论高职院校财务风险评价指标体系的构建

On Construction of Financial Risk Evaluation Index System of Higher Vocational Colleges

在生源趋减的形势下,对高职院校的财务风险评价指标体系进行构建已是一个热点问题,国家和政府鼓励高职院校的自主发展,但现实情况是其生源数量趋于减少,这使得对生源趋减下财务风险进行评价成为高职院校管理者的当务之急。本文在生源趋减的形势下,首先对财务风险及其指标体系的概念进行阐述,然后从四个方面分析了高职院校所面临的财务风险,分别是筹资风险、投资风险、总体失衡风险和成长风险,并依据这四类风险从四个方面建立财务风险评价指标体系,最后对指标体系研究中存在的问题提出几点建议。

Under the situation of the decline of the recruitment,it is a hot topic for the higher vocational colleges to establish a financial risk evaluation index system.The state and government encourages the higher vocational colleges to have independent development capability,but the practical situation is that the number of students are reducing,which makes the financial risk evaluation become the priority for higher vocational colleges.First,this article elaborates the concept of financial risk and its index system under the situation of the decline of the recruitment.Then the financial risk in higher vocational colleges is analyzed from the four aspects:funding risk,investment risk,the overall imbalance risk and growth risk.The financial risk evaluation index system should be established from these four aspects and finally,the article puts forward some suggestions on the problems existing in the research.