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ڣ2021-01-20 6768




ѡ X ְԺУ԰һͨϵͳΪоۺϲоԱȷоԸøְУ԰һͨչ״˵顢оڲչۣ X ְԺУ԰һͨϵͳڵIJս˷ X ְԺУ԰һͨϵͳ衢к͹дڵijʷաˢպʽ÷յȷҪءڲηҪؽ˷

ָУʽ÷ապϵͳӰϴռȷֱΪ 23.8%18.1%13.7% X ְԺУ԰һͨչص㡣ģۺ۷ X ְԺУ԰һͨ״ۣյ÷Ϊ68.37 ֣յȼΪǿԽܣӦȡһĴʩڲۺڲۣ X ְԺУ԰һͨչڵ⣬ӽ衢СԵŻڽ軷ڣ߳ʷչʶǿĿʶۺ豸ʧ¼߷յֿлڣƹ޿֧ܵˢգƶȷʽʹΣֹЭʵϵͳ“רҵ”ڹڣ X ְԺУ԰һͨշְܣǿ X ְԺУ԰һͨ˲Ŷ齨裬淶 X ְԺУ԰һ̣ͨϵܻƺյȡƶȡ֯Դ˱ϴʩȷչŻʵʩ

Ķ X ְԺУ԰һͨյķо X ְԺԴչĿص㣬ȡʩͺ͹ܷգȷУ԰һͨȫ淶УһӦüֵ

ؼʣ  X ְԺУ԰һͨչڲơ


With the rapid development of information technology and network technology,Campus card system which integrates multiple functions such as financial services,student management, and teaching management has been gradually popularized in Chinese Universities. It has become an important part and an important symbol reflecting the level of information technology in Colleges and Universities, and also plays an important role in the life and learning of college teachers and students. There are also many financial risks threaten the security of campus card system which is in the construction, operation and management of campus card system.

This paper choosed campus card system of X vocational college as the research object, comprehensively used the research methods of literature research method, case analysis method, quantitative analysis method and other research methods to investigate and study the financial risk management of the vocational campus card. Based on the theory of financial risk management, this paper analyzed the financial risks existing in the campus card system of X vocational college. It was found that there were some risk factors in the construction, operation and management of X vocational college campus card system, such as financing risk, stealing risk and fund borrowing risk. According to the analytic hierarchy process, the risk factors were analyzed. The results showed that among the risky evaluation factors, the capital borrowing risk, operational risk and system risk had the most important influence, accounting for 23.8%, 18.1% and 13.7% respectively, which were the key points of financial risk management of X vocationalcollege campus card system. And the paper utilized fuzzy comprehensive evaluation method to evaluate the financial risk status of X vocational college campus card system.The results showed that the risk score was 68.37, and the risk level was level II, which was near-acceptable, but some measures should be taken. Based on the theory of financial management and internal control, aiming at the problems existing in the financial risk management of X vocational college campus card system, this paper put forward the targeted optimization scheme from three aspects of construction, operation and management. In the construction phase: improve the awareness of financing risk management and control, strengthen the responsibility consciousness of the project construction team, comprehensively utilize the limited equipment to reduce the loss,updating the technology to improve the risk resistance ability. In the operation phase: promote the card free payment, avoid the risk of stealing, establish the system, clarify the process and responsibility of fund use, and realize the "specialization" of system management through pision of labor and cooperation. In the management phase:improve the charging function of X vocational college campus card management center,strengthen the talented team construction of X vocational college campus one card management center, standardize the financial work flow of X Vocational College Campus Card Management Center, build a reconciliation system to avoid accounting risks, etc.Finally, it puts forward safeguard measures from three aspects of system, organization and human resources to ensure the implementation of financial risk management optimization scheme.

The analysis and research on the financial risk of the campus card system about X vocational college is helpful for X vocational college to grasp the risk source and control key points of risk management. X vocational college could take reasonable measures to reduce and avoid the risk, and ensure the safe and standardized operation of campus card,which has certain application value.

Key words:    X vocational college; Campus card system; Financial risk management;Internal control


1.1 о塣

1.1.1 о

Ϣ缼ĿٷչҹУϢˮƽԽԽߣѧУѾУ԰ǻУ԰У԰ǻУ԰Уֽ׺ˢǩΪʦУڵѧϰṩ˱ߵѧУƴѧ͸ְԺУȣΪһԷյ“С”У԰ǻУ԰Ϊʦṩ˸ıУ԰һͨзҪýáУ԰һͨϵͳĹܺۺѹŽˮعšԢءϵͳͼġƷѵʦУķ棬˸ߵѧУʦУڻ˵У԰һͨΪ˸ߵѧУʦУ԰“Ʒ”У԰һͨĺĹ֮һУֽףУ԰һͨϵͳƵʽdzԲճΪһģ 20000 ˵ĸУ˾ 25 Ԫ/㣬У԰һͨϵͳ˻֧ɴ 50 Ԫ/죬ۼ֧“Ԫ/”⣬У԰һͨϵͳÿɺݣݷΪУĹṩ׼ȷϢΪṩ֧֡



