构建高校负债的财务预警指标体系

Building the Financial Early Warning Indicator System of College Debt

高校债务风险已引起社会各界高度重视,但由于种种原因,高校内部的财务分析指标体系构建一直滞后于企业。本文试图参照企业相关指标构建高校负债的财务预警指标体系,以达到预防高校财务风险,化解财务危机的目的。

College debt risks have been highly - regarded among all social sectors. Due to some reasons, the inner college financial analysis indicator system has lagged behind enterprise all the time. This paper is trying to build the financial early warining indicator system according to the related indicator of enterprise, in order to prevent college debt risks and defuse financial risks.