淺談高?；ㄘ攧?wù)管理的風(fēng)險

1、淺談高校基建財務(wù)管理的風(fēng)險Introduction to financial management in construction risk 摘要：隨著高?；ㄍ顿Y規(guī)模迅速擴大，現(xiàn)代社會經(jīng)濟環(huán)境與技術(shù)環(huán)境的多變性和不穩(wěn)定性使得基建財務(wù)管理面臨著諸多的風(fēng)險。高?；ㄘ攧?wù)管理存在的風(fēng)險主要包括項目預(yù)概算風(fēng)險、償還債務(wù)風(fēng)險、資金管理風(fēng)險、內(nèi)部控制風(fēng)險等，防范風(fēng)險要從建立健全風(fēng)險控制機制、強化過程控制管理、加強監(jiān)督檢查，提高財務(wù)人員素質(zhì)等方面入手，確保學(xué)校各項事業(yè)的持續(xù)、健康、快速發(fā)展。關(guān)鍵詞：基建；財務(wù)管理；風(fēng)險；內(nèi)部控制；高校Abstract: along with the infrastruct

2、ure investment has expanded rapidly, the modern social and economic environment and technology environment variability and instability makes the infrastructure financial management is facing many risks. Risk mainly includes the financial management in construction project preliminary estimate risk,

3、debt risk, financial risk management and internal control risk, guard against risk from establishing and perfecting the risk control mechanism, strengthen the process control management, strengthen supervision and inspection, in order to improve the quality of financial personnel, ensure that the sc

4、hool each enterprise's sustained, healthy and rapid development. Key words: construction; Financial management; Risk; Internal control; Colleges and universities 隨著中國高等教育事業(yè)的發(fā)展，高校辦學(xué)規(guī)模越來越大。據(jù)國家統(tǒng)計局報告，2010年，中國各種形式的高等教育在校總規(guī)模達到3 105萬人，相應(yīng)的高?；ㄍ顿Y規(guī)模也迅速擴大，在現(xiàn)代社會經(jīng)濟環(huán)境與技術(shù)環(huán)境的多變性和不穩(wěn)定性下，高校基建財務(wù)管理面臨著諸多的風(fēng)險。With the

5、development of China's higher education cause, the scale of higher education is more and more big. In 2010, according to the national bureau of statistics report, China's various forms of higher education in the school overall size reached 1.05 million people, the universities capital constr

6、uction investment scale is also expanding rapidly, economic environment and technology environment in modern society, under the variability and instability of infrastructure financial management of colleges and universities is facing many risks. 1、 高?；ㄘ攧?wù)管理存在的主要風(fēng)險。 college infrastructure financial m

7、anagement major risks.1.項目概預(yù)算風(fēng)險。目前，高校存在建設(shè)項目的“三超”現(xiàn)象，即出現(xiàn)概算超估算、預(yù)算超概算、決算超預(yù)算。有的建設(shè)項目不是嚴(yán)格按批準(zhǔn)的可行性報告開展設(shè)計工作，編制設(shè)計概算，甚至有的設(shè)計部門為能多收設(shè)計費人為抬高設(shè)計概算，使編制的概算一開始就超計劃。有的建設(shè)項目開始申報時為能申報爭取上項目，或為減輕稅費負(fù)擔(dān)，人為壓縮概算、預(yù)算，一旦項目批下來，又把攤子鋪大。工程的概預(yù)算審核不嚴(yán)，或是審而不調(diào)，對有的建設(shè)項目概預(yù)算應(yīng)做調(diào)整的不及時調(diào)整或不調(diào)整，使實際施工決算價遠遠超出原定的概預(yù)算。1. The project budget. At present, the e

8、xistence of colleges and universities construction projects "SanChao" phenomenon, namely the budgetary estimate of super estimate, budget, super budget and final accounts over budget. Some construction projects not in accordance with the approved the feasibility report of the design work,

9、compile the design budgetary estimate, and even some of the design department to design artificially high to over design budgetary estimate, the establishment of budget overruns from the start. Some construction projects began to declare to declare for the project, or to reduce tax burden, artificia

