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

{財(cái)務(wù)管理財(cái)務(wù)知識(shí)}公立高校財(cái)務(wù)管理改革，個(gè)新的主題文獻(xiàn)翻譯原文：PublicHigherLearningInstitutionsandfinancialmanagementreforms,anewtopicRiskreferstothesocio-Economicactivitiesduetounpredictablefactors,presentedwiththeoriginalintentioncontrarytotheinterestsofthepotentiallossesandmaycauseharmtothebehaviorofthemainevents.TheconceptofFinancialRiskwasfirstproposedfortheInvestmentactivitiesofenterprises,andhasformedasetofrelativelymaturetheoryoffinancialrisk.However,thepublichigherlearninginstitution,isittherearealsofinancialrisks?Priortothis,manyscholarshavebeenstudiedinschoolsofhigherriskofliabilityforthispaper,basedonsystemsthinkingandextensiveresearch,tryingtomakeamoreprehensive,in-depthresearch.1.PubliccollegesanduniversitiesruntheriskofthenecessitytostudythefinancialInrecentyears,withthelegalstatusoftheacquisition,aswellas'thegovernment'smacroeconomicmanagement,schoolautonomyforthemunityschools'intheimplementationoftheneweducationalsystem,especiallyinhighereducationfromelitetomasschangesinthenewcontext,collegesanduniversitiesschoolrestructuring,thescaleofdevelopment,capitalraising,theuseoffunds,etc,withacertaindegreeofautonomy.Itisthisindependenceofautonomy.Itisthisself-governing,financialmanagementofcollegesanduniversitiesfromthepastfreedomtonowriskmanagement,riskmanagement,accordingtothesurvey,theescape15universitydebthasreached3000billion,someuniversitieshavemoredebt,200billiondollars.Collegedebtmanagementintheworldisrare.Facedwithsuchhugedebt,theGovernment'sattitudeisveryclear,collegesanduniversitiesmustbebasedon'whoiswhoisresponsibleforloans'principleandtocarryouttheworkofBank-CollegeCooperation,MinistryofEducationdoesnotundertakesucharesponsibilityforloanrepayment.Therefore,thecorrectanalysisofthetypesofcollegefinancialrisksandcausesofthefinancialrisktoestablishaneffectivepreventionmechanism,notonlytoguardagainstfinancialrisksandreduceeconomiclossesneeds,butalsoimplementthescientificconceptofDevelopmenttoachievesustainabledevelopmentneedsofcollegesanduniversities.Second,publiccollegesanduniversitiestodothetypesandcausesofthefinancialrisk.Surveyshowsthatthecurrentuniversity-runperformanceofthefinancialrisktherearethreemaintypes:liabilityrisk,operationalrisk,investmentrisk.(A)TheliabilityriskLiabilityriskisthatcollegeanduniversitiestobanksandotherfinancialinstitutionsover-leveragedornon-performingloansresultingfromtheimpactofeducationandteaching,Researchworkandpersonnelstability,thepossibilityofadverseconsequences.Universitiesriskofliabilityandcausesofthemajormanifestationsinclude:1.Thelackofriskawareness.Universitiesinthesocialistmarketeconomicsystemschool,whilethemainfeaturesofthemarketeconomicsystemisapetitionmechanism,whichis'betterbadstate'.One-sidedunderstandingofUniversityLeaders'boldtestboldbreak',anduniversallysharedbytheschoolloans,government'pay'thinking,theabsenceof'Oncea'alsoboldlyborrowing,boldinvestment,leadingtopoordecisions.2.Lackofinstitutionalconstraints.Overtheyears,themanagementofhighereducationismainlyverticalrestraintshigherlevelsofgovernment,universityeducationdepartmentsisasubsidiarybody.Statesettorun,investorsandmanagersinonecollegesanduniversitiesinordertopletehigherlevelplans,thetaskasthegoal,evenintheeducationalprocesshadincurredhugeliabilities,andtheleaderwillnotpayasignificantPoliticalandeconomiccosts.3.Alackofstrategicvision.Somecollegesanduniversitiesthereisaleaderinshort-termbehavior,onlytheimmediatepoliticalachievements,ignorethelong-termdevelopment.Someuniversityleadersinordertodryouthistermofofficeperformance,theaggressivepursuitimageoftheproject,oreven10millionnothesitatetoloantoachievethegoalofhistermofoffice.Objectivesmaybeachieved,butalsototheschoolleavingbehindaheavydebt.4.Alackofdemandforecast.Inrecentyears,Thecollegesanduniversitiessponsoringthedevelopmentofthesizeofalackofscientificpredictions,blindlyexpandingtheloansize,itisdifficulttoimaginethatafteryearsofbeingunabletorecruitstudentsincollegesanduniversitiesmayfacetherisk.(B)TheoperationalriskUniversitiesoperationalriskandcausesofthemainmanifestationsare:1.Falsefinancialinformation.Inordertocopewithhigherlevelsofaudit,taxdepartmentinspection,someschoolshaveartificialaccountingdatatampering,fabricatingfalseaccountingstatements,leadingtoaseriousdistortionofthefinancialreport.2.Tuitionreminderswerenoteffective.Thegrowingphenomenonofstudentsinarrears,increasingtheamountofarrears,seriouslyweakenedthecapacityofschoolself-funding,affectingtheschool'sfund-raising,theschoolfinancialbalanceofthelargernegativeimpact.3.Teachingqualitymanagementisnotstrict.Intheenrollmentoftheenvironment,theschoolteachingthehardware,software,aseriousshortageofqualitymanagementeducationtostayinform,someschoolswithacontinuous10yearsofteachinguntreatedaccident,hasbeenfacedwithdecliningqualityofeducation,studentemploymentdifficultiesoftherisks,willultimatelyleadtotheschool'sreputation,aseriousshortageofnewstudents,andevenforcedtoclose.4.Internalcontrolisnotsound.Somecollegesanduniversitiesusethefundingforthelackofeffectiveinternalcontrols,non-programmedandrandomactsofserious,setupillegal'smalltreasuries'privatedepositofpublicfunds,corruption,bribery,misappropriationofstatefundsandotherabuseshasshownarisingtrend.Inparticular,someimportantsectors,suchasinfrastructure,books,equipmentprocurement,etc,haveappearedinmajorcorruptioncases,resultingingreatlossofschoolassets.5.State-ownedassetmanagementandunscientific.Ontheonehandthestate-ownedassetsmanagementsystemisnotperfect,andmanagementchaos,doesnotdeserveitscurrentaccount;theotherhand,assetallocationunreasonable,repeatpurchase,iftheschoolsarebuiltforeachfacultyComputerroom,alargenumberofpurchaseoftheputer,sothatstudenthasaputerseveralunits,resultinginaseriouswasteofassets.6.Thepersonnelsystemreformlagsbehindanddistributionsystemisunreasonable.Theonehand,unwieldy,overstaffed,'mess'ofthesystemhasnotbeenfundamentallychanged,ontheotherschoolsinordertodevelopasparednoexpensetorecruittalent,developtheirtalentsatthesametimethepsychologicalanexodusofimbalance,butalsoawasteofschoolfunds.(C)InvestmentRiskTheinvestmentobjectivesofcollegesanduniversities,mainlyinschool-runindustries,iftheschool-runIndustrymismanagementbankruptcyliquidation,theschoolwillbejointlyandseverallyliabletoformtheschoolfinancialrisk.Collegeperformanceandinvestmentriskofthemajorreasons:1.Enterprisesregardlessofschool.University-runenterpriseshavetherightpersonnel,fromthebusinessoperatorstokeysectorssuchasfinancialmanagement,thestaffarrangedbytheschool;frominvestmentdecision-makingtothemanagementofschoolsshouldintervene.Attachedtotheschoolbecausetheenterprisesdonothavelegalpersonalityandcannotindependentlyassumecivilliability,theirfinancialriskisactuallybornebytheschool.2.Supervision.School-runindustry,thefinancialsystemisnotwidespreadsoundimperfectinternalcontrols,auditing,oversightisnotinplacephenomenon.Operatorsofthelackofasenseofresponsibilitythattheprofitandlossaretheschools,inthecourseofbusinessspendingextravagantly,pocketthemoneyproblemsoccur.Third,publiccollegesanduniversitiesruntheriskoffinancialsafeguards.