this paper, based on systems thinking and extensive research,trying to make a more comprehensive, in-depth research.1. Public colleges and universities run the risk of the necessity to studythe financialIn recent years, with the legal status of t

4、he acquisition, as well as thegovernments macroeconomic management, school autonomy for the communityschools in the implementation of the new educational system, especially inhigher education from elite to mass changes in the new context, colleges anduniversities school restructuring, the scale of d

5、evelopment, capital raising,the use of funds, etc, with a certain degree of autonomy. It is this independenceof autonomy. It is this self-governing, financial management of colleges anduniversities from the past freedom to now risk management, risk management,according to the survey, the escape 15 u

6、niversity debt has reached 3000 billion,some universities have more debt, 200 billion dollars. College debt managementin the world is rare. Faced with such huge debt,very clear, colleges and universities must bebased on who is who is responsible for loans principle and to carry out thework of Bank-C

7、ollege Cooperation,Ministry of Education does not undertake such a responsibility for loan repayment.Therefore, the correct analysis of the types of college financial risks andcauses of the financial risk to establish an effective prevention mechanism,not only to guard against financial risks and re

8、duce economic losses needs, butalso implement the scientific concept of Development to achieve sustainabledevelopment needs of colleges and universities.Second, public colleges and universities to do the types and causes of thefinancial risk.the Governments attitude isSurvey shows that the current u

9、niversity-run performance of the financialrisk there are three main types: liability risk, operational risk, investmentrisk.(A) The liability riskLiability risk is that college and universities to banks and other financialinstitutions over-leveraged or non-performing loans resulting from the impacto

10、f education and teaching, Research work and personnel stability, thepossibility of adverse consequences. Universities risk of liability and causesof the major manifestations include:1. The lack of risk awareness. Universities in the socialist marketeconomic system school, while the main features of

11、the market economic systemis a competition mechanism, which is better bad state. One-sided understandingofUniversity Leaders bold test bold break, and universally shared by the schoolloans, government pay thinking, the absence of Once a also boldly borrowing,bold investment, leading to poor decision

12、s.2. Lack of institutional constraints. Over the years, the management ofhigher education is mainly vertical restraints higher levels of government,university education departments is a subsidiary body. State set to run,investors and managers in one colleges and universities in order to completehigh

13、er level plans, the task as the goal, even in the educational process hadincurred huge liabilities, and the leader will not pay a significant Politicaland economic costs.3. A lack of strategic vision. Some colleges and universities there is aleader in short-term behavior, only the immediate politica

14、l achievements, ignorethe long-term development. Some university leaders in order to dry out his termof office performance, the aggressive pursuit image of the project, or even10million not hesitate to loan to achieve the goal of his term of office.Objectives may be achieved, but also to the school

15、leaving behind a heavy debt.4. A lack of demand forecast. In recent years, The colleges and universitiessponsoring the development of the size of a lack of scientific predictions,blindly expanding the loan size, it is difficult to imagine that after yearsof being unable to recruit students in colleg

16、es and universities may face therisk.(B) The operational riskUniversities operational risk and causes of the main manifestations are:1. False financial information. In order to cope with higher levels of audit,tax department inspection, some schools have artificial accounting datatampering, fabricat

17、ing false accounting statements, leading to a seriousdistortion of the financial report.2. Tuition reminders were not effective. The growing phenomenon of studentsin arrears, increasing the amount of arrears, seriously weakened the capacityof school self-funding, affecting the schools fund-raising,

18、the schoolfinancial balance of the larger negative impact.3. Teaching quality management is not strict. In the enrollment of theenvironment, the school teaching the hardware, software, a serious shortage ofquality management education to stay in form, some schools with a continuous10 years of teachi

19、ng untreated accident, has been faced with declining qualityof education, student employment difficulties of the risks, will ultimately leadto the schools reputation, a serious shortage of new students, and even forcedto close.4. Internal control is not sound. Some colleges and universities use thef

20、unding for the lack of effective internal controls, non-programmed and randomacts of serious, set up illegal small treasuries private deposit of publicfunds, corruption, bribery, misappropriation of state funds and other abuseshas shown a rising trend. In particular, some important sectors, such asi

21、nfrastructure, books, equipment procurement, etc, have appeared in majorcorruption cases, resulting in great loss of school assets.5.State-owned asset management and unscientific. On the one hand thestate-owned assets management system is not perfect, and management chaos, doesnot deserve its curren

22、t account; the other hand, asset allocation unreasonable,repeat purchase, if the schools are built for each faculty Computer room, a largenumber of purchase of the computer, so that student has a computer several units,resulting in a serious waste of assets.6.The personnel system reform lags behind

