JH民办教育集团财务风险预警研究

发布时间：2018-03-23 23:32

本文选题：民办教育　切入点：财务风险　出处：《宁夏大学》2017年硕士论文

【摘要】：在我国经济形势步入“新常态”之际,民办教育发展成为了“十三五”期间所面临的重点和难点。为鼓励社会力量兴办教育、促进民办教育健康发展,我国政府出台了一系列有利于民办教育的法律法规文件,明确了民办教育顶层制度设计的方向,其中“民办学校分类管理”和“营利性民办学校”成为当前民办教育行业的两个高频词。然而,在过去的一段时间我国部分民办教育集团或集团(如南洋教育集团、安博教育等)普遍因突发的财务困境和难以解决的财务风险致使集团或集团发展速度放缓甚至倒闭,而这其中所面临的财务问题不乏包括运营资金短缺、财务制度混乱、筹资渠道狭窄、投资回报周期过长等,这些财务问题的发生也直接或间接地加剧了民办教育集团的财务运营风险。为此,本文从集团财务风险预警角度出发,在参考有关文献的研究基础上运用指标分析法对JH民办教育集团财务风险预警进行了一系列的理论阐述和财务指标分析。从分析和研究的结果来看,第一,重点防范集团建设期初及成长期经营风险。第二,应进一步扩宽集团投资渠道,实现多元化投资。第三,应进一步拓宽民办教育集团筹资渠道,实现多元化筹。第四,以现金流为主的财务风险预警模型对民办教育集团较为适用。
[Abstract]:As China's economic situation enters the "new normal", the development of private education has become an important and difficult point in the period of the 13th Five-Year Plan. In order to encourage social forces to set up education and promote the healthy development of private education, The Chinese government has issued a series of legal and regulatory documents in favor of private education, which clearly defines the direction of designing the top-level system of private education. Among them, "classified management of private schools" and "for-profit private schools" have become two high-frequency words in the field of private education. However, in the past period, some private education groups or groups (such as Nanyang Education Group) in China, Amber Education, etc.) the sudden financial difficulties and the difficult financial risks cause the development of the group or group to slow down or even close down, and the financial problems faced by them include the shortage of operating capital and the chaos of the financial system. The financing channel is narrow, the investment return period is too long, these financial problems also directly or indirectly aggravate the financial operation risk of the private education group. Therefore, this paper sets out from the group financial risk early warning angle, On the basis of reference to relevant literature, this paper makes a series of theoretical exposition and financial index analysis on financial risk early warning of JH private education group by means of index analysis. The results of the analysis and research are as follows: first, Second, we should further broaden the investment channels of the group and realize diversified investment. Third, we should further broaden the channels for private education groups to raise funds and realize diversification. Fourth, Cash flow-based financial risk warning model is more suitable for private education groups.
【学位授予单位】：宁夏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G522.72

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