10、l compression estimate, budget, once the project batch of down, and spread their blankets. Project budget audit is lax, or trial and not to move, for some construction project budget should be adjusted timely adjustment or not, the actual construction final price far beyond the original budget.2.償債風(fēng)

11、險。受當(dāng)前經(jīng)濟發(fā)展的制約，國家財政資金的投入和學(xué)費的增長在短期內(nèi)不能滿足高校急需的大量資金，面對高等教育由精英化向大眾化發(fā)展的機遇以及高校之間的激烈競爭，各高校都需急劇擴大辦學(xué)規(guī)模，因此，謀求與銀行合作并爭取銀行貸款就成為高校發(fā)展的選擇，據(jù)不完全統(tǒng)計，目前中國高校向銀行貸款總量約在13 000億左右?，F(xiàn)階段高校收入來源主要有財政撥款、學(xué)費、科研經(jīng)費沉淀、校辦產(chǎn)業(yè)收益、資產(chǎn)置換收益等，學(xué)校的收入主要用于維持日常運轉(zhuǎn)，基建投入以貸款為主的高校除每年需支付大量利息外，還需償還一定數(shù)額的本金，隨著還貸高峰的到來，學(xué)校面臨著極大的財務(wù)風(fēng)險。2. The risk of insolvency. The r

12、estriction of the current economic development, the growth of the national financial capital investment and tuition in the short term can't satisfy the need of large amounts of money, in the face of the development of the popularization of higher education from elite to opportunities and fierce

13、competition between colleges and universities are rapidly expanding scale, therefore, seek cooperation and strive for a bank loan with the bank became the choice in colleges and universities, according to incomplete statistics, at present China's colleges and universities loan amount to the bank

14、 about around 13, 00 billion. Source of income mainly include funding colleges and universities, tuition, funding precipitation, school-run industry earnings, asset replacement income, etc., the school's income is mainly used to maintain daily operation, infrastructure investment is given priori

15、ty to with loans of colleges and universities in addition to the annual need to pay a lot of interest, still need to pay a certain amount of the principal, with the advent of repayment peak, school is faced with great financial risk.3.專項資金被挪用風(fēng)險。中國高校凈資產(chǎn)中的部分專用基金通常是歷年收支結(jié)余后按國家規(guī)定提取，將來以貨幣資金的形式開支。在經(jīng)費緊張的情況下

16、，就容易產(chǎn)生挪用專用基金所對應(yīng)的現(xiàn)金凈流量的行為。表面上看，這是一種融資的行為，實際上，這部分虧空必然需要用將來的資金予以填充。這就使高校在資金結(jié)構(gòu)中出現(xiàn)虧空的局面，可能會出現(xiàn)資金鏈斷鏈，對高校將來的運轉(zhuǎn)形成了潛在的資金壓力。新征土地、新建校舍、新添設(shè)備、超常規(guī)的發(fā)展速度使高校沒有時間做好規(guī)劃，也會導(dǎo)致專項經(jīng)費挪用、現(xiàn)金凈流量驟減等財務(wù)風(fēng)險的出現(xiàn)，并容易導(dǎo)致資產(chǎn)的重復(fù)購置、不良資產(chǎn)大量生成等資源的不良配置。 3. The risk of special funds were misused. The Chinese part of the special fund of the net ass

17、ets in colleges and universities is usually a calendar year after the balance according to the regulations of the state, draw, in the form of monetary capital spending in the future. In the case of funds nervous, is prone to divert the special fund for the behavior of the cash flows. On the surface,

18、 it is a kind of financing behavior, in fact, this part will need to use future money to fill in the hole. Which makes universities appear the situation of deficit in the capital structure, there may be broken chain, capital chain of university operation formed a potential funding pressure in the fu

19、ture. New requisition of land, new buildings, new equipment, the extraordinary pace of development to colleges and universities don't have time to plan, will also result in special fund appropriation, sharply reduced cash flows, such as the emergence of financial risk, and easily lead to a large