23、and distribution system isunreasonable. The one hand, unwieldy, overstaffed, mess of the system has notbeen fundamentally changed, on the other schools in order to develop a sparedno expense to recruit talent, develop their talents at the same time thepsychological an exodus of imbalance, but also a

24、 waste of school funds.(C) Investment RiskThe investment objectives of colleges and universities, mainly inschool-run industries, if the school-run Industry mismanagement bankruptcyliquidation, the school will be jointly and severally liable to form the schoolfinancial risk.College performance and i

25、nvestment risk of the major reasons:1.Enterprises regardless of school. University-run enterprises have theright personnel, from the business operators to key sectors such as financialmanagement, the staff arranged by the school; from investment decision-makingto the management of schools should int

26、ervene. Attached to the school becausethe enterprises do not have legal personality and can not independently assumecivil liability, their financial risk is actually borne by the school.2.Supervision. School-run industry, the financial system is notwidespread sound imperfect internal controls, audit

27、ing, oversight is not inplace phenomenon.Operators of the lack of a sense of responsibility that the profit and loss arethe schools, in the course of business spending extravagantly, pocket the moneyproblems occur.Third, public colleges and universities run the risk of financialsafeguards.(A) The pr

28、evention of debt risk1.Sponsoring a correct idea. Is necessary to identify themselves at thenational higher education system in place, adhere to the scientific developmentconcept, it is necessary to consider national policy for higher education, whilealso considering the match situation of school ed

29、ucation resources. To buildon the existing educational resources based on the total amount of the correctcalculations, integrate the school in certain disciplines, professionalcharacteristics and advantages, focusing on strengthening the content, the scaleof scientific planning and educational and c

30、areer development, and coordinatethe input, output balance, handle the scale, quality and efficiencyrelationship.2. A reasonable determination of the size of loans. Should follow theprinciple of living within our means to develop long-term development plan, totaketheprecautionaryprinciple,standardiz

31、edoperation,standardizedmanagement, according to development needs and the school to determine the actualability to repay loans, determination of an appropriate credit line.3. Up with a viable repayment plan. In accordance with the return of timeand amount of loan principal and interest requirements

32、, and reasonablescheduling of funds. It is necessary to ensure the repayment schedule, but alsoto avoid ill-prepared cash flow difficulties, which might affect the normal jobs.4. Supporting practical repayment measures. First, we must strengthenfinancial management and doing the work of revenue and

33、cut expenditure.Finance seek special grants full use of existing resources to carry outmulti-level schools, and vigorously promote technological Innovation andachievements, the number of school income; strict budget management andeffective control of a variety of arbitrary expenditure, the implement

34、ation ofcentralized procurement system, reduce costs and improve efficiency. The secondis to actively promote the student loans with the banks to carry out the businessto address the difficulties students arrears problems . Further improve thecollection rate of fees, enhance self-sufficiency of fund

35、s.5. Establishment of an effective credit management system. To set up aschool, head length, head of financial vice schools and deputy head length,finance, infrastructure, monitoring, auditing, trade unions and otherdepartments responsible for human members of the leadership of the loan fundmanageme

36、nt group, responsible for organizing the loan projects argues that theuse of loan capital, management and supervision. Specific schools length is theoverall college loan project person in charge of all loans to the safety of theuse of funds, rationality and effectiveness of the overall responsibilit

37、y. Onthe resulting loan losses or waste sector, individuals should be held responsiblefor any breach of the law should be referred to justice.(B) The prevention of operational risk1. Establish a financial early warning system, strengthen risk controlefforts.On the one hand, to prepare cash flow budg

38、ets, establishing a short-termfinancial early warning system for school leaders to provide early warningsignals. On the other hand, we must establish Financial Analysis indicators toestablish long-term financial early warning system. Through the accountingstatements and other accounting Information

39、relating to solvency, economicbenefits, and other important indicators of development potential analysis todetermine the potential risks. Once the warning should take practical andeffective risk management strategies to control risk and diversify risk.2. Strengthen the overall budget management, imp

40、rove capital efficiency.First of all, the budget is divided into the recurrent budget, constructionbudget and debt service budget. The recurrent budget will need to close branchesto ensure the balance; construction budget priorities according to what one can;debt service budget foot. Secondly, we mu

41、st uphold the focus on financialsecurity key. Key support for building of the contingent of teachers,disciplinary degree programs construction projects, while ensuring thatpersonnel expenditures, improve teacherssalaries and bene,fi itmsproveteaching quality, improve graduate employment rate. Third,

