高校财务风险预警指标的建立及运用

随着高等教育事业的迅猛发展和高校招生规模的日益扩大,许多高校大规模举债办学,财务管理出现新的态势,财务风险也初见端倪。如何及时、准确、可靠地了解和掌握高校财务运行过程中所面临的财务风险,是当前高校财务管理所面临的最大理论与现实问题。建立高校财务预警指标,设置有关量化指标,分析和评价高校办学资金使用的合理程度、财务管理水平和真实财力情况,及时揭示隐性问题,对潜在的财务状况风险及连带责任风险进行预警预报,为高校财务管理者提供一个辨识风险的途径。

With the rapid development of higher education and the growth of colleges and university enrollment,many colleges and universities massively borrow loans to run schools.Consequently,financial management displays a new situation and the financial risks begin to come up.How to timely,accurately,and reliably understand and grasp the financial risks in the process of colleges and universities financial operating is currently the biggest theoretical and practical issue that is confronted with the financial management of colleges and universities.It is necessary to set up the early warning index of colleges and universities financial affairs,establish related quantitative index,analyze and assess the rational degree of capital use of universities to run school,financial management level and real financial capacities as so to discover the hidden problems,provide early warning and prediction to the potential financial risks and joint responsibility risk,and provide a path to identify the risks for the financial administers of colleges and universities.