【摘要】 本文以高质量发展为目标指引,选择“双高计划”院校航空类专业群建设项目为案例,对其财务管理中的多层次风险体系进行全面解构。结果显示,“双高计划”院校财务风险呈现全流程、全领域特征,具体表现为立项审批、资金管理、预算落实、绩效考核以及合法性约束等方面的多重风险。从风险分布示意图和成因网状结构出发,结合业财融合与数字化风险预警理念,提出一个包含防控机制、监控体系及应急处理在内的综合性财务风险管理预案,最后对治理模式提出了优化建议。本文的研究结论可作为“双高计划”院校有效防控财务风险的理论依据及实践借鉴,以便进一步推动职业教育优质高效发展。更多还原

【Abstract】 Guided by the goal of high-quality development, this paper selects the case of the construction of aviation-oriented professional clusters in the schools covered by the policy of the Double High Plan to explore the multi-level risk mechanism in the financial management of all levels. As the findings show, the financial management risk linked to the interests of the institutions of the category of the Double High Plan has the characteristic of all processes and all spheres but may be represented in other forms, including project approval, fund management, budget implementation, performance evaluation, and legal limitations. Based on risk allocation diagram analysis and cause network analysis, and incorporating the concepts of business-finance integration and digital risk early warning, an integrated risk management strategy that takes into account preventive measures, controls, monitoring systems and emergency measures is proposed. Finally, recommendations concerning the improvement of the governance model are given. The results of this study may be regarded as a theoretical context and practical advice on the most effective means of limiting and avoiding financial risks of the institutions of the " Double High Plan" and serving as the guaranty of the achievement of the quality and efficiency improvement of vocational education.更多还原