20、 number of repeat purchase of assets, bad assets generated resources such as bad configuration. 4.內(nèi)部控制風(fēng)險。有數(shù)據(jù)顯示高?；ㄒ殉蔀樾碌母瘮≡慈?，許多高校當(dāng)政者或分管基建領(lǐng)導(dǎo)紛紛落馬?；ǜ髀毮懿块T權(quán)柄一方，工作中不能相互監(jiān)督，與施工單位打交道過程中，存在卡、扣、拿現(xiàn)象，有些對工程量重復(fù)計算、偷工減料，睜一只眼閉一只眼，甚至同施工單位串通一氣，利益分贓。最終形成投資無計劃，開發(fā)無控制，效益無人抓，工程質(zhì)量不達標(biāo)，工期無保證，經(jīng)常返修，經(jīng)常腐敗現(xiàn)象。某些高校工程款的審批和復(fù)核工作不健全或比較薄弱

21、，財務(wù)人員未能主動核實工程進度和工作量，因而存在虛列、虛報工程款導(dǎo)致的超付款現(xiàn)象，建設(shè)項目竣工后未能嚴(yán)格審計和及時進行財務(wù)決算。在每一次付款的申請單上各相關(guān)部門的領(lǐng)導(dǎo)和工作人員都已履行簽字手續(xù)，但相應(yīng)承擔(dān)的審批責(zé)任未予以明確。4. Internal control risk. Data shows that college infrastructure corruption has become a new source of many colleges and universities power or in charge of the construction led the cut. P

22、ower infrastructure department, work can't supervise each other, in the process of dealing with construction unit, card, buckle, take phenomenon, some repeat calculation of quantities, cut corners, turn a blind eye, even with the collusion of the construction unit, the interests of the spoils. E

23、ventually form the investment plan, development control, benefit no one caught, engineering quality standard, guarantee time limit, often repair, often corruption. Some universities project examination and approval and review work is not sound or relatively weak, financial personnel failed to take t

24、he initiative to check the progress and workload, columns, and therefore there is any payments related to super payment caused by the phenomenon, after the completion of construction to strict audit and timely financial statements. After each payment request. Each related department leaders and staf

25、f have been signing formalities, but corresponding approval responsibility not clear. 二、高?；ㄘ攧?wù)管理風(fēng)險的成因分析。 college infrastructure financial management risk analysis of the causes. 1.對基建負(fù)債風(fēng)險認(rèn)識不足。一部分高校的領(lǐng)導(dǎo)錯誤地認(rèn)為，高校是國家辦學(xué)，國家不會對高校的債務(wù)坐視不管，建設(shè)校園是自己的事，償還銀行貸款可能最終變成國家的事，如果現(xiàn)在不抓住機遇，將會錯過發(fā)展的大好時機，因而大膽地向商業(yè)銀行爭取貸款。如果不能警惕并

26、及時遏制高校負(fù)債運行的趨勢，不僅會造成嚴(yán)重的不良社會后果，而且最終會損害中國高等教育的健康發(fā)展。 Insufficient understanding of infrastructure debt risk. Part of the university's leadership mistakenly think that the university is a national school, countries will not sit for the debts of colleges and universities, the construction of campus is

27、 their own things, repayment of bank loans may ultimately become a national matter, if don't seize the opportunity, will miss the great opportunity of development, thus boldly for commercial bank for a loan. If not vigilant and timely contain trend of college debt run, not only will cause seriou

28、s adverse social consequences, and ultimately will harm the healthy development of China's higher education.2.基建項目資金管理重視不夠。首先，不少單位存在“重項目，輕管理”，對項目資金的使用未引起重視。其次，審計監(jiān)督部門重視不夠，對基本建設(shè)項目資金缺乏深入細(xì)致的審計與檢查。最后，由于基建項目的暫時性和時間性，領(lǐng)導(dǎo)一般不重視基建財務(wù)隊伍建設(shè)，造成基建財務(wù)獨立性差、地位低下、隊伍不穩(wěn)定。Construction project funds management. First of

29、all, many institutions are "heavy items, light management", the use of project funding is not taken seriously. Secondly, insufficient recognition of audit supervision departments, lack of funds for basic construction projects detail audit and inspection. Finally, due to the temporary and t

