也论高校财务风险预警指标体系的构建

An Research on the Construction of College Financial Risk Early Warning System

近些年,众多高校的巨额举债使高校财务风险预警和管理成为一项重要的研究课题,而高校财务风险预警指标体系的构建是高校财务风险和管理的关键。现在的一些高校财务风险预警指标体系多从企业风险预警体系照搬而来,而没有充分立足于高校财务风险的根本特点。在分析和评述高校财务风险预警指标体系的基础上,从高校财务及其潜在风险的根本特点出发,提出构建高校财务风险预警指标体系的基本原则及内容。

In recent years,huge debt makes college financial risk early warning and management become an important research topic,and the construction of indicator system of early warning is the key of colleges' financial risk and management.Now some of the college financial risk early warning indicator system copies the enterprise risk early warning system,and it is not constructed on the basis of the fundamental characteristics of financial risk.Based on the analysis and review of financial risk early warning indicator system,and from the characteristics of potential risk of college finance,we proposed the basic principles and contents of building college financial risk early warning system.