基于比率分析法的高校财务预警系统分析——以我国某重点大学为例

Analysis of the Early-warning System for University Finance Based on Ratio Analysis:A Case Study of One of Our Key Universities

文章运用比率分析的财务分析方法,构建了高校财务预警系统,并以我国某重点大学2003年的财务数据为例,运用高校财务预警系统分析了其财务运行状况,发现其发展潜力、短期偿债能力和经营能力三方面表现欠佳,认为应对该大学2003年财务状况发出中度警报。最后,文章提出应该对大学的财务管理建立预警系统,并从风险预警角度为大学降低和规避财务风险提出了若干对策和措施。

The paper designed a financial early-warning system for university finance by using the financial evaluation method based on the ratio analysis. Taking as a case for study the financial data of one of our key universities in 2003, the paper educes by employing the early-warning system in analyzing its financial operation that it is poor in its developmental potential, short-term solvency and managerial ability, holding that it is necessary to give an intermediate warning to the university for its 2003 financial status. Finally, the paper suggests that the early-warning system be established for the financial management of all universities, and puts forth measures to reduce and evade financial risks from the perspective of early-warning.