30、iming of the infrastructure project, leaders generally do not take the infrastructure finance team construction, cause financial independence is poor infrastructure, low status, the team is not stable.3.資金節(jié)約意識淡薄、投資控制基礎(chǔ)不實。一是某些部門主觀上對投資控制認(rèn)識不夠，認(rèn)為投資估算、概算只是一個參數(shù)，將來是要變化的，因此對項目的前期設(shè)計審查和投資控制不夠重視。二是考核機制和問責(zé)機制不嚴(yán)厲

31、，建設(shè)單位幾乎不必為項目投資失控承擔(dān)責(zé)任，資金節(jié)約意識淡薄，缺乏控制投資的動力，甚至為了自身局部利益，隨意提高建設(shè)標(biāo)準(zhǔn)，增加建設(shè)內(nèi)容。 Weak consciousness of savings, investment control basis. Is a subjective understanding of investment control is insufficient, some department think investment estimation, budget is just a parameter, the future is to change, so the d

32、esign review in the early stages of the project and investment control not enough attention. 2 is not strict examination system and accountability mechanism, the construction unit almost don't need to assume responsibility for project investment out of control, capital saving consciousness, lack

33、 of control of investment, even to its own local interests, improve construction standards at will, increase the content of the construction. 4.基建財務(wù)管理制度建設(shè)不健全。建設(shè)單位未制定行之有效的基建財務(wù)管理制度和管理辦法，財務(wù)監(jiān)管無章可循，使許多財務(wù)行為不規(guī)范，手續(xù)不完備，使基建工程管理質(zhì)量大打折扣?，F(xiàn)高?；〞嫼怂愫拓攧?wù)管理遵循的是1995年財政部頒布的國有建設(shè)單位會計制度，隨著高校發(fā)展和環(huán)境變化，該制度存在一定的滯后性。The infrastr

34、ucture construction of financial management system is not sound. Construction unit is not effective infrastructure financial management system and management measures, financial supervision nowhere, make many financial behavior is not standard, procedures incomplete, make the construction engineerin

35、g quality management. Now follow the university capital construction accounting and financial management is in 1995 the ministry of finance promulgated by the state construction unit of the accounting system, with the development of colleges and universities and environmental change, the system has

36、a certain lag. 5.基建財務(wù)管理人員缺乏必要的相關(guān)知識及培訓(xùn)。目前系統(tǒng)學(xué)習(xí)過基建會計的人員很少，財務(wù)人員對基建財務(wù)管理規(guī)定和國有建設(shè)單位會計核算辦法不夠熟悉，導(dǎo)致執(zhí)行制度困難，對新形勢下出現(xiàn)的新風(fēng)險防范意識較弱。同時，普遍對基本建設(shè)業(yè)務(wù)程序、工程概預(yù)算知識也缺乏必要的了解和培訓(xùn)。 Infrastructure financial management personnel lack the necessary knowledge and training. Current systems rarely studied construction accounting personne

37、l, financial personnel to infrastructure financial management regulations and state-owned construction unit is not familiar with accounting method, lead to difficulties, perform system appeared in the new situation of new risk awareness is weak. At the same time, the general construction of basic bu

38、siness processes, project budget and also lack the necessary knowledge and training. 3、 高校基建財務(wù)管理風(fēng)險防范對策 college infrastructure financial management risk prevention countermeasures1.建立健全負(fù)債風(fēng)險控制機制。高校領(lǐng)導(dǎo)應(yīng)牢固樹立風(fēng)險意識和效益意識，控制銀行貸款額度，科學(xué)理性的舉債，并依據(jù)學(xué)校建設(shè)發(fā)展的總體規(guī)劃和實際償還能力確定貸款額度，努力降低基建貸款成本，確保不因還貸產(chǎn)生財務(wù)風(fēng)險而影響發(fā)展。財務(wù)部門應(yīng)根據(jù)項目經(jīng)費投資計

