高等学校财务风险评价研究
摘要
随着我国高等教育改革的不断深入,高等学校逐渐由政府包办转变为政府宏观管理、学校自主办学并承担民事责任的法人实体。这种转变既为高等学校带来了发展的机会,也极大地提高了高等学校的风险。高等学校在办学资金的筹集、教育经费的使用等方面的自主权使得高等院校的财务风险问题尤为突出。因此,对高等学校财务风险进行有效地评价,进而得出防范高等学校财务风险的措施,是一件迫在眉睫的大事。
本文首先对高校的财务风险进行了重点分析,指出高校财务风险的特殊性及其形成的内外原因,并把高校财务风险内容归纳为:财务总体失衡风险、资金运作风险、债务风险和校办企业财务风险。
其次,本文初步建立了高校财务风险评价体系,对高校财务风险评价指标进行了选取与诠释,引入模糊数学评价方法对高校财务风险进行评价。这不仅改善了以往高校财务风险评价仅以单指标作为风险评价标准,而且将模糊数学评价方法应用于高校财务风险评价领域内。在此基础上,本文归纳总结了高校财务风险评价过程中应注意的问题。
最后,本文以某高校为例,运用本研究所建立的高校财务风险评价体系进行了实证风险分析,得出某高校财务风险的评价结果。接下来,在逐步分析某高校财务风险评价结果的基础上,本文结合某高校具体实际情况,有针对性地探讨了高校财务风险的防范措施。
With the deeper reform of higher education in China, Chinese colleges are turning from government-controlled to corporate entities which make their own decisions and shoulder the civil liability. Marketization and popularization of higher education bring opportunities as well as risks to colleges. Autonomy in such areas as raising school funds and using for education makes the issue of financial risk, particularly. Therefore, to carry out the effective evaluation of the college financial risks, to come to guard against the college financial risks,the event is imminent.
First, this paper has a focus on college financial risk analysis, has introduced common methods used by financial risk assessment and analysis. Thus the college financial risk is divided into four categories: the risk of financial situation of overall imbalance; the risk of capital operation; debt risk and the financial risk of school-run enterprise.
Second, this paper establishes the college financial risk assessment system, selects and interprets the financial risk assessment indexes of the colleges, choose the evaluation method of fuzzy mathematics. This improves the previous financial risk assessment as only one indicator of the risk evaluation criteria, and this paper applies fuzzy evaluation method to financial risk assessment within the area of colleges. On this basis, this article summarizes the attention assessment issues of colleges and universities.
Final, this paper as an example of a university, carry out the empirical risk analysis, come to the results of the assessment of a university. Next on the basis of analyzing the financial risk assessment results in a step by step, this paper combine with the actual situation in a specific colleges and universities, advance preventive measures. Financial risk assessment of colleges and universities; To guard against financial risks of colleges and universities
本文首先对高校的财务风险进行了重点分析,指出高校财务风险的特殊性及其形成的内外原因,并把高校财务风险内容归纳为:财务总体失衡风险、资金运作风险、债务风险和校办企业财务风险。
其次,本文初步建立了高校财务风险评价体系,对高校财务风险评价指标进行了选取与诠释,引入模糊数学评价方法对高校财务风险进行评价。这不仅改善了以往高校财务风险评价仅以单指标作为风险评价标准,而且将模糊数学评价方法应用于高校财务风险评价领域内。在此基础上,本文归纳总结了高校财务风险评价过程中应注意的问题。
最后,本文以某高校为例,运用本研究所建立的高校财务风险评价体系进行了实证风险分析,得出某高校财务风险的评价结果。接下来,在逐步分析某高校财务风险评价结果的基础上,本文结合某高校具体实际情况,有针对性地探讨了高校财务风险的防范措施。
With the deeper reform of higher education in China, Chinese colleges are turning from government-controlled to corporate entities which make their own decisions and shoulder the civil liability. Marketization and popularization of higher education bring opportunities as well as risks to colleges. Autonomy in such areas as raising school funds and using for education makes the issue of financial risk, particularly. Therefore, to carry out the effective evaluation of the college financial risks, to come to guard against the college financial risks,the event is imminent.
First, this paper has a focus on college financial risk analysis, has introduced common methods used by financial risk assessment and analysis. Thus the college financial risk is divided into four categories: the risk of financial situation of overall imbalance; the risk of capital operation; debt risk and the financial risk of school-run enterprise.
Second, this paper establishes the college financial risk assessment system, selects and interprets the financial risk assessment indexes of the colleges, choose the evaluation method of fuzzy mathematics. This improves the previous financial risk assessment as only one indicator of the risk evaluation criteria, and this paper applies fuzzy evaluation method to financial risk assessment within the area of colleges. On this basis, this article summarizes the attention assessment issues of colleges and universities.
