我国公立高校财务风险评价指标体系构建

发布时间：2018-03-07 02:32

  本文选题：公立高校　切入点：财务风险　出处：《江西财经大学》2013年硕士论文　论文类型：学位论文

【摘要】：公立高校是指以国家政府或地方政府资助创立维持的大学，是以人才培养、科学研究、服务社会为主要职责的事业单位，这些学校负担着我国高等教育的重要任务，其发展状况关系着国民整体素质的提高和我国的现在化建设。为了提高全民族的文化素质，加快公立高校建设，发展公立高校教育事业是我国社会主义精神文明建设的必然要求。 高校财务风险主要包括偿债风险、投资风险与总体失衡能力风险。为了扩大办学规模，由于高校超常规发展而引发的大规模举债问题日益凸显，而校办企业管理问题以及学校资金运作产生的财务问题也使得高校面临的财务局面更加复杂。《高等教育改革和发展纲要》提出高等教育体制改革的目标是逐步建立政府宏观管理，学校面向社会自主办学的新体制。以此为目标，公立高校的专业设置、基本建设、招生计划、教学过程、后勤服务、人事制度、财务管理等各方面都发生了深刻的变化。在办学资金的筹集、使用等方面，高校都有了一定的自主权，这也使得高校财务管理面临新的风险。现实中，很多学校建设新校区，新增大量教学设施，并没有充分考虑自己学校的实际情况，盲目的资金投入给自己学校的财务状况造成了很大的负担；在众多的融资渠道中，银行贷款无疑是高校首选的最快捷的方式，公立高校政府扶植的性质使得银行更愿意把钱贷给高校，大量的银行贷款增加了高校的还贷压力，甚至出现了连利息也无力偿还的现象；与此同时，一些高校还投资创办企业，但校办产业普遍存在着产权不清、校企不清、权责不明等问题，国家对于高等院校的资金没有用于校办企业的专款，因此校办企业也面临着资金缺乏、缺乏长远规划以及核心竞争力的问题，这些都是我国公立高校当前需要面临的问题。因此，系统有效地对公立高校财务风险进行分析，进而研究公立高校财务风险评价指标体系并进行风险评估具有深远的现实意义。 本文根据我国公立高校自身的特点，通过深入调查整理相关资料，分析具有高校特点的财务风险评价指标，并通过借鉴前人的一些经验启示，研究适用于我国公立高校的财务风险评价指标体系。论文首先对高校财务风险进行理论分析，，进而在调查和研究分析的基础上，将高校的财务风险分为偿债风险、投资风险和总体失衡能力风险以及成长能力不足等四个类型，进而探讨风险评价体系的相关理论，并在此基础上提出构建科学全面的财务风险评价指标体系的意义所在；指标体系构建思路是构建公立高校财务风险评价指标体系的前提，本文在介绍体系构建原则和要求后基于重要性原则选取了16个财务指标建立财务风险评价体系，并联合运用层次分析法和功效系数法对指标体系的具体应用进行探索，以期综合分析公立高校所面临的财务风险程度，为高校识别自身财务风险变化及时采取防范应对措施提供有力的依据。 具体来说可以分为以下五个部分： 第一部分是公立高校财务风险与风险评价指标体系理论概述。文章首先从阐述高校财务风险相关理论入手，形成对高校财务风险的一般认识；其次介绍了公立高校财务风险的现实状况及其与企业财务风险的不同之处，在归纳总结高校财务风险表现形式以及风险体系构建理论的基础上阐述建立评估高校财务风险的指标评价体系的重要性。 第二部分介绍构建公立高校财务风险评价指标体系的原则与具体要求。一个课题的研究需要明确研究的目标与方法，这一部分就是针对建立区别于企业的高校财务风险评价指标体系需要达到的目标和构建思路，为下一部分构建适用于高校的指标体系打下基础。 第三部分是公立高校财务风险评价指标体系的内容。这一部分是第二部分的结果，针对高校的经营特点全面系统的构建高校的财务风险评价指标体系。 第四部分介绍公立高校财务风险评价指标体系的具体应用。联合运用应用层次分析法和功效系数法，层次分析法构造判断矩阵确定每个指标的权重，功效系数法运用数学方法给单个指标进行评分，联合运用这两种方法使准确评价高校财务风险水平值成为可能。 第五部分是研究结论与展望。文章从指标体系的构建以及评价过程得出结论，并指出文章在构建指标体系和进行评价时存在的缺点和不足。
[Abstract]:Public university is the creation of the university to maintain the national government or local government funding, in personnel training, scientific research, social service institutions as the main duties, the burden of school is an important task of higher education in our country, the development status of the national overall quality and the construction of our country. In order to improve the cultural quality of the whole nation, accelerate the construction of public universities, the development of public higher education is the inevitable requirement of the socialist spiritual civilization construction in China.
The financial risk mainly includes debt risk, investment risk and overall imbalance risk. In order to expand the scale, due to large-scale problems caused by the development of debt has become increasingly prominent, financial problems and management problems as well as the school run enterprise capital operation have also makes the university faced with the financial situation is more complicated. The higher education reform and development outline "put forward the higher education system reform is to gradually establish a new system of macro management of the government, the school for the community of independent schools. In order to achieve this goal, the public university professional settings, basic construction, enrollment plan, teaching process, logistics, personnel system, financial management and other aspects have undergone profound changes in funds. Raising, usage and other aspects, universities have certain autonomy, it also makes the financial management of colleges and universities are facing new risks in reality, A lot of new campus construction, a large number of new teaching facilities, did not fully consider the actual situation of their schools, blind investment caused a great burden to their school's financial condition; in many of the financing channels, the bank loan is undoubtedly the first choice of the most efficient way to foster the nature of government public universities in the bank more willing to lend money to universities, a large number of bank loans increased the repayment pressure, even there are unable to repay the interest; at the same time, some colleges and universities have invested enterprises, but the school industry generally exists in enterprise property right is not clear, not clear, unclear responsibilities and other issues, no national funds for universities colleges and universities for school run enterprise funds, so enterprises also face a lack of funds, lack of long-term planning and the core competitiveness of the problem, these are our country public Therefore, it is of far-reaching practical significance to systematically analyze the financial risk of public universities and further study the evaluation index system and risk assessment of public universities.
