浅谈高校基建财务管理的风险.doc

浅谈高校基建财务管理的风险
Introduction to financial management in construction risk
摘要：随着高校基建投资规模迅速扩大，现代社会经济环境与技术环境的多变性和不稳定性使得基建财务管理面临着诸多的风险。高校基建财务管理存在的风险主要包括项目预概算风险、偿还债务风险、资金管理风险、内部控制风险等，防范风险要从建立健全风险控制机制、强化过程控制管理、加强监督检查，提高财务人员素质等方面入手，确保学校各项事业的持续、健康、快速发展。关键词：基建；财务管理；风险；内部控制；高校
Abstract: along with the infrastructure 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, 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 school each enterprise's sustained, healthy and rapid development. Key words: construction; Financial management; Risk; Internal control; Colleges and universities

随着中国高等教育事业的发展，高校办学规模越来越大。据国家统计局报告，2010年，中国各种形式的高等教育在校总规模达到3 105万人，相应的高校基建投资规模也迅速扩大，在现代社会经济环境与技术环境的多变性和不稳定性下，高校基建财务管理面临着诸多的风险。
With the 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 construction 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.
一、 高校基建财务管理存在的主要风险。
college infrastructure financial management major risks.　
1.项目概预算风险。目前，高校存在建设项目的“三超”现象，即出现概算超估算、预算超概算、决算超预算。有的建设项目不是严格按批准的可行性报告开展设计工作，编制设计概算，甚至有的设计部门为能多收设计费人为抬高设计概算，使编制的概算一开始就超计划。有的建设项目开始申报时为能申报争取上项目，或为减轻税费负担，人为压缩概算、预算，一旦项目批下来，又把摊子铺大。工程的概预算审核不严，或是审而不调，对有的建设项目概预算应做调整的不及时调整或不调整，使实际施工决算价远远超出原定的概预算。
1. The project budget. At present, the existence 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, 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, artificial 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.偿债风险。受当前经济发展的制约，国家财政资金的投入和学费的增长在短期内不能满足高校急需的大量资金，面对高等教育由精英化向大众化发展的机遇以及高校之间的激烈竞争，各高校都需急剧扩大办学规模，因此，谋求与银行合作并争取银行贷款就成为高校发展的选择，据不完全统计，目前中国高校向银行贷款总量约在13 000亿左右。现阶段高校收入来源主要有财政拨款、学费、科研经费沉淀、校办产业收益、资产置换收益等，学校的收入主要用于维持日常运转，基建投入以贷款为主的高校除每年需支付大量利息外，还需偿还一定数额的本金，随着还贷高峰的到来，学校面临着极大的财务风险。
2. The risk of insolvency. The restriction 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 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 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 priority 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.专项资金被挪用风险。中国高校净资产中的部分专用基金通常是历年收支结余后按国家规定提取，将来以货币资金的形式开支。在经费紧张的情况下，就容易产生挪用专用基金所对应的现金净流量的行为。表面上看，这是一种融资的行为，实际上，这部分亏空必然需要用将来的资金予以填充。这就使高校在资金结构中出现亏空的局面，可能会出现资金链断链，对高校将来的运转形成了潜在的资金压力。新征土地、新建校舍、新添设备、超常规的发展速度使高校没有时间做好规划，也会导致专项经费挪用、现金净流量骤减等财务风险的出现，并容易导致资产的重复购置、不良资产大量生成等资源的不良配置。　
3. The risk of special funds were misused. The Chinese part of the special fund of the net assets 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, 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 future. 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 number of repeat purchase of assets, bad assets generated resources such as bad configuration.
　4.内部控制风险。有数据显示高校基建已成为新的腐败源泉，许多高校当政者或分管基建领导纷纷落马。基建各职能部门权柄一方，工作中不能相互监督，与施工单位打交道过程中，存在卡、扣、拿现象，有些对工程量重复计算、偷工减料，睁一只眼闭一只眼，甚至同施工单位串通一气，利益分赃。最终形成投资无计划，开发无控制，效益无人抓，工程质量不达标，工期无保证，经常返修，经常腐败现象。某些高校工程款的审批和复核工作不健全或比较薄弱，财务人员未能主动核实工程进度和工作量，因而存在虚列、虚报工程款导致的超付款现象，建设项目竣工后未能严格审计和及时进行财务决算。在每一次付款的申请单上各相关部门的领导和工作人员都已履行签字手续，但相应承担的审批责任未予以明确。
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 Power 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. Eventually 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 the 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 staff have been signing formalities, but corresponding approval responsibility not clear.
二、高校基建财务管理风险的成因分析。
college infrastructure financial management risk analysis of the causes.