Final, this paper as an example of a university, carry out the empirical risk analysis, come to the results of the assessment of a university. Next on the basis of analyzing the financial risk assessment results in a step by step, this paper combine with the actual situation in a specific colleges and universities, advance preventive measures. Financial risk assessment of colleges and universities; To guard against financial risks of colleges and universities
引文
1罗文华、王梅香.我国高等教育管理体制改革的市场化探析.中国建设教育.2007,(7):51
2 W Cooper,Tracy. A Unique way to Raise Funds-School Business Affairs 62, 7(July1996)
3 K Backer,N Gordon. The effect of state education finance reform on total-local resources. Journal of Public Economics.2006,90(8-9)
4 Brose Thomas. Fund Raising: The Guide to Raising Money from Private Sources. Second Edition, Revise and Enlarged. University of Oklahoma Press , 1005 As PA venue , Norman 1986
5赵霖平、王林芳.公立高校类企业治理结构与效率.高教探索.2005,(1):12
6 Quan Xiaohong, Shen Tiyan, Yang Kaizhong. Analysis of educational factor in regional innovation and the corresponding policy implications. Journal of Chinese Geography,2000,3,Vol.10,No.1
7 Raquel Fernandez, Richard Roberson. Equity and resource: An analysis of education finance systems. The Journal of Political Economy . Chicago:Aug2003.Vol.I11,Iss.4
8刘令,毛定祥.因子分析方法在上市公司综合财务分析与评价中的应用.系统工程.1997,(6):11-16
9姜正富.模糊财务评价问题探析.淮阴师范学院学报(哲学社会科学版).1998,(4):39-42
10张韬、智勇.基于灰色关联度模型的综合财务评价方法.技术经济与管理研究.2000,(4):15
11彭家生.企业灰色财务评价研究.经济问题探索.2000,(6):67-70
12彭家生.论DFAHP财务评价模式.财经科学.2000,(1):142-146
13干胜道,童利忠.企业财务综合评价理论与模型.四川大学学报(哲学社会科学版).2001,(2):26-31
14侯瑞山.沃尔评价法在高校财务综合评价中的应用.石家庄经济学院学报.2000,(3):261-265
15滕春贤,毕克新.属性综合评价系统在高等学校财务评价中的应用.系统工程理论与实践.2000,(4):114-119
16杨周复,施建军等.大学财务综合评价研究.中国人民大学出版社.2002
17吴冬梅.高校财务评价初探.山东商业职业技术学院学报.2002,(2):75-76
18邹婷婷.高校的财务评价系统研究.浙江理工大学学报.2005,(2):204-207
19许道银.试论高校财务危机预警系统.徐州师范大学学报(自然科学版).2003,(4):19-21
20孔祥成、张大力.高校财务管理风险与审计防范.长春工业大学学报(社会科学版).2008,(6):41
21杨海平、崔荣芳.高校负债风险评价与防范研究.财会通讯.2009,(1):134
22董军.加强高校财务管理规避财务风险.管理观察.2009,(1):133
23尹平、陆宇健.股份制企业财务风险与防范.中国财政经济出版社.1998
24 Williams C A, Smith M L, Young P C. Risk Management,7thed.McGraw-Hillinc,1995:18-95
25马德敏.高校财务风险成因及其防范.东北师范大学硕士论文.2007
26石红娇.浅析我国高等教育体制改革与发展趋势.高教研究与评估.2009,(1、
2):4
27成法民.高校财务风险及其防范.财会月刊.2007,(2):18
28 Barry. Oliver. Financial risk management. annual PHD forum 1999 report,1999
29 Williams C A, Smith M L, Young P C. Risk Management and Insurance,
7thed.McGraw-Hillinc,1995:18
30万宇洵、黄文雅.高校财务风险评价指标体系构建.湖南经济管理干部学院学报.2006,(3):59
31 Art Gemmer. Risk management: moving beyond process. Computer, v30n5 1997:33-43
32熊筱燕,孙萍.略论高校财务风险的界定.江苏高教.2005,(4):45
33 Schwab Bernhard, etc . Better risk management: a key to improve performance. Journal of General Management,v22n4 1997:65-75
34 Jianmin Jia, etc. Standard measure of risk and risk-value models. Management Science,v42n12 1996:1691-1705
35 An Jingwen, Zhang Xingping, Du Ronghui. Study on comprehensive evaluation method. Journal of China University, 1998,9,Vol.8,No.2
36李存芳,周德群.基于模糊数学的企业综合竞争力评价与实证.控制与决策.2007,(3):337-342.
