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高校财务风险预警综合指数构建探讨
引用本文:蒋洁.高校财务风险预警综合指数构建探讨[J].镇江高专学报,2008,21(4):101-103.
作者姓名:蒋洁
作者单位:镇江市高等专科学校,财务处,江苏,镇江,212003
摘    要:市场经济体制下,我国高校转向“政府宏观管理,学校面向社会自主办学”管理模式,高校财务管理也由原计划经济条件下的无风险管理转变为市场经济条件下的风险管理。为加强财务风险的防范和控制,应针对教育资金活动引起的筹资风险、投资风险及现金流风险等三种风险类型,通过设计财务预警指标体系、建立财务预警综合指数,探讨高校财务预警系统的构建。

关 键 词:高校财务  财务风险  预警

Early warning comprehensive index construction in financial business of institutions of higher learning
JIANG Jie.Early warning comprehensive index construction in financial business of institutions of higher learning[J].Journal of Zhenjiang College,2008,21(4):101-103.
Authors:JIANG Jie
Institution:JIANG Jie (Financial Department of Zhenjiang College,Zhenjiang 212003,China)
Abstract:Under the market economic system,the institutions of higher learning in our country revert to the management mode,that is,the government manages microscopically,while the colleges or universities run the school society-orientedly and independently.Therefore,the financial management changed from the former planned economic mode without any risk to the market economic mode with much risk.In order to prevent and put the financial risk under control,this paper,in terms of the risks in the process of collecting ...
Keywords:finance business of institutions of higher learning  financial risks  early warning  
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