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昆明冶金高等专科学校学报 ›› 2025, Vol. 41 ›› Issue (6): 52-.DOI: 10.3969/j.issn.1009-0479.2025.06.010

• “双高计划”建设研究 • 上一篇    下一篇

“双高” 背景下高职院校校企合作财务管理 风险识别、形成机制与防范策略

  

  1. 昆明冶金高等专科学校 a.商学院;b.财务处;c.后勤与基建管理中心;d.审计处,云南 昆明 650033
  • 出版日期:2025-12-02 发布日期:2026-03-27
  • 作者简介:刘 姝 (1993-),女,重庆长寿人,讲师,工商管理硕士,主要从事会计学研究。
  • 基金资助:
    云南省教育厅科学研究基金项目 “‘双高’ 建设背景下高职院校校企合作的财务管理风控机制研究” (2024J1384)。

Identification, Formation Mechanism and Prevention Strategy ofFinancial Management Risks in School-Enterprise Cooperationof Higher Vocational Colleges Under the Background ofHigh-Level Higher Vocational College'

  1. a. Faculty of Business; b. Division of Finance; c. Division of Logistics and Infrastructure Management;
    d. Division of Audit, Kunming Metallurgy College, Kunming 650033, China
  • Online:2025-12-02 Published:2026-03-27

摘要: “双高”背景下,高职院校校企合作面临着复杂的财务管理风险。通过研究分析 “双高计划”对高职 院校校企合作财务管理提出的新要求,指出校企合作财务管理中存在资金链稳定性承压、融资困难、预算管理 和财务核算水平不足等问题。对此,需要构建以财务风险评估、财务管理流程优化、内部控制强化及审计监管 为核心指标的多维度财务风险指标体系,并进一步探讨财务风险形成的内外部因素及风险识别、评估、应对和 反馈的过程机制;最终提出强化制度根基,构建系统化风控框架;创新人才培养模式,实现多元化融资;提高 财务信息化水平,构建智慧财务管理平台;完善内控流程,编制精细化预算;加强第三方审计,降低廉政风险; 保持行业敏感度,实现资金合理投入等多项防范策略,旨在有效防范和管理校企合作中的财务风险,确保校企 合作项目的顺利推进和可持续发展,助力 “双高计划”目标的实现,推动高职教育的优质发展。

关键词: “双高”计划, 高职院校, 校企合作, 财务管理风险

Abstract: Under the background of "High-Level Higher Vocational College", vocational colleges facecomplex financial management risks in their cooperation with enterprises. By studying and analyzing newrequirements put forward by the "High-Level Higher Vocational College" plan for the financial managementof college-enterprise cooperation, this paper points out the problems existing in the financial managementcollege-enterprise cooperation, such as the pressure on the stability of the capital chain, difficulties in fi-nancing, insufficient budget management and financial accounting levels. In response to these issues, amulti-dimensional financial risk indicator system with financial risk assessment, optimization of financialmanagement processes, strengthening of intemal control and audit supervision as core indicators is con-structed. Furthermore, the paper discusses the intemal and exteral factors leading to financial risks andthe process mechanism of risk identification, assessment, response and feedback. Finally, several preven-tion are proposed, including strengthening the foundation of the system and building a systematic risk conrol framework; innovatingthe talent training model to achieve diversified financing; improving the level ofinancial informatization and building an intelligent financial management platform; improving the internalprocess and preparing a detailed budget; strengthening third-party auditing and reducing the risk of corrup-tion; maintaining industry sensitivity and achieving reasonable investment of funds. These strategies aim toprevent and manage financial risks in college-enterprise cooperation, ensure the smooth progress and sus-tainable development of college-enterprise cooperation projects, help achieve the goals of the "High-LevelHigher Vocational College" plan, and promote the high-quality development of vocational education.

Key words: "High-Level Higher Vocational College"plan;, higher vocationalcolleges, school-enterprise cooperation, financial management risk