江苏省高等学校财务风险预警机制研究

Higher Education Financial Risk Prewarning in Jiangsu Province

迅猛的扩张和激烈的竞争,使得高等学校因各种原因产生严重财务风险的可能性大增。因此全面、系统、有效地分析高等学校财力资源的配置情况,通过建立专门的指标体系和预警机制,了解自身内部财务运行中隐藏的问题,控制高等学校财务所面临的风险,是高等学校当前财务管理的重要内容之一。

With the rapid expansion and intense competition, the possibility of serious financial risks in colleges and universities has been increasing because of a variety of reasons. One of the most important aspects in current financial management is to controll financial risks by way of analysing financial resource distribution comprehensively, systematically and effectively, establishing a special index system and warning mechanism and keeping track of the potential problems in internal financial operation. Financial evaluation system for colleges and universities should be constructed and Fisher financial risk warning model with the help of SARS and SPSS statistical softwares should he established.