基于G1法的高校财务风险预警指标体系权重确定

Weight Determination of Early Warning Index System of Financial Risk of Colleges Based on G1 Method

随着近几年高校招生规模的扩大、投资的增加、举债经营风险和校办产业风险的加大等新问题对高校总体财务状况的影响越来越大。针对这些问题,文章根据高校财务风险评价指标构建原则,构建一套高校财务风险预警指标体系。在此基础上,运用G1法确定指标权重,建立财务风险预警指数计算模型,使管理者能方便、快捷计算出风险综合指数,判断财务状况,作出正确决策。

In recent years, the extensive enrollment of college and university students causes a big increase of investment, and the risk of management in debt sets a great impact on the financial status of colleges and universities in china. For these problems, we established a set of relatively complete early warning index system of financial risk according to the principle of constructing early warning index. On this basis, we determined the weight by the G1 method and built a count model about the financial early warning index, making managers can easily and quickly count risk index, judge financial situation and make correct decisions.