　1.对基建负债风险认识不足。一部分高校的领导错误地认为，高校是国家办学，国家不会对高校的债务坐视不管，建设校园是自己的事，偿还银行贷款可能最终变成国家的事，如果现在不抓住机遇，将会错过发展的大好时机，因而大胆地向商业银行争取贷款如果不能警惕并及时遏制高校负债运行的趋势，不仅会造成严重的不良社会后果，而且最终会损害中国高等教育的健康发展。
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 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 serious adverse social consequences, and ultimately will harm the healthy development of China's higher education.
2.基建项目资金管理重视不够。首先，不少单位存在“重项目，轻管理”，对项目资金的使用未引起重视。其次，审计监督部门重视不够，对基本建设项目资金缺乏深入细致的审计与检查。最后，由于基建项目的暂时性和时间性，领导一般不重视基建财务队伍建设，造成基建财务独立性差、地位低下、队伍不稳定。　
Construction project funds management. First of 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 timing 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.资金节约意识淡薄、投资控制基础不实。一是某些部门主观上对投资控制认识不够，认为投资估算、概算只是一个参数，将来是要变化的，因此对项目的前期设计审查和投资控制不够重视。二是考核机制和问责机制不严厉，建设单位几乎不必为项目投资失控承担责任，资金节约意识淡薄，缺乏控制投资的动力，甚至为了自身局部利益，随意提高建设标准，增加建设内容。
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 design 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 of control of investment, even to its own local interests, improve construction standards at will, increase the content of the construction.
4.基建财务管理制度建设不健全。建设单位未制定行之有效的基建财务管理制度和管理办法，财务监管无章可循，使许多财务行为不规范，手续不完备，使基建工程管理质量大打折扣。现高校基建会计核算和财务管理遵循的是1995年财政部颁布的《国有建设单位会计制度》，随着高校发展和环境变化，该制度存在一定的滞后性。　
The infrastructure 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 engineering 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 a certain lag.
5.基建财务管理人员缺乏必要的相关知识及培训。目前系统学习过基建会计的人员很少，财务人员对基建财务管理规定和国有建设单位会计核算办法不够熟悉，导致执行制度困难，对新形势下出现的新风险防范意识较弱。同时，普遍对基本建设业务程序、工程概预算知识也缺乏必要的了解和培训。
Infrastructure financial management personnel lack the necessary knowledge and training. Current systems rarely studied construction accounting personnel, 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 business processes, project budget and also lack the necessary knowledge and training.
三、 高校基建财务管理风险防范对策
college infrastructure financial management risk prevention countermeasures　
1.建立健全负债风险控制机制。高校领导应牢固树立风险意识和效益意识，控制银行贷款额度，科学理性的举债，并依据学校建设发展的总体规划和实际偿还能力确定贷款额度，努力降低基建贷款成本，确保不因还贷产生财务风险而影响发展。财务部门应根据项目经费投资计划、财务预算、资金支出情况等核定分段用款数，确定优化长短期贷款结构，减少利息支出，加强存量资金管理，减少资金沉淀，降低资金贷款成本，增加资金使用效益。化解基建财务风险具体做法：（1）建立独立融资办公室，负责多渠道融资，对负债资金进行日常核算管理，合理安排贷款计划和还贷计划。（2）建立风险约束机制。在高校内部要建立健全一套严密而科学的内部决策机制，风险较大项目的决策由高校职工代表大会表决，充分发挥高校内部各个层面的作用，尽量避免决策失误而造成的风险。（3）建立风险预防制度。可以按稳健性原则，建立偿债基金，形成—套适合高校的风险预防制度，把财务风险降至最低。（4）强化内部审计监督职能。会计控制是防范高校财务风险的重要措施，内部审计是高校内部对会计控制的再控制，它通过评价会计控制来监督会计部门不断改进和完善会计控制，从而降低贷款高校财务风险。
(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 overall 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 spending 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. Dissolve 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 universities 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) establish 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 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 accounting control, thereby reducing loan financial risks in colleges and universities.
2.建立良好的内部控制和监督制度。高校基建工程项目建设投资越来越大，涉及单位和部门越来越多，经手人员也越来越复杂 、要明确工程进度报表报送程序，工程款审批制度及权限，大额资金的支付除提供合同和工程进度报表外还应提供各监督部门、各有关负责人签批的会审表，进度款的支付要提供有施工管理人员、预决算人员、监理人员、有关职能部门负责人签字的工程进度会签表，其他费用支出按规定实行定额控制，严格审批手续，避免和减少不合理的支出。同时，要完善工程审计制度，加强审计监督，校内审计部门应定期检查，及时发现内部控制中的漏洞，并针对出现的新问题和新情况及执行中的薄弱环节，提出修正或改进措施，做到有章可循，违章必纠，以提高会计信息的质量。财务部门对完工后的工程项目进行财务结算的监督。工程项目完工后，财务部门应及时核对、审查工程款项的支付情况如有问题，找出原因，应及时与基建、审计等职能部门沟通，提出解决问题的办法和建议。　　
2. Establish a good system of internal control and supervision. College of construction engineering project construction 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 progress 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 depart