摘要
随着我国高等教育事业的改革和发展,越来越多的高校开始扩大招生、建设新校区、举债经营、开办企业等,这使得高校的财务管理工作日益复杂,财务风险日趋显现。因此,高校需要加强财务管理,提高资金使用效率,防范财务风险,从而实现国有资产的保值与增值。本文参考企业财务风险评价与预警方法,结合高校财务风险的特殊性,将财务指标与非财务指标结合使用,共同构成风险评价体系,并在此基础上运用层次分析法(AHP)建立高校财务预警模型,以期提高高校财务管理水平。
With the reform and development of higher education, more and more colleges and universities began to expand enrollment, construct new campuses, operate with borrowed capital, start a business, etc., which makes the financial manage- ment of universities increasingly complex and the financial risks emerges increasingly. In order to achieve preservation and ap- preciation of state-owned assets, universities need to strengthen financial management, improve capital efficiency, and prevent financial risks. According to the special nature of college financial risks, this paper referrers to the financial risk assessment and early warning method of enterprise, combines financial and non-financial indicators, and on this basis, uses the Analytic Hierarchy Process （AHP） to establish college financial early warning model, in order to improve the level of financial manage- ment at colleges and universities.
出处
《财务与金融》
2014年第1期42-46,50,共6页
Accounting and Finance
关键词
高校
财务风险评价
层次分析法
Colleges and Universities
Financial Risk Assessment
Analytic Hierarchy Process