39、劃、財務(wù)預(yù)算、資金支出情況等核定分段用款數(shù)，確定優(yōu)化長短期貸款結(jié)構(gòu)，減少利息支出，加強存量資金管理，減少資金沉淀，降低資金貸款成本，增加資金使用效益?；饣ㄘ攧?wù)風(fēng)險具體做法：（1）建立獨立融資辦公室，負(fù)責(zé)多渠道融資，對負(fù)債資金進行日常核算管理，合理安排貸款計劃和還貸計劃。（2）建立風(fēng)險約束機制。在高校內(nèi)部要建立健全一套嚴(yán)密而科學(xué)的內(nèi)部決策機制，風(fēng)險較大項目的決策由高校職工代表大會表決，充分發(fā)揮高校內(nèi)部各個層面的作用，盡量避免決策失誤而造成的風(fēng)險。（3）建立風(fēng)險預(yù)防制度。可以按穩(wěn)健性原則，建立償債基金，形成套適合高校的風(fēng)險預(yù)防制度，把財務(wù)風(fēng)險降至最低。（4）強化內(nèi)部審計監(jiān)督職能。會計控制是防范

40、高校財務(wù)風(fēng)險的重要措施，內(nèi)部審計是高校內(nèi)部對會計控制的再控制，它通過評價會計控制來監(jiān)督會計部門不斷改進和完善會計控制，從而降低貸款高校財務(wù)風(fēng)險。 (1) establish and improve the debt risk control mechanism. University leaders should firmly establish the risk consciousness and benefit consciousness, controlling bank loans, scientific and rational debt, and on the basis of o

41、verall planning and construction development school actual ability to repay loans, efforts to reduce the cost of infrastructure loans to ensure that no financial risk and influence for the loan. Financial department should according to the project investment plan, financial budget and capital spendi

42、ng for approval section with paragraph number, determine the optimization of the structure of short - and long-term loans, to reduce interest payments, in order to strengthen the management of stock fund, reduce capital precipitation, reduce capital cost, increase the service efficiency of funds. Di

43、ssolve the infrastructure financial risk specific practices: (1) set up independent finance office, responsible for financing, to debt capital in daily accounting management, reasonable arrangement the loan and repayment plans. (2) to establish risk constraint mechanism. Within the colleges and univ

44、ersities should establish and improve a set of strict and scientific internal decision-making mechanism, risk project decision by university staff and workers' congress vote, give full play to the role of the university internal aspects, try to avoid the risk of policy mistakes caused. (3) estab

45、lish a risk prevention system. Can according to the conservatism principle, the establishment of a sinking fund, form - a set of risk prevention system for colleges and universities, the financial risk to a minimum. (4) strengthen the internal audit supervision function. Accounting control is one of

46、 the important measures to guard against financial risks in colleges and universities, internal audit is internal accounting control to control in colleges and universities, it through the evaluation of accounting controls to monitor the accounting department to constantly improve and perfect accoun

47、ting control, thereby reducing loan financial risks in colleges and universities.2.建立良好的內(nèi)部控制和監(jiān)督制度。高?；üこ添椖拷ㄔO(shè)投資越來越大，涉及單位和部門越來越多，經(jīng)手人員也越來越復(fù)雜 、要明確工程進度報表報送程序，工程款審批制度及權(quán)限，大額資金的支付除提供合同和工程進度報表外還應(yīng)提供各監(jiān)督部門、各有關(guān)負(fù)責(zé)人簽批的會審表，進度款的支付要提供有施工管理人員、預(yù)決算人員、監(jiān)理人員、有關(guān)職能部門負(fù)責(zé)人簽字的工程進度會簽表，其他費用支出按規(guī)定實行定額控制，嚴(yán)格審批手續(xù)，避免和減少不合理的支出。同時，要完善工程審計

48、制度，加強審計監(jiān)督，校內(nèi)審計部門應(yīng)定期檢查，及時發(fā)現(xiàn)內(nèi)部控制中的漏洞，并針對出現(xiàn)的新問題和新情況及執(zhí)行中的薄弱環(huán)節(jié)，提出修正或改進措施，做到有章可循，違章必糾，以提高會計信息的質(zhì)量。財務(wù)部門對完工后的工程項目進行財務(wù)結(jié)算的監(jiān)督。工程項目完工后，財務(wù)部門應(yīng)及時核對、審查工程款項的支付情況如有問題，找出原因，應(yīng)及時與基建、審計等職能部門溝通，提出解決問題的辦法和建議。 2. Establish a good system of internal control and supervision. College of construction engineering project construc

