目前，一些高校的负债已经远远超出其承受范围，极大地提高了高校的资金运作风险；
The debts of colleges increase, some are even over-burdened, so finance risk of colleges looms.
第二，采用全面风险观念来研究高等学校的风险管理，本文除了考虑了高等学校的资金运作风险外，还较全面的考虑了高等学校的其它风险及其管理。
Second, it adopted the idea of comprehensive risk to research the risk management of colleges. The article gives adequate consideration to colleges'other risks and management besides capital risk.
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