高校财务风险预警综合指数构建探讨

Early warning comprehensive index construction in financial business of institutions of higher learning

市场经济体制下,我国高校转向"政府宏观管理,学校面向社会自主办学"管理模式,高校财务管理也由原计划经济条件下的无风险管理转变为市场经济条件下的风险管理。为加强财务风险的防范和控制,应针对教育资金活动引起的筹资风险、投资风险及现金流风险等三种风险类型,通过设计财务预警指标体系、建立财务预警综合指数,探讨高校财务预警系统的构建。

Under the market economic system, the institutions of higher learning in our country revert to the management mode, that is, the government manages microscopically, while the colleges or universities run the school society-orientedly and independently. Therefore, the financial management changed from the former planned eco- nomic mode without any risk to the market economic mode with much risk. In order to prevent and put the financial risk under control, this paper, in terms of the risks in the process of collecting money for education, the risks in investment and in cash flow, is to discuss the construction of the early warning system in the financial business of the institutions of higher learning with the help of setting up the financial early warning index system and the comprehensive index.