黑龙江省高校财务风险预警系统构建研究

发布时间：2018-04-17 19:17

本文选题：黑龙江省高校 + 财务风险　；参考：《黑龙江大学》2013年硕士论文

【摘要】：自1999年扩招以来，黑龙江省的高等教育事业获得了跨越式发展。特别是衡量教育发展水平的毛入学率，2011年就已达到了33.97%，超过了26.9%的全国平均水平。然而，在我省高等教育事业大发展大繁荣的同时，由于巨额的银行贷款导致的财务风险正影响着高校的可持续发展。特别是自2006年起，省内多数高校逐步进入还贷高峰期，而各高校的经费收入有限，多数高校陷于无力偿还贷款的窘境，学校的财务风险陡然递增，随时面临着资金链断裂的危险。本文在详细分析黑龙江省高等教育事业发展状况、黑龙江省高校财务现状的基础上，归纳总结出我省高校财务风险类型及影响因素，，在此基础上利用层次分析法和功效系数法构建出适合本省高校特点的财务风险预警系统模型。最后，针对已总结的黑龙江省高校财务风险影响因素，分别从外部和内部两个角度给出相应的对策和建议。
[Abstract]:Since the expansion of enrollment in 1999, Heilongjiang Province's higher education has achieved leapfrog development.In particular, the gross enrolment rate, which measures the level of educational development, reached 33.97 in 2011, surpassing the national average of 26.9 percent.However, with the great development and prosperity of higher education in our province, the financial risks caused by huge bank loans are affecting the sustainable development of colleges and universities.Especially since 2006, most colleges and universities in the province have gradually entered the peak period of repayment of loans. However, the funds of colleges and universities are limited, most of them are in the predicament of being unable to repay their loans, and the financial risks of schools have increased steeply.At any time face the risk of financial chain break.Based on the detailed analysis of the development of higher education in Heilongjiang Province and the present financial situation of colleges and universities in Heilongjiang Province, this paper sums up the types of financial risks in colleges and universities in Heilongjiang Province and its influencing factors.On this basis, a financial risk early warning system model suitable for the characteristics of colleges and universities in the province is constructed by using the analytic hierarchy process (AHP) and the efficiency coefficient method.Finally, according to the influencing factors of financial risk in Heilongjiang Province, the corresponding countermeasures and suggestions are put forward from the external and internal perspectives.
【学位授予单位】：黑龙江大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G647.5

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