ְԺУͬʱְҵ͸ߵȽҪΪʼ˲šͳƣȫ 1400 ְԺУרϲռ






1.1.2 о塣

У԰һͨϵͳڸְԺУзԽԽҪãΪʦУ԰ѧϰṩ˱гڴڵУ԰ˢϵͳͻƺȷոУ԰һͨһIJӰ졣߾ְҹijְҵѧԺ X ְԺ񴦣ڴУ԰һͨУְָԺУУ԰һͨϵͳյӳ̶ȲУ԰һͨϵͳڽ衢к͹ȻڴŽΪԵIJҳδõЧķơ X ְԺУ԰һͨϵͳչΪչշоõ X ְԺĴ֧֣оɹֱӦ X ְԺУ԰һͨϵͳչĵоҪ档


ѡ X ְԺУ԰һͨϵͳչΪУ԰һͨϵͳ衢к͹չչоһĴԡۺòηģۺ۷ X ְԺУ԰һͨϵͳڵķսȷ˷չƵص㣬һͽǿʵ壬ΪְͬҵԺУУ԰һͨշṩο


Խ X ְԺУ԰һͨٵIJΪĿ꣬ݲۺڲۣ X ְԺУ԰һͨϵͳ衢к͹ڴڵķգ˿ɲǿķչŻͱϴʩֱڽ X ְԺУ԰һͨٵIJգ X ְԺУ԰һͨϵͳܷգȷϵͳСƶŻͱϴʩظְԺУУ԰һͨչнʹá


1.2 .
1.2.1 У԰һͨо .
1.2.2 У԰һͨо .
1.2.3 У԰һͨڲӦо .
1.2.4 .
1.3 о .
1.4 о .

2 ظۻ

2.1 ظ綨
2.1.1 ְԺУУ԰һͨں.
2.1.2 յں
2.2 ۻ
2.2.1 չ
2.2.2 ڲ
2.2.3 շ

3 X ְԺУ԰һͨչ״

3.1 X ְԺſ
3.2 X ְԺУ԰һͨ״
3.2.1 X ְԺУ԰һͨӦ.
3.2.2 X ְԺУ԰һͨģʽ.
3.2.3 X ְԺУ԰һͨ.
3.2.4 X ְԺУ԰һͨҵͨ.
3.3 X ְԺУ԰һͨչ״
3.3.1 չڵ
3.3.2 չڵԭ

4 X ְԺУ԰һͨʶ

4.1 X ְԺУ԰һͨʶ
4.1.1 軷ڵIJ
4.1.2 лڵIJ
4.1.3 ڵIJ
4.2 X ְԺУ԰һͨճ
4.2.1 ֯ƶȷ
4.2.2 Ա÷
4.2.3 ԭ
4.3 AHP ģۺ۷۲
4.3.1 Ȩؼ.
4.3.2 .

5 X ְԺУ԰һͨչŻͱϴʩ

5.1 X ְԺУ԰һͨչĿ꼰ԭ
5.1.1 չĿ
5.1.2 չԭ
5.2 X ְԺУ԰һͨ軷ڲչŻ
5.2.1 ߳ʷչʶ
5.2.2 ǿĿʶ
5.2.3 ۺ豸ʧ
5.2.4 ¼߷յֿ
5.3 X ְԺУ԰һͨлڲչŻ
5.3.1 ƹ޿֧ܵˢ
5.3.2 ƶȷʽʹ
5.3.3 ֹЭʵϵͳרҵ
5.4 X ְԺУ԰һͨڲչŻ
5.4.1 X ְԺУ԰һͨշְ
5.4.2 ǿ X ְԺУ԰һͨ˲Ŷ齨
5.4.3 淶 X ְԺУ԰һͨ
5.4.4 ϵܻƺ
5.5 X ְԺУ԰һͨչϴʩ
5.5.1 ƶȱ
5.5.2 ֯
5.5.3 Դ

ԸְУ԰һͨϵͳչΪоݣȲоı壬 X ְԺУ԰һͨϵͳչΪӲյʶۡƵȷ濪չооĽ۰档

1 X ְԺУ԰һͨϵͳչΪУ԰һͨϵͳģʽչ״ȫ̷չӽ衢к͹ڷУ԰һͨϵͳٵIJա

2òηģۺ۷ X ְԺУ԰һͨϵͳIJս˷ۣ˸ָȨؼȼٵķսΪأȡһĴʩX ְԺУ԰һͨϵͳտƵصΪʽáաϵͳա

3 X ְԺУ԰һͨչڵ⣬˷ղԭ򣬻ڲۺڲۣ˲չĿͲԣֱ X ְԺУ԰һͨ衢СŻƶȡ֯Դ˱ϴʩʵֶ X ְԺУ԰һͨյЧԤơ


ԭij. XְԺУ԰һͨչо[D].̶ѧ,2020.