Research On Financial Risks Of Higher Vocational Education

In recent years, higher vocational education in our country develop rapidly, which become the fresh blood of the development of higher education in China. During the process of developing, the contradiction between capital supply and demand become more and more outstanding. In order to settle this problem, many higher vocational colleges obtain credit from banks, which has turned the financial management of higher vocational colleges from un-risk management to risk management. This text is to make a research on the status of financial risk of higher vocational colleges based on theory of financial risks and the practical situation of higher vocational colleges, analyze the objects, and sort which into three kinds of financial risks, i.e. the operation risk , the liability risk and the investment risk. Table some proposals to the risk management of higher vocational colleges, firstly, a financial risk evaluating system should be set up, secondly, to avoid the operating risk, we should set up an effective internal control system; widen the sources of capital; upgrade the quality of operating to attract mor students; strenthen the budget control and the tuition collection management. To avoind the liability risk, we should set up an appropriate liability scale; make a fisability analysis to the project the loan is intended; strenthen the control of the loan fund; arrange an appropriate liability term; set up a sinking fund system.To avoid the investment risk, we should conduct scientific management to the school-run enterprise and make full feasibility study to the investment projects.