本文選題：公立高校　切入點(diǎn)：財(cái)務(wù)風(fēng)險(xiǎn)　出處：《江西財(cái)經(jīng)大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：公立高校是指以國(guó)家政府或地方政府資助創(chuàng)立維持的大學(xué)，是以人才培養(yǎng)、科學(xué)研究、服務(wù)社會(huì)為主要職責(zé)的事業(yè)單位，這些學(xué)校負(fù)擔(dān)著我國(guó)高等教育的重要任務(wù)，其發(fā)展?fàn)顩r關(guān)系著國(guó)民整體素質(zhì)的提高和我國(guó)的現(xiàn)在化建設(shè)。為了提高全民族的文化素質(zhì)，加快公立高校建設(shè)，發(fā)展公立高校教育事業(yè)是我國(guó)社會(huì)主義精神文明建設(shè)的必然要求。 高校財(cái)務(wù)風(fēng)險(xiǎn)主要包括償債風(fēng)險(xiǎn)、投資風(fēng)險(xiǎn)與總體失衡能力風(fēng)險(xiǎn)。為了擴(kuò)大辦學(xué)規(guī)模，由于高校超常規(guī)發(fā)展而引發(fā)的大規(guī)模舉債問(wèn)題日益凸顯，而校辦企業(yè)管理問(wèn)題以及學(xué)校資金運(yùn)作產(chǎn)生的財(cái)務(wù)問(wèn)題也使得高校面臨的財(cái)務(wù)局面更加復(fù)雜�！陡叩冉逃母锖桶l(fā)展綱要》提出高等教育體制改革的目標(biāo)是逐步建立政府宏觀管理，學(xué)校面向社會(huì)自主辦學(xué)的新體制。以此為目標(biāo)，公立高校的專業(yè)設(shè)置、基本建設(shè)、招生計(jì)劃、教學(xué)過(guò)程、后勤服務(wù)、人事制度、財(cái)務(wù)管理等各方面都發(fā)生了深刻的變化。在辦學(xué)資金的籌集、使用等方面，高校都有了一定的自主權(quán)，這也使得高校財(cái)務(wù)管理面臨新的風(fēng)險(xiǎn)�，F(xiàn)實(shí)中，很多學(xué)校建設(shè)新校區(qū)，新增大量教學(xué)設(shè)施，并沒(méi)有充分考慮自己學(xué)校的實(shí)際情況，盲目的資金投入給自己學(xué)校的財(cái)務(wù)狀況造成了很大的負(fù)擔(dān)；在眾多的融資渠道中，銀行貸款無(wú)疑是高校首選的最快捷的方式，公立高校政府扶植的性質(zhì)使得銀行更愿意把錢(qián)貸給高校，大量的銀行貸款增加了高校的還貸壓力，甚至出現(xiàn)了連利息也無(wú)力償還的現(xiàn)象；與此同時(shí)，一些高校還投資創(chuàng)辦企業(yè)，但校辦產(chǎn)業(yè)普遍存在著產(chǎn)權(quán)不清、校企不清、權(quán)責(zé)不明等問(wèn)題，國(guó)家對(duì)于高等院校的資金沒(méi)有用于校辦企業(yè)的專款，因此校辦企業(yè)也面臨著資金缺乏、缺乏長(zhǎng)遠(yuǎn)規(guī)劃以及核心競(jìng)爭(zhēng)力的問(wèn)題，這些都是我國(guó)公立高校當(dāng)前需要面臨的問(wèn)題。因此，系統(tǒng)有效地對(duì)公立高校財(cái)務(wù)風(fēng)險(xiǎn)進(jìn)行分析，進(jìn)而研究公立高校財(cái)務(wù)風(fēng)險(xiǎn)評(píng)價(jià)指標(biāo)體系并進(jìn)行風(fēng)險(xiǎn)評(píng)估具有深遠(yuǎn)的現(xiàn)實(shí)意義。 本文根據(jù)我國(guó)公立高校自身的特點(diǎn)，通過(guò)深入調(diào)查整理相關(guān)資料，分析具有高校特點(diǎn)的財(cái)務(wù)風(fēng)險(xiǎn)評(píng)價(jià)指標(biāo)，并通過(guò)借鑒前人的一些經(jīng)驗(yàn)啟示，研究適用于我國(guó)公立高校的財(cái)務(wù)風(fēng)險(xiǎn)評(píng)價(jià)指標(biāo)體系。論文首先對(duì)高校財(cái)務(wù)風(fēng)險(xiǎn)進(jìn)行理論分析，，進(jìn)而在調(diào)查和研究分析的基礎(chǔ)上，將高校的財(cái)務(wù)風(fēng)險(xiǎn)分為償債風(fēng)險(xiǎn)、投資風(fēng)險(xiǎn)和總體失衡能力風(fēng)險(xiǎn)以及成長(zhǎng)能力不足等四個(gè)類型，進(jìn)而探討風(fēng)險(xiǎn)評(píng)價(jià)體系的相關(guān)理論，并在此基礎(chǔ)上提出構(gòu)建科學(xué)全面的財(cái)務(wù)風(fēng)險(xiǎn)評(píng)價(jià)指標(biāo)體系的意義所在；指標(biāo)體系構(gòu)建思路是構(gòu)建公立高校財(cái)務(wù)風(fēng)險(xiǎn)評(píng)價(jià)指標(biāo)體系的前提，本文在介紹體系構(gòu)建原則和要求后基于重要性原則選取了16個(gè)財(cái)務(wù)指標(biāo)建立財(cái)務(wù)風(fēng)險(xiǎn)評(píng)價(jià)體系，并聯(lián)合運(yùn)用層次分析法和功效系數(shù)法對(duì)指標(biāo)體系的具體應(yīng)用進(jìn)行探索，以期綜合分析公立高校所面臨的財(cái)務(wù)風(fēng)險(xiǎn)程度，為高校識(shí)別自身財(cái)務(wù)風(fēng)險(xiǎn)變化及時(shí)采取防范應(yīng)對(duì)措施提供有力的依據(jù)。 具體來(lái)說(shuō)可以分為以下五個(gè)部分： 第一部分是公立高校財(cái)務(wù)風(fēng)險(xiǎn)與風(fēng)險(xiǎn)評(píng)價(jià)指標(biāo)體系理論概述。文章首先從闡述高校財(cái)務(wù)風(fēng)險(xiǎn)相關(guān)理論入手，形成對(duì)高校財(cái)務(wù)風(fēng)險(xiǎn)的一般認(rèn)識(shí)；其次介紹了公立高校財(cái)務(wù)風(fēng)險(xiǎn)的現(xiàn)實(shí)狀況及其與企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)的不同之處，在歸納總結(jié)高校財(cái)務(wù)風(fēng)險(xiǎn)表現(xiàn)形式以及風(fēng)險(xiǎn)體系構(gòu)建理論的基礎(chǔ)上闡述建立評(píng)估高校財(cái)務(wù)風(fēng)險(xiǎn)的指標(biāo)評(píng)價(jià)體系的重要性。 