浅议如何加强行政事业单位财务风险控制

一、事业单位财务风险概述

（一）事业单位财务风险概念··························································3

（二）事业单位财务风险特征··························································3

1.客观必然性·····································································3

2.可变性···········································································3

3.可预测性········································································3

（三）事业单位财务风险表现形式····················································3

1.投资风险········································································4

2.债务风险········································································4

3.管理风险········································································4

4.支付风险········································································4

5.筹资风险········································································4

6.道德风险········································································4

（四）事业单位财务风险管控现实意义···············································4

二、事业单位财务风险形成原因····························································5

（一）政府管理缺位······································································5

（二）法律、法规、审计标准不健全、不完善·······································5

（三）预算资金管理分配不合理························································5

（四）风险防控意识不足································································5

（五）管理体制不合理，财务原则坚持不力··········································5

（六）市场经济环境因素复杂···························································6

（七）高素质高技能人才数量不足·····················································6

三、事业单位财务风险防控措施····························································6

（一）加强思想建设······································································6

（二）全面深化事业单位体制改革·····················································6

（三）建立良好的内部控制环境························································7

（四）完善预算制度，强化预算控制··················································7

（五）完善财务监督体系，增强监管力度·············································7

（六）提高从业人员的专业素养·························································8

（七）加强电算化技术的应用····························································8

四、参考文献·················································································9

内 容 摘 要

事业单位在我国社会环境中承担着社会公共管理与服务的职责,在国家行政部门的领导下,发挥着其公益性的社会属性。事业单位在行政政策上得国家的扶持,但是事业单位的业务处理上具有一定的独立性,所以事业单位在众多领域展开的经济活动都具有相对的独立性,因此面临的财务风险因素亦较多。本文主要阐述行政事业单位财务风险的内涵，分析其中存在的问题，并在此基础上提出防控事业单位财务风险的方法与对策。

【关键词】：事业单位，财务风险，防控