高校财务风险预警模型的建立及应用研究

发布时间：2018-01-14 20:25

本文关键词：高校财务风险预警模型的建立及应用研究　出处：《燕山大学》2012年硕士论文　论文类型：学位论文

【摘要】：随着我国高等教育体制的改革，高校由原来的无风险管理模式转变为现在的风险管理模式，高校的财务风险成为每个高校必须面对的问题。如何有效预警高校的财务风险，及时地防范和控制高校的财务风险，成为近几年研究的热点问题。本文以Y大学的财务数据为样本，采用模糊数学中模糊综合评价的相关理论，构建了高校财务风险预警模型。首先，在介绍相关研究背景和研究意义的基础上，分析总结了国内外财务风险预警的研究现状，，阐述了高校财务风险预警的相关理论，分析了高校财务风险产生的原因，对高校财务风险进行了分类，并指出了高校财务风险预警机制的前提和作用。其次，根据高校财务风险预警指标体系建立的原则，选取了反映高校偿债能力、营运能力和发展潜力等方面的12个敏感性财务指标，建立了高校财务风险预警指标体系，并采用G1法合理确定了各个指标的权重。再次，介绍了模糊综合评价法的相关理论，并采用模糊综合评价法构建了高校财务风险的预警模型。以Y大学的财务数据为样本，运用建立的财务风险预警模型对其进行了实证研究，综合评价了该校的财务风险状况。最后，根据高校财务风险的成因和类型，并结合实证分析的结果，全面和系统的给出了防范和控制Y大学财务风险的政策和措施，对高校财务风险防范和控制方面的问题进行了探讨。
[Abstract]:With the reform of higher education system in our country, the risk management mode of colleges and universities has changed from the original risk-free management mode to the present risk management mode. The financial risk of colleges and universities has become a problem that every university must face. How to effectively warn the financial risks of colleges and universities, and timely prevent and control the financial risks of colleges and universities. This paper takes the financial data of Y University as the sample, adopts the relevant theory of fuzzy comprehensive evaluation in fuzzy mathematics, and constructs the early warning model of financial risk in colleges and universities. First of all, on the basis of introducing the relevant research background and research significance, this paper analyzes and summarizes the current research situation of financial risk early warning at home and abroad, and expounds the relevant theory of financial risk early warning in colleges and universities. This paper analyzes on the causes of the financial risks in colleges and universities, classifies the financial risks in colleges and universities, and points out the premise and function of the early-warning mechanism of financial risks in colleges and universities. Secondly, according to the principles of establishing the early warning index system of financial risk in colleges and universities, 12 sensitive financial indicators are selected to reflect the solvency, operating ability and development potential of colleges and universities. The early warning index system of financial risk in colleges and universities is established, and the weight of each index is reasonably determined by using G1 method. Thirdly, the relevant theory of fuzzy comprehensive evaluation method is introduced, and the early warning model of financial risk in colleges and universities is constructed by using fuzzy comprehensive evaluation method. The financial data of Y University is taken as a sample. The financial risk early warning model is used to make an empirical study on it, and the financial risk situation of the school is comprehensively evaluated. Finally, according to the causes and types of financial risks in colleges and universities, combined with the results of empirical analysis, the comprehensive and systematic policy and measures to prevent and control the financial risks of Y University are given. This paper discusses the prevention and control of financial risks in colleges and universities.
【学位授予单位】：燕山大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：G647.5

【参考文献】