基于内部控制的高校财务风险评价体系研究

Study on the Evaluation System of Financial Risk in Universities Based on Internal Control

文章以财务风险的相关理论为基础,针对目前高校财务管理工作现状以及存在问题,按照全面性、总体性、可比性、可行性等原则,结合高校财务的特点,构建了一套能全面反映当前高校内部控制运行状况与财务风险的综合评价指标体系,并根据对相关财务工作人员及财务专家的问卷调查分析结果,运用层次分析法确定了各指标权重,建立财务风险评价模型,通过该模型可以评价高校内部控制的运行状况与面临的财务风险。

Using the financial risk theory as the basic, according to the principal of integrity, comparability and feasibility, combining with the questionnaire survey of the specialist, this study sets up a comprehen- sive evaluation index system that would reveal the university internal control situation and financial risk. Employing the Analytic Hierarchy Process （AHP） approach to determine the weight of each index, this study establishes the financial risk assessment model to evaluate the internal control situation and financial risk.