49、tion investment is more and more big, more and more units and departments involved, handling personnel is becoming more and more complex, to clear the progress reports submitted application, project approval system and permissions, large amount of money to pay in addition to the contract and the pro

50、gress of the report should also provide each supervision department, came about endorsement, head of the list, progress payment pay to provide construction management personnel, budget, personnel, supervision personnel, signed by the head of the relevant functional departments, the progress of the s

51、ign form, other costs in accordance with the provisions, implement the quota control, strict examination and approval procedures, avoid and reduce the unreasonable expenditures. At the same time, to improve the system of project audit, strengthen the audit supervision, internal audit department shou

52、ld regularly check and timely found loopholes in internal control, and in view of the appeared in the implementation of the new situation and new problems and weak links, correction, or improvement measures are put forward, to do systematic, lawless bear, in order to improve the quality of accountin

53、g information. After the completion of the financial department of the project for the supervision of the financial statements. After the completion of the project, the financial department should be timely check, review project funds payment situation if there is any problem, find out why, should b

54、e timely communication with the infrastructure, audit and other functions, puts forward solutions and Suggestions. 3. 嚴(yán)格執(zhí)行基建工程項目預(yù)算、強化過程控制管理?；窘ㄔO(shè)過程中要維護預(yù)算的嚴(yán)肅性，將基礎(chǔ)工程項目細(xì)化，具體成本責(zé)任到人，嚴(yán)格控制超概算、超預(yù)算支出。結(jié)合基礎(chǔ)工程建設(shè)實際情況，以項目概算數(shù)字為基礎(chǔ)，進一步細(xì)化分類，將預(yù)算數(shù)落實到每個具體明細(xì)工程項目。特別是對于那些工程施工中的種種原因造成預(yù)算外的情況出現(xiàn)時，實施彈性預(yù)算控制，對超支實行嚴(yán)格的審批程序。通過明細(xì)核算及時了

55、解每項工程從立項開始到竣工決算的項目核算全過程，反映了從工程施工合同的首次預(yù)付款、工程進度款到工程決算的各階段情況。明細(xì)核算可以及時、準(zhǔn)確的反映基礎(chǔ)工程明細(xì)項目的預(yù)算執(zhí)行情況，保證了基本建設(shè)項目預(yù)算的順利執(zhí)行。為了保證預(yù)算執(zhí)行的嚴(yán)肅性，應(yīng)按時向校領(lǐng)導(dǎo)報送各類基建項目預(yù)算執(zhí)行情況報表，并每年不少于兩次在校職工代表大會上公布執(zhí)行情況。 3. Strictly implement of construction engineering project budget, strengthen the process control management. Basic construction proce

56、ss in order to maintain the seriousness of the budget, will refine basic engineering projects, the specific cost of responsibility to the people, strict control over budget and over spending. In combination with the practical situation of foundation engineering construction, based on the project bud

57、get Numbers, further refined classification, to translate YuSuanShu to every specific detail engineering projects. Especially for those who works in a variety of reasons cause off-budget happens, implementing flexible budget control, implements strict examination and approval procedures for cost ove

58、rruns. Through detailed calculation timely understanding each project from project to project completion final accounts of the accounting process, from engineering construction contract reflects the advance payment for the first time, the progress of the stages of your project final accounts. Detail

59、ed accounting can timely, accurately reflect the basic engineering detail project, the implementation of the budget to ensure the smooth implementation of the budget for basic construction projects. In order to guarantee the seriousness of the budget implementation, should be on time to the school to submit the construction project budget execution situation report, not less than two times a year, and posted on the school staff and workers' congress. 4.提高基建財務(wù)人員業(yè)務(wù)素質(zhì)。高素質(zhì)的人力資源是順利完成各項工作的前提和保證，為了有效提高基建財務(wù)的工作質(zhì)量和效率，高校應(yīng)加強基建財務(wù)人員的政治學(xué)習(xí)和廉政教育，在條件具備的情