独立学院财务风险管理研究

发布时间：2018-10-16 14:32

【摘要】：独立学院是我国高等教育改革中出现的一种新的办学模式，已发展成为我国民办高等教育体系的重要组成部分。由于独立学院是以非国家财政性经费举办的实施高等教育的学校，其建设和日常办学所需经费及其它相关支出，是由民营资本和合作方筹措资金解决，独立学院自己承担管理不善的后果。独立学院在经过快速发展的阶段后，一些问题逐渐显现，例如，大规模的校园建设导致大量负债，还贷压力过大；生源竞争中处于劣势，无法完成招生计划等。独立学院在办学过程中没有政府投入资金这一保障，并且内外部的多种问题的存在，使独立学院面临着比公办高校更大的财务风险。因此，独立学院需要正视面临的财务风险，探讨财务风险的防范措施，已成为当务之急。独立学院应该正确分析财务风险的成因，对财务风险进行有效的评价，并采取恰当的防范措施，这不仅可以减少财务风险带来的经济损失，也可以为独立学院的持续发展提供保障。本文在财务风险理论的基础上，根据财务活动的四个主要环节，将独立学院的财务风险分为筹资、投资、资金回收和结余分配四个方面的风险，，并分析各类风险的成因，针对各类风险提出控制和防范措施。为了能使独立学院对自身的财务风险进行有效的评价，及早的发现风险，本文根据筹资、投资、资金回收和结余分配四种财务风险，选取了11个评价指标构成独立学院财务风险评价的指标体系，运用基于层次分析法的模糊综合评价法对独立学院的财务风险进行评价。在文章最后分析了创新与不足之处。本文为独立学院识别财务风险、降低财务风险、合理规避财务风险提供意见，促进独立学院健康、稳定的发展。
[Abstract]:The independent college is a new mode of running a school in the reform of higher education in our country, and has developed into an important part of the private higher education system in our country. Since the independent college is a college that is run with non-state financial funds to carry out higher education, its construction and daily running expenses, as well as other related expenses, are financed by private capital and partners. Independent colleges bear the consequences of mismanagement. After the rapid development of independent colleges, some problems appear gradually, for example, large-scale campus construction leads to a large number of debts, too much pressure to repay loans, and students are at a disadvantage in competition, unable to complete the enrollment plan, and so on. In the process of running an independent college, there is no guarantee that the government invests funds, and there are many internal and external problems, which make the independent college face more financial risks than the public colleges. Therefore, it is urgent for independent colleges to face up to the financial risks and discuss the preventive measures. Independent colleges should correctly analyze the causes of financial risks, evaluate financial risks effectively, and take appropriate preventive measures, which can not only reduce the economic losses caused by financial risks. It can also provide a guarantee for the sustainable development of independent colleges. On the basis of the theory of financial risk, according to the four main links of financial activities, this paper divides the financial risk of independent college into four aspects: financing, investment, fund recovery and balance distribution, and analyzes the causes of all kinds of risks. Put forward control and preventive measures against all kinds of risks. In order to enable the independent college to evaluate its own financial risk effectively and detect the risk as early as possible, this paper distributes four kinds of financial risks according to financing, investment, fund recovery and balance allocation. This paper selects 11 evaluation indexes to form the index system of financial risk evaluation of independent college, and uses the fuzzy comprehensive evaluation method based on AHP to evaluate the financial risk of independent college. At the end of the article, it analyzes the innovation and deficiency. This paper provides advice for independent college to identify financial risk, reduce financial risk, avoid financial risk reasonably, and promote the healthy and stable development of independent college.
【学位授予单位】：中国地质大学(北京)
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：G647.5

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