42、 to enable computernetworkregistration, elective system, while strengthening the integrity of education,honor concept of education, efforts to tackle the problem of students arrears.3. Strengthening the centralized management of funds. First, themaliciousimplementation of a centralized treasury paym

43、ent system. Efforts to regulatethe financial revenue and expenditure behavior, strengthen fiscal managementof fundsandoversight,improvefinancialoperatingefficiencyanduseefficiency.Second, theestablishmentoftheinternalbank,toachievecentralizedmanagement of school funds. The entire school only settlem

44、ent center to openbank accounts, schools, accounting for all the two units are in-house to openbank accounts, at the school under close supervision, while reducing the amountof funds used to speed up cash flow. Third, the implementation of system ofappointing. In accordance with colleges and univers

45、ities financial systemprovides a clear accounting personnel assigned duties have been delegatedauthority as well as the relationship between the units.4. To strengthen the internal control system construction,job-related crimes. Financial management departments mustaccordance with the Ministry of Fi

46、nance to develop the internalcontrol practices - the basic norms and internal accountingcontrol practices - currency funds establishment of a suitableoperational characteristics and management of school funds requested by thesafety management of internal control system, and seriously organizeimpleme

47、ntation, to ensure that incompatible positions separated from each other,mutual restraint, seriously implement the bank statement double check system,in order to achieve the safe operation of school funds. While standardizing theinfrastructural projects, major equipment and library materials procure

48、mentbidding system, prevention of such crimes from happening.5. Strengthen the management of state assets to ensure that state-ownedassets. First, we must strengthen the daily management of state assets; establisha scientific and effective network management system of fixed assets. It isnecessary to

49、 avoid duplication of the acquisition, but also rationalorganization and deployment of assets. Second, to establish a large-scaleequipment performance appraisal system and implement a sharing of resources,improve equipment utilization and use efficiency. Third, to strengthen andstandardizeto prevent

50、strictly inaccountingthe management of intangible assets, with particular emphasis on humanresources cost accounting and breach of contract be heldto prevent continualloss oftalent.6. Deepen the internal reform of personnel systemand thedistributionsystem in order to reduce running costs and improve

51、operatingefficiency.Further intensify the reform of the socialization of logistics, theintroduction ofrisk-based mechanisms and competition, establish with the market economy toadapt to relatively independent logistics service provider; pairs of organsandother non-teaching personnel should be settin

52、g a quota for other posts,reasonable arrangements for teaching staff and administrative staff ratios inorder to reduce personnel expenditures; increase the distribution systemreform,the implementation of employment, on-demand Shegang, to be paid post in orderto arouse the enthusiasm and creativity o

53、f faculty andstaff.7. To improve the quality of financial staff to actively identifyand preventfinancial risks. First, promote the financial work from the traditionalaccountingmodel to full participation in school management decision-making basedtransfer,in advance after the accounts to predict thin

54、gs in control, after theanalysis andevaluation of the transfer. Second is to strengthen the training of financialstaff ofnew knowledge, comprehensively enhance the finance staff to prevent, identifyand control financialrisks.(C) The right investment riskprevention1. Clear property rights. Standardiz

55、e the schools investment accountingandmanagement is the basis for rationalizing the relationship between propertyrights, a matter separate enterprise is to determine the status ofenterprise legalperson. Pairs of school-run industries, plant and equipment assets to conductassessment of the school, th

56、e school to assess the price of the school as theamount of investment for industry, investors should enjoy the rights andinterests.Business schools, increasing the value of invested assets, bear theresponsibility.2. The implementation of investment responsibility. Property rights areclearly defined,

57、 the school amounts of capital as an investor in order toenjoy therights, participation in decision-making and management; operators areresponsible to the investors; enterprise of its entire assets to its credit anddebt responsibility.3. Standardize business organizations. Professional and technical

58、 schoolsaccording to their own advantage, established norms of limited liabilitycompanies or stock cooperative enterprises. First of all, to scientific proofand avoid blind investment, blind projects. Secondly, we must strengthenmanagement, open recruitment of enterprises. Establish a sound enterpri

59、se legalmust assume their responsibilities and achieve scientificmanagement.and other management mechanism, the operator compensationand directly linked to business performance of enterprises,giving priority to efficiency, taking into account fairness, penalties andrewards in order to fully mobilize

60、 the enthusiasm of their and creativity.Source: Jeff Madura,2008.“Public Higher Learning Institutions and financialmanagement reforms,a new topic”.Federal Reserve Bulletin,pp.78-134.form of organization4. To strengthen incentives. The implementation of the risk of mortgagecontract responsibility sys