According to the characteristics of public universities in China itself, through in-depth investigation and collation of the relevant information, analysis of financial risk evaluation index has the characteristics of colleges and universities, and through some experience from the previous research, apply to public colleges and universities financial risk evaluation index system. The paper first carries on the theoretical analysis to the financial risk, and then based on the analysis the investigation and Research on the University's financial risk is divided into debt risk, investment risk and overall imbalance risk and growth ability lack of four types, and to explore the theory of risk evaluation system, and put forward the evaluation index system of financial risk comprehensive scientific significance; index system construction idea the premise of the construction of financial risk evaluation index system of public universities, this paper introduces the system construction principle and requirements based on the importance of the original It selects 16 financial indicators to establish financial risk evaluation system, and combined with the specific application of AHP method and effect coefficient method of the index system are explored, in order to comprehensive analysis of the financial risks faced by the public university degree, in recognition of their own financial risk change timely and provide a strong basis for the preventive measures.
Specifically, it can be divided into the following five parts:
The first part is the public universities financial risk and risk evaluation index system theory. Firstly elaborated the universities financial risk related theory, form the general understanding of financial risk in Colleges and universities; secondly introduces the different situation of colleges financial risk and financial risk in enterprises, summed up the university financial risk forms and risk construction of system theory on the basis of expounding the importance of establishing evaluation index evaluation system of financial risk in Colleges and universities.
The second part introduces the specific requirements and the construction of financial risk evaluation index system of public universities. The principle of goal and method to study a subject need to clear the research, this part is to establish different from enterprise university financial risk evaluation index system to achieve the goal and construction ideas, lay the foundation for the next part of the index system applicable to the construction of colleges and universities.
The third part is the content of public university financial risk evaluation index system. This part is the result of the second part. Aiming at the characteristics of universities, we build a comprehensive financial risk evaluation index system in Colleges and universities.
The fourth part introduces the specific application of financial risk evaluation index system of public universities. The combined use of AHP method and efficacy coefficient method, AHP judgment matrix to determine the weight of each index, efficacy coefficient method using mathematical method to single index score, the combined use of these two methods to make accurate evaluation of university financial risk level become may.
The fifth part is the research conclusion and prospect. The article draws conclusions from the index system construction and evaluation process, and points out the shortcomings and shortcomings of the article in building index system and evaluation.

【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G647.5

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