(A)Thepreventionofdebtrisk1.Sponsoringacorrectidea.Isnecessarytoidentifythemselvesatthenationalhighereducationsysteminplace,adheretothescientificdevelopmentconcept,itisnecessarytoconsidernationalpolicyforhighereducation,whilealsoconsideringthematchsituationofschooleducationresources.Tobuildontheexistingeducationalresourcesbasedonthetotalamountofthecorrectcalculations,integratetheschoolincertaindisciplines,professionalcharacteristicsandadvantages,focusingonstrengtheningthecontent,thescaleofscientificplanningandeducationalandcareerdevelopment,andcoordinatetheinput,outputbalance,handlethescale,qualityandefficiencyrelationship.2.Areasonabledeterminationofthesizeofloans.Shouldfollowtheprincipleoflivingwithinourmeanstodeveloplong-termdevelopmentplan,totaketheprecautionaryprinciple,standardizedoperation,standardizedmanagement,accordingtodevelopmentneedsandtheschooltodeterminetheactualabilitytorepayloans,determinationofanappropriatecreditline.3.Upwithaviablerepaymentplan.Inaccordancewiththereturnoftimeandamountofloanprincipalandinterestrequirements,andreasonableschedulingoffunds.Itisnecessarytoensuretherepaymentschedule,butalsotoavoidill-preparedcashflowdifficulties,whichmightaffectthenormaljobs.4.Supportingpracticalrepaymentmeasures.First,wemuststrengthenfinancialmanagementanddoingtheworkofrevenueandcutexpenditure.Financeseekspecialgrantsfulluseofexistingresourcestocarryoutmulti-levelschools,andvigorouslypromotetechnologicalInnovationandachievements,thenumberofschooline;strictbudgetmanagementandeffectivecontrolofavarietyofarbitraryexpenditure,theimplementationofcentralizedprocurementsystem,reducecostsandimproveefficiency.Thesecondistoactivelypromotethestudentloanswiththebankstocarryoutthebusinesstoaddressthedifficultiesstudents’arrearsproblems.Furtherimprovethecollectionrateoffees,enhanceself-sufficiencyoffunds.5.Establishmentofaneffectivecreditmanagementsystem.Tosetupaschool,headlength,headoffinancialviceschoolsanddeputyheadlength,finance,infrastructure,monitoring,auditing,tradeunionsandotherdepartmentsresponsibleforhumanmembersoftheleadershipoftheloanfundmanagementgroup,responsiblefororganizingtheloanprojectsarguesthattheuseofloancapital,managementandsupervision.Specificschoolslengthistheoverallcollegeloanprojectpersoninchargeofallloanstothesafetyoftheuseoffunds,rationalityandeffectivenessoftheoverallresponsibility.Ontheresultingloanlossesorwastesector,individualsshouldbeheldresponsibleforanybreachofthelawshouldbereferredtojustice.(B)Thepreventionofoperationalrisk1.Establishafinancialearlywarningsystem,strengthenriskcontrolefforts.Ontheonehand,topreparecashflowbudgets,establishingashort-termfinancialearlywarningsystemforschoolleaderstoprovideearlywarningsignals.Ontheotherhand,wemustestablishFinancialAnalysisindicatorstoestablishlong-termfinancialearlywarningsystem.ThroughtheaccountingstatementsandotheraccountingInformationrelatingtosolvency,economicbenefits,andotherimportantindicatorsofdevelopmentpotentialanalysistodeterminethepotentialrisks.Oncethewarningshouldtakepracticalandeffectiveriskmanagementstrategiestocontrolriskanddiversifyrisk.2.Strengthentheoverallbudgetmanagement,improvecapitalefficiency.Firstofall,thebudgetisdividedintotherecurrentbudget,constructionbudgetanddebtservicebudget.Therecurrentbudgetwillneedtoclosebranchestoensurethebalance;constructionbudgetprioritiesaccordingtowhatonecan;debtservicebudgetfoot.Secondly,wemustupholdthefocusonfinancialsecuritykey.Keysupportforbuildingofthecontingentofteachers,disciplinarydegreeprogramsconstructionprojects,whileensuringthatpersonnelexpenditures,improveteachers’salariesandbenefits,improveteachingquality,improvegraduateemploymentrate.Third,toenableputernetworkregistration,electivesystem,whilestrengtheningtheintegrityofeducation,honorconceptofeducation,effortstotackletheproblemofstudents’maliciousarrears.3.Strengtheningthecentralizedmanagementoffunds.First,theimplementationofacentralizedtreasurypaymentsystem.Effortstoregulatethefinancialrevenueandexpenditurebehavior,strengthenfiscalmanagementoffundsandoversight,improvefinancialoperatingefficiencyanduseefficiency.Second,theestablishmentoftheinternalbank,toachievecentralizedmanagementofschoolfunds.Theentireschoolonlysettlementcentertoopenbankaccounts,schools,accountingforallthetwounitsarein-housetoopenbankaccounts,attheschoolunderclosesupervision,whilereducingtheamountoffundsusedtospeedupcashflow.Third,theimplementationofsystemofappointing.Inaccordancewith'collegesanduniversitiesfinancialsystem'providesaclearaccountingpersonnelassigneddutieshavebeendelegatedauthorityaswellastherelationshipbetweentheunits.4.Tostrengthentheinternalcontrolsystemconstruction,topreventjob-relatedcrimes.FinancialmanagementdepartmentsmuststrictlyinaccordancewiththeMinistryofFinancetodevelopthe'internalaccountingcontrolpractices---thebasicnorms'and'internalaccountingcontrolpractices-currencyfunds'establishmentofasuitableoperationalcharacteristicsandmanagementofschoolfundsrequestedbythesafetymanagementofinternalcontrolsystem,andseriouslyorganizeimplementation,toensurethatinpatiblepositionsseparatedfromeachother,mutualrestraint,seriouslyimplementthebankstatement'doublecheck'system,inordertoachievethesafeoperationofschoolfunds.Whilestandardizingtheinfrastructuralprojects,majorequipmentandlibrarymaterialsprocurementbiddingsystem,preventionofsuchcrimesfromhappening.5.Strengthenthemanagementofstateassetstoensurethatstate-ownedassets.First,wemuststrengthenthedailymanagementofstateassets;establishascientificandeffectivenetworkmanagementsystemoffixedassets.Itisnecessarytoavoidduplicationoftheacquisition,butalsorationalorganizationanddeploymentofassets.Second,toestablishalarge-scaleequipmentperformanceappraisalsystemandimplementasharingofresources,improveequipmentutilizationanduseefficiency.Third,tostrengthenandstandardizethemanagementofintangibleassets,withparticularemphasisonhumanresourcescostaccountingandbreachofcontractbeheldtopreventcontinuallossoftalent.6.Deepentheinternalreformofpersonnelsystemandthedistributionsysteminordertoreducerunningcostsandimproveoperatingefficiency.Furtherintensifythereformofthesocializationoflogistics,theintroductionofrisk-basedmechanismsandpetition,establishwiththemarketeconomytoadapttorelativelyindependentlogisticsserviceprovider;pairsoforgansandothernon-teachingpersonnelshouldbesettingaquotaforotherposts,reasonablearrangementsforteachingstaffandadministrativestaffratiosinordertoreducepersonnelexpenditures;increasethedistributionsystemreform,theimplementationofemployment,on-demandShegang,tobepaidpostinordertoarousetheenthusiasmandcreativityoffacultyandstaff.7.Toimprovethequalityoffinancialstafftoactivelyidentifyandpreventfinancialrisks.First,promotethefinancialworkfromthetraditionalaccountingmodeltofullparticipationinschoolmanagementdecision-makingbasedtransfer,inadvanceaftertheaccountstopredictthingsincontrol,aftertheanalysisandevaluationofthetransfer.Secondistostrengthenthetrainingoffinancialstaffofnewknowledge,prehensivelyenhancethefinancestafftoprevent,identifyandcontrolfinancialrisks.