“财务安全是高校生存和发展的生命线”。正确认识和整体把握高校财务风险现状与成因是构建高校财务风险预警系统的潜在驱动力与重要依据。文章通过分析我国高校财务风险的表现及其成因,明确了构建高校财务风险预警系统的基本框架,并简要讨论了构建高校财务风险预警系统应注意的问题及对策。 “Financial security is the lifeline of the survival and development of colleges ”. Correctly understanding and overall grasping the status quo and causes of financial risk in colleges and universities is a potential driving force and an important basis for constructing a financial risk early warning system in colleges and universities. By analyzing the performance and causes of financial risks in higher education in our country, the article defines the basic framework of establishing the financial risk early warning system in colleges and universities and briefly discusses the problems and countermeasures that should be paid attention to when constructing the financial risk early warning system in colleges and universities.