第二部分介紹構(gòu)建公立高校財(cái)務(wù)風(fēng)險(xiǎn)評(píng)價(jià)指標(biāo)體系的原則與具體要求。一個(gè)課題的研究需要明確研究的目標(biāo)與方法，這一部分就是針對(duì)建立區(qū)別于企業(yè)的高校財(cái)務(wù)風(fēng)險(xiǎn)評(píng)價(jià)指標(biāo)體系需要達(dá)到的目標(biāo)和構(gòu)建思路，為下一部分構(gòu)建適用于高校的指標(biāo)體系打下基礎(chǔ)。 第三部分是公立高校財(cái)務(wù)風(fēng)險(xiǎn)評(píng)價(jià)指標(biāo)體系的內(nèi)容。這一部分是第二部分的結(jié)果，針對(duì)高校的經(jīng)營(yíng)特點(diǎn)全面系統(tǒng)的構(gòu)建高校的財(cái)務(wù)風(fēng)險(xiǎn)評(píng)價(jià)指標(biāo)體系。 第四部分介紹公立高校財(cái)務(wù)風(fēng)險(xiǎn)評(píng)價(jià)指標(biāo)體系的具體應(yīng)用。聯(lián)合運(yùn)用應(yīng)用層次分析法和功效系數(shù)法，層次分析法構(gòu)造判斷矩陣確定每個(gè)指標(biāo)的權(quán)重，功效系數(shù)法運(yùn)用數(shù)學(xué)方法給單個(gè)指標(biāo)進(jìn)行評(píng)分，聯(lián)合運(yùn)用這兩種方法使準(zhǔn)確評(píng)價(jià)高校財(cái)務(wù)風(fēng)險(xiǎn)水平值成為可能。 第五部分是研究結(jié)論與展望。文章從指標(biāo)體系的構(gòu)建以及評(píng)價(jià)過(guò)程得出結(jié)論，并指出文章在構(gòu)建指標(biāo)體系和進(jìn)行評(píng)價(jià)時(shí)存在的缺點(diǎn)和不足。
[Abstract]:Public university is the creation of the university to maintain the national government or local government funding, in personnel training, scientific research, social service institutions as the main duties, the burden of school is an important task of higher education in our country, the development status of the national overall quality and the construction of our country. In order to improve the cultural quality of the whole nation, accelerate the construction of public universities, the development of public higher education is the inevitable requirement of the socialist spiritual civilization construction in China.
The financial risk mainly includes debt risk, investment risk and overall imbalance risk. In order to expand the scale, due to large-scale problems caused by the development of debt has become increasingly prominent, financial problems and management problems as well as the school run enterprise capital operation have also makes the university faced with the financial situation is more complicated. The higher education reform and development outline "put forward the higher education system reform is to gradually establish a new system of macro management of the government, the school for the community of independent schools. In order to achieve this goal, the public university professional settings, basic construction, enrollment plan, teaching process, logistics, personnel system, financial management and other aspects have undergone profound changes in funds. Raising, usage and other aspects, universities have certain autonomy, it also makes the financial management of colleges and universities are facing new risks in reality, A lot of new campus construction, a large number of new teaching facilities, did not fully consider the actual situation of their schools, blind investment caused a great burden to their school's financial condition; in many of the financing channels, the bank loan is undoubtedly the first