(C)Therightinvestmentriskprevention1.Clearpropertyrights.Standardizetheschool'sinvestmentaccountingandmanagementisthebasisforrationalizingtherelationshipbetweenpropertyrights,amatterseparateenterpriseistodeterminethestatusofenterpriselegalperson.Pairsofschool-runindustries,plantandequipmentassetstoconductassessmentoftheschool,theschooltoassessthepriceoftheschoolastheamountofinvestmentforindustry,investorsshouldenjoytherightsandinterests.Businessschools,increasingthevalueofinvestedassets,beartheresponsibility.2.Theimplementationofinvestmentresponsibility.Propertyrightsareclearlydefined,theschoolamountsofcapitalasaninvestorinordertoenjoytherights,participationindecision-makingandmanagement;operatorsareresponsibletotheinvestors;enterpriseofitsentireassetstoitscreditanddebtresponsibility.3.Standardizebusinessorganizations.Professionalandtechnicalschoolsaccordingtotheirownadvantage,establishednormsoflimitedliabilitypaniesorstockcooperativeenterprises.Firstofall,toscientificproofandavoidblindinvestment,blindprojects.Secondly,wemuststrengthenmanagement,openrecruitmentofenterprises.Establishasoundenterpriselegalformoforganizationmustassumetheirresponsibilitiesandachievescientificmanagement.4.Tostrengthenincentives.Theimplementationoftheriskofmortgagecontractresponsibilitysystemoperator,theoperatoranannualsalarysystemandothermanagementmechanism,theoperatorbenefits,employeepensationanddirectlylinkedtobusinessperformanceofenterprises,givingprioritytoefficiency,takingintoaccountfairness,penaltiesandrewardsinordertofullymobilizetheenthusiasmoftheirandcreativity.Source:JeffMadura,2008.“PublicHigherLearningInstitutionsandfinancialmanagementreforms,anewtopic”.FederalReserveBulletin,pp.78-134.譯文：公立高校財(cái)務(wù)管理改革，一個(gè)新的主題風(fēng)險(xiǎn)是指社會(huì)經(jīng)濟(jì)活動(dòng)因不可預(yù)測(cè)的因素，與原來(lái)的意圖相反的潛在損失，研究了高風(fēng)險(xiǎn)的責(zé)任在學(xué)校的基礎(chǔ)上，系統(tǒng)思考和深入研究，努力作出更全面，深入的研究。一、公立學(xué)院和大學(xué)運(yùn)行的必要性，研究金融風(fēng)險(xiǎn)程度的自治。正是這種獨(dú)立自治，高校財(cái)務(wù)管理從過(guò)去的自由到現(xiàn)在風(fēng)險(xiǎn)管理、風(fēng)險(xiǎn)管理，根據(jù)調(diào)查，15所高校債務(wù)的逃逸已達(dá)到3000億美元，一些大學(xué)有更多的債務(wù)，200政府的態(tài)度是很清楚，高校必須基于“誰(shuí)貸款誰(shuí)負(fù)責(zé)的原理來(lái)開展工作，教育實(shí)施科學(xué)發(fā)展觀和實(shí)現(xiàn)可持續(xù)發(fā)展的大學(xué)和學(xué)院。二、公立學(xué)院和大學(xué)的金融風(fēng)險(xiǎn)的類型及原因險(xiǎn)，風(fēng)險(xiǎn)投資。(一)責(zé)任風(fēng)險(xiǎn)責(zé)任風(fēng)險(xiǎn)是高校銀行和其他金融機(jī)構(gòu)逃稅或不良貸款的產(chǎn)生而影響教育和主要表現(xiàn)形式的原因包括:1、缺乏風(fēng)險(xiǎn)意識(shí)。大學(xué)在以市場(chǎng)經(jīng)濟(jì)體制為主要特征的學(xué)校，而市場(chǎng)經(jīng)濟(jì)的主要特點(diǎn)是競(jìng)爭(zhēng)機(jī)制，這是“好不好的狀態(tài)。片面認(rèn)識(shí)學(xué)校領(lǐng)導(dǎo)“大膽試驗(yàn)大膽突破，普遍共享學(xué)校貸款、政府支付思想，缺乏“大膽的一次借貸，大膽投資，從而導(dǎo)致決策的失誤。2、缺乏制度約束。在過(guò)去的幾年中，主要是政府限制高等教育水平管理的學(xué)院和大學(xué)為了完成更高層次的計(jì)劃，即使在教育過(guò)程中曾發(fā)生巨大的責(zé)任的，領(lǐng)導(dǎo)將不付出重大的政治和經(jīng)濟(jì)損失。3、缺乏戰(zhàn)略眼光。一些大學(xué)存在一些短期行為，只有直接政績(jī)，忽略其長(zhǎng)遠(yuǎn)發(fā)展的領(lǐng)導(dǎo)者。一些學(xué)校領(lǐng)導(dǎo)為了改變?nèi)温毿阅堋⒐粜缘淖非笮蜗蟮捻?xiàng)