基于未确知测度的高校融资财务风险预警

发布时间：2018-07-22 15:09

【摘要】：融资财务风险是高校融资风险的重要方面,预警评价指标体系基本结构如下:总指标:高校融资财务风险;一级指标:总体财务状况指标、负债风险指标、运行绩效风险指标、发展能力、综合能力;二级指标:流动比率、学校货币资金支付率、负债保障倍数、专项资金占用程度、年末借款总额占总收入的比率、借入款项占总支出的比率、借入款项占货币资金的比率、资产负债率、生均教育事业费支出、人员经费占总经费比率、经费自给率、公用支出比率、固定资产增长比率、资产权益率、事业基金可用率、自筹收入能力比率、年末潜在支付能力。其定性分析指标设定无警、轻警、中警、重警、巨警五个等级,可通过专家打分法得到,定量分析指标可直接计算得到。
[Abstract]:Financial financial risk is an important aspect of financing risk in Colleges and universities. The basic structure of the early warning evaluation index system is as follows: the overall index: the financial risk of University financing; the first grade index: the overall financial condition index, the debt risk index, the operational performance risk index, the development ability, the comprehensive energy; the two level index: the flow ratio, the payment rate of the monetary funds of the school, and the negative The degree of debt security, the occupation of special funds, the ratio of total amount of borrowed money to total income, the ratio of borrowed money to the total expenditure, the ratio of borrowed money to money, the ratio of assets and liabilities, the expenditure on education for students, the ratio of personnel to total funds, the rate of self-sufficiency of funds, the ratio of public expenditure, the ratio of fixed assets growth, and the equity interest. Rate, fund availability, self raised income and capacity ratio, potential payment capacity at the end of the year. Its qualitative analysis targets set five grades without alarm, light police, middle police, heavy police and giant police, which can be obtained by expert scoring method, and quantitative analysis index can be calculated directly.
【作者单位】：河北工程大学经济管理学院;
【基金】：河北省社会科学基金项目“河北省高等学校融资规模与途径研究”(项目编号:HB09BYJ014)的部分研究成果
【分类号】：G647.5;F224

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