Z计分法和模糊评价法在高校财务预警中应用

Application of Z-scores model and Fuzzy evaluation in college financial prewarning

为了有效预防、控制高校财务风险,针对高校财务风险预警进行了应用设计研究.提出构建高校财务风险预警系统的思路,从资金偿债能力、资金周转能力、资金运用能力、资金来源及主体连带财务风险角度设计了测算财务风险的指标体系,并确定了各指标预警值.根据设定的指标体系,运用修正的Z计分方法和模糊综合评价法构建了高校财务风险预警模型.

In order to effectively prevent and control the college financial risk,this article conducts an application design for college financial risk prewarning.Firstly,the idea to construct a college financial prewarning system is proposed,and then an index system to reckon the financial risk is designed in aspects of capital solvency,liquidity capacity,financial ability,the source of funds and the main associated financial risk.The values of these indicators in the prewarning system are determined.According to th...