【作者】 宋丹；

【导师】 赵敏；

【作者基本信息】 哈尔滨工业大学 ， 教育经济与管理， 2009， 硕士

【摘要】 随着我国高等教育改革的不断深入,高等学校逐渐由政府包办转变为政府宏观管理、学校自主办学并承担民事责任的法人实体。这种转变既为高等学校带来了发展的机会,也极大地提高了高等学校的风险。高等学校在办学资金的筹集、教育经费的使用等方面的自主权使得高等院校的财务风险问题尤为突出。因此,对高等学校财务风险进行有效地评价,进而得出防范高等学校财务风险的措施,是一件迫在眉睫的大事。本文首先对高校的财务风险进行了重点分析,指出高校财务风险的特殊性及其形成的内外原因,并把高校财务风险内容归纳为:财务总体失衡风险、资金运作风险、债务风险和校办企业财务风险。其次,本文初步建立了高校财务风险评价体系,对高校财务风险评价指标进行了选取与诠释,引入模糊数学评价方法对高校财务风险进行评价。这不仅改善了以往高校财务风险评价仅以单指标作为风险评价标准,而且将模糊数学评价方法应用于高校财务风险评价领域内。在此基础上,本文归纳总结了高校财务风险评价过程中应注意的问题。最后,本文以某高校为例,运用本研究所建立的高校财务风险评价体系进行了实证风险分析,得出某高校财务风险的评价结果。接下来,在逐步分析某高校财务风险评价结果的基础上,本文结合某高校具体实际情况,有针对性地探讨了高校财务风险的防范措施。更多还原

【Abstract】 With the deeper reform of higher education in China, Chinese colleges are turning from government-controlled to corporate entities which make their own decisions and shoulder the civil liability. Marketization and popularization of higher education bring opportunities as well as risks to colleges. Autonomy in such areas as raising school funds and using for education makes the issue of financial risk, particularly. Therefore, to carry out the effective evaluation of the college financial risks, to come to guard against the college financial risks,the event is imminent.First, this paper has a focus on college financial risk analysis, has introduced common methods used by financial risk assessment and analysis. Thus the college financial risk is divided into four categories: the risk of financial situation of overall imbalance; the risk of capital operation; debt risk and the financial risk of school-run enterprise.Second, this paper establishes the college financial risk assessment system, selects and interprets the financial risk assessment indexes of the colleges, choose the evaluation method of fuzzy mathematics. This improves the previous financial risk assessment as only one indicator of the risk evaluation criteria, and this paper applies fuzzy evaluation method to financial risk assessment within the area of colleges. On this basis, this article summarizes the attention assessment issues of colleges and universities.Final, this paper as an example of a university, carry out the empirical risk analysis, come to the results of the assessment of a university. Next on the basis of analyzing the financial risk assessment results in a step by step, this paper combine with the actual situation in a specific colleges and universities, advance preventive measures. Financial risk assessment of colleges and universities; To guard against financial risks of colleges and universities更多还原