高等学校财务风险预警系统研究

发布时间：2018-09-01 16:52

【摘要】：近年来,在实施科教兴国战略以及加强推进人才强国战略的重大举措下,高等学校不断扩张,然而由于财政拨款有限,其不得不大量贷款以满足办学需求,由此引发严重的财务危机。因此,对高等学校其发生的财务风险及应对措施进行研究,有利于高等学校进行风险预测并规避风险、提高资金利用效率,在理论与实际两方面都有深远研究意义,另外,对于管理机构进行风险控制也具有非常重大的经济和社会实际意义。本文首先对现有文献进行归纳整理,梳理文献代表性观点,而后阐述了高等学校的属性,明确了其功能定位。以全国高等学校作为研究对象,给其财务部门发放了"高等学校财务风险预警系统研究"调查问卷,根据问卷调查得出的结果,概括分析了目前财务风险现状和形成原因,建立完善的预警机制,提出了防范措施。通过问卷调查研究结合文献观点,本文认为,该问题的主要原因是扩张压力较大、预警机制不全面、内部控制机制不完善等。本文针对上述调查得出的现状和形成原因,对预警系统指标进行分析研究,建立了符合我国高等学校特点的预警系统。本文拟采用归纳总结、理论研究和计量分析等结合的方法,运用归纳演绎法、综合分析法等辅以问卷调查分析评价目前高等学校财务风险状况和成因,选取较为全面的指标去构建较为完善的预警机制。本文的创新之处主要有两点:首先,本文在研究高等学校财务风险预警系统的过程中,采用问卷调查法与修正的Z值模型相结合,建立较为完整的高等学校预警指标体系。其次,本文带入辽宁省某高等学校的财务数据,分析高等学校财务风险情况,证实预警系统的警示作用,对高等学校加强完善内部监督和控制机制、防范高等学校财务风险以及有关管理部门规范管理高等学校具有实际指导意义。本文的研究也存在着些许不足。一方面,高等学校不同于企业和公司,其财务数据难以获得,本文获得的数据主要来自于《中国教育经费统计年鉴》以及取得的辽宁省某高等学校的数据;另一方面,本文共发放了 150份问卷,收回的有效调查问卷为130份,本文的问卷发往全国各地等高等学校的财务部门,由于收回的有效问卷中,学校的类型不尽相同,因此,调查问卷结果具有一定固有的局限性。针对以上不足,本文尽力克服,努力弥补研究中的缺陷,望在以后的研究中会有新的突破。
[Abstract]:In recent years, with the implementation of the strategy of rejuvenating the country through science and education and the strengthening of the strategy of strengthening the strong nation by talents, colleges and universities have been expanding constantly. However, due to the limited financial allocations, they have to make a large number of loans to meet the needs of running a school. This led to a serious financial crisis. Therefore, the research on the financial risks and corresponding measures in colleges and universities is conducive to risk prediction and avoidance of risks in colleges and universities, and to improve the efficiency of capital utilization, which has profound significance in both theory and practice. Risk control for management institutions is also of great economic and social significance. In this paper, the existing literature is first summarized and sorted out, then the attributes of colleges and universities are expounded, and its function orientation is clarified. Taking the national colleges and universities as the research object, this paper gives out the questionnaire of "the early warning system of Financial risk in Colleges and Universities" to its financial departments. According to the results of the questionnaire, the paper analyzes the present situation of financial risk and the reasons for its formation. To establish a sound early warning mechanism and put forward preventive measures. Based on the questionnaire investigation and the literature view, this paper holds that the main causes of this problem are the great pressure of expansion, the incomplete early warning mechanism, the imperfect internal control mechanism, and so on. In view of the present situation and the causes of the above investigation, this paper analyzes and studies the indexes of the early warning system, and sets up an early warning system which accords with the characteristics of the colleges and universities in our country. This paper uses the methods of inductive summary, theoretical research and econometric analysis, using inductive deductive method, comprehensive analysis method and questionnaire survey to analyze and evaluate the current financial risk situation and causes of colleges and universities. Select more comprehensive indicators to build a more perfect early warning mechanism. There are two main innovations in this paper: firstly, in the process of studying the financial risk early warning system of colleges and universities, this paper combines the questionnaire survey method with the modified Z-value model to establish a relatively complete early warning index system of colleges and universities. Secondly, this paper introduces the financial data of some colleges and universities in Liaoning Province, analyzes the financial risks of colleges and universities, confirms the warning function of the early warning system, and strengthens the improvement of the internal supervision and control mechanism for colleges and universities. It is of practical significance to guard against the financial risks of colleges and universities and to standardize the management of institutions of higher learning. The study of this paper also has some shortcomings. On the one hand, different from enterprises and companies, the financial data of institutions of higher learning are difficult to obtain. The data obtained in this paper mainly come from the Statistical Yearbook of China's Educational Expenditure and the data obtained from some colleges and universities in Liaoning Province; on the other hand, A total of 150 questionnaires were distributed and 130 valid questionnaires were collected. The questionnaires were sent to finance departments of colleges and universities all over the country. The results of the questionnaire have some inherent limitations. In view of the above deficiencies, this paper tries to overcome and make up for the defects in the research, hoping that there will be a new breakthrough in the future research.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：G647.5

【参考文献】