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中国高等教育事业的快速发展使得高校招生规模日益壮大,许多高校开始大规模举债办学,财务风险问题越来越受到相关研究学者的关注。因此,如何准确、及时的发现和解决高校财务运作中的风险问题,是当前高校所需面对的重大现实问题。本文通过对高校财务资产负债的各项指标进行分析来研究高校财务风险问题,设置相应风险阀值,将高校财务状况划入不同等级,为防范与控制高校财务风险提供一种有效的预警工具。
With the rapid development of higher education in China, the enrollment of higher education institutions is growing day by day. Many colleges and universities begin to carry out large-scale debt-service education. The financial risk problem has drawn more and more attention from relevant researchers. Therefore, how to find out and solve the risks in the financial operation of colleges and universities accurately and timely is a major realistic problem that colleges and universities now have to face. This paper studies the financial risk in colleges and universities by analyzing the various indicators of the financial assets and liabilities of colleges and universities, sets the corresponding risk threshold, classifies the financial status of colleges and universities into different grades, and provides an effective early warning tool for preventing and controlling the financial risks in colleges and universities.