37徐树柏.层次分析法原理.天津大学出版社.1988
38洪成文.国外大学经费筹措的主要方式.高等教育研究.2000,(3):36
39徐博韬.我国高校财务风险的形成及其防范.会计之友.2008,(5):32
40韩玲.浅谈防范高校内部的财务风险.浙江树人大学学报.2003,(3):37
41 Christina G. S. Palmer, etc. Risk Perception: an empirical study of the relationship between worldview and the risk construct. Risk Analysis, vl6n5,1996:717
42汪雪松.浅析我国高校财务风险及其防范.时代经贸.2007,(8):52
2 W Cooper,Tracy. A Unique way to Raise Funds-School Business Affairs 62, 7(July1996)
3 K Backer,N Gordon. The effect of state education finance reform on total-local resources. Journal of Public Economics.2006,90(8-9)
4 Brose Thomas. Fund Raising: The Guide to Raising Money from Private Sources. Second Edition, Revise and Enlarged. University of Oklahoma Press , 1005 As PA venue , Norman 1986
5赵霖平、王林芳.公立高校类企业治理结构与效率.高教探索.2005,(1):12
6 Quan Xiaohong, Shen Tiyan, Yang Kaizhong. Analysis of educational factor in regional innovation and the corresponding policy implications. Journal of Chinese Geography,2000,3,Vol.10,No.1
7 Raquel Fernandez, Richard Roberson. Equity and resource: An analysis of education finance systems. The Journal of Political Economy . Chicago:Aug2003.Vol.I11,Iss.4
8刘令,毛定祥.因子分析方法在上市公司综合财务分析与评价中的应用.系统工程.1997,(6):11-16
9姜正富.模糊财务评价问题探析.淮阴师范学院学报(哲学社会科学版).1998,(4):39-42
10张韬、智勇.基于灰色关联度模型的综合财务评价方法.技术经济与管理研究.2000,(4):15
11彭家生.企业灰色财务评价研究.经济问题探索.2000,(6):67-70
12彭家生.论DFAHP财务评价模式.财经科学.2000,(1):142-146
13干胜道,童利忠.企业财务综合评价理论与模型.四川大学学报(哲学社会科学版).2001,(2):26-31
14侯瑞山.沃尔评价法在高校财务综合评价中的应用.石家庄经济学院学报.2000,(3):261-265
15滕春贤,毕克新.属性综合评价系统在高等学校财务评价中的应用.系统工程理论与实践.2000,(4):114-119
16杨周复,施建军等.大学财务综合评价研究.中国人民大学出版社.2002
17吴冬梅.高校财务评价初探.山东商业职业技术学院学报.2002,(2):75-76
18邹婷婷.高校的财务评价系统研究.浙江理工大学学报.2005,(2):204-207
19许道银.试论高校财务危机预警系统.徐州师范大学学报(自然科学版).2003,(4):19-21
20孔祥成、张大力.高校财务管理风险与审计防范.长春工业大学学报(社会科学版).2008,(6):41
21杨海平、崔荣芳.高校负债风险评价与防范研究.财会通讯.2009,(1):134
22董军.加强高校财务管理规避财务风险.管理观察.2009,(1):133
23尹平、陆宇健.股份制企业财务风险与防范.中国财政经济出版社.1998
24 Williams C A, Smith M L, Young P C. Risk Management,7thed.McGraw-Hillinc,1995:18-95
25马德敏.高校财务风险成因及其防范.东北师范大学硕士论文.2007
26石红娇.浅析我国高等教育体制改革与发展趋势.高教研究与评估.2009,(1、
2):4
27成法民.高校财务风险及其防范.财会月刊.2007,(2):18
28 Barry. Oliver. Financial risk management. annual PHD forum 1999 report,1999
29 Williams C A, Smith M L, Young P C. Risk Management and Insurance,
7thed.McGraw-Hillinc,1995:18
30万宇洵、黄文雅.高校财务风险评价指标体系构建.湖南经济管理干部学院学报.2006,(3):59
31 Art Gemmer. Risk management: moving beyond process. Computer, v30n5 1997:33-43
32熊筱燕,孙萍.略论高校财务风险的界定.江苏高教.2005,(4):45
33 Schwab Bernhard, etc . Better risk management: a key to improve performance. Journal of General Management,v22n4 1997:65-75
34 Jianmin Jia, etc. Standard measure of risk and risk-value models. Management Science,v42n12 1996:1691-1705
35 An Jingwen, Zhang Xingping, Du Ronghui. Study on comprehensive evaluation method. Journal of China University, 1998,9,Vol.8,No.2
36李存芳,周德群.基于模糊数学的企业综合竞争力评价与实证.控制与决策.2007,(3):337-342.
37徐树柏.层次分析法原理.天津大学出版社.1988
38洪成文.国外大学经费筹措的主要方式.高等教育研究.2000,(3):36
39徐博韬.我国高校财务风险的形成及其防范.会计之友.2008,(5):32
40韩玲.浅谈防范高校内部的财务风险.浙江树人大学学报.2003,(3):37
41 Christina G. S. Palmer, etc. Risk Perception: an empirical study of the relationship between worldview and the risk construct. Risk Analysis, vl6n5,1996:717
42汪雪松.浅析我国高校财务风险及其防范.时代经贸.2007,(8):52