基于多变量的高校财务风险预警研究-企业管理(财务管理)专业论文.docxVIP

摘 摘 要 基于多变 基于多变量的高校财务预警研究 万方数据 万方数据 PAGE II PAGE II 万方数据 摘 要 国内外大量实例表明，陷入经营危机的企业几乎毫无例外地都是以出现财务危机 为征兆。财务管理作为企业经营管理的一个重要组成部分，自然也要求建立相应的财 务预警系统。高校财务管理也不例外。高校财务风险是指高校在运营过程中因资金运 动而面临的风险。高校作为事业单位，虽然不大可能出现资不抵债的现象，但是可能 出现债务风险、偿债风险、信用风险、现金流量等风险，造成日常运转的极度困难。 本文在借鉴国内外相关研究成果的基础上，根据我国高校的特点，从防范和控制 财务预警指标体系。高校财务风险的角度出发，研究了高校财务风险预警系统建立的 原则;科学地设置了因此，本文站在高校的角度研究其财务风险的成因和类型，政策 制定的不完善、高校自身盲目扩张等因素是引发高校财务风险的成因，针对不同类型 的财务风险给出建设性意见，同时讨论高校财务风险预警指标的选取以及高校财务风 险预警体系建立。通过建立F分数模型对高校财务风险预警如何衡量进行探析。在企 业内部控制理论的指导下，通过改良企业内部控制模型，建立高校内部会计控制框架， 以“制约权力、追究责任、重点监管”[1]为基本原则，通过对预算资金支出的控制、 收费项目控制等的设计，预防滋生腐败、完善高校管理结构。本文为我国高校的财务 风险管理、财务预警及高校会计内部控制研究的提供了新的思路。 关键词：高校财务；财务风险；财务预警. I Abstract Over-heated expansion speed and vehement competition environment among higher education institutions increased the possibility of serious financial risk in university. Lots of examples in the word have proved that the enterprises in distress had the dangerous sign in common. Finance management which is the important part of the corporate management, requires us to establish a financial early-warning system. So exits university finance management. University financial risk is the risk that universities confront when capital running. As institutions, though can not be bankrupt universities may encounter such difficulties as lack of mobile capital which usually results in salary delaying and difficulty in daily operation. The thesis studies financial risk evaluation, forecasting and control of universities in hope of reference for the management of universities’ financial risk work. The article use relevant study result home and abroad and current finance and accounting data, selects eight universities of Guangxi province as analysis sample, sets up the system of financial ratios, and based on multivariate to make an empirical analysis of the year 2005 and 2008 these universities financial risk condition. Establishment of the internal accounting control framework, in order to restrict the power, accountability, focus on super