choice of the most efficient way to foster the nature of government public universities in the bank more willing to lend money to universities, a large number of bank loans increased the repayment pressure, even there are unable to repay the interest; at the same time, some colleges and universities have invested enterprises, but the school industry generally exists in enterprise property right is not clear, not clear, unclear responsibilities and other issues, no national funds for universities colleges and universities for school run enterprise funds, so enterprises also face a lack of funds, lack of long-term planning and the core competitiveness of the problem, these are our country public Therefore, it is of far-reaching practical significance to systematically analyze the financial risk of public universities and further study the evaluation index system and risk assessment of public universities.
According to the characteristics of public universities in China itself, through in-depth investigation and collation of the relevant information, analysis of financial risk evaluation index has the characteristics of colleges and universities, and through some experience from the previous research, apply to public colleges and universities financial risk evaluation index system. The paper first carries on the theoretical analysis to the financial risk, and then based on the analysis the investigation and Research on the University's financial risk is divided into debt risk, investment risk and overall imbalance risk and growth ability lack of four types, and to explore the theory of risk evaluation system, and put forward the evaluation index system of financial risk comprehensive scientific significance; index system construction idea the premise of the construction of financial risk evaluation index system of public universities, this paper introduces the system construction principle and requirements based on the importance of the original It selects 16 financial indicators to establish financial risk evaluation system, and combined with the specific application of AHP method and effect coefficient method of the index system are explored, in order to comprehensive analysis of the financial risks faced by the public university degree, in recognition of their own financial risk change timely and provide a strong basis for the preventive measures.
Specifically, it can be divided into the following five parts:
The first part is the public universities financial risk and risk evaluation index system theory. Firstly elaborated the universities financial risk related theory, form the general understanding of financial risk in Colleges and universities; secondly introduces the different situation of colleges financial risk and financial risk in enterprises, summed up the university financial risk forms and risk construction of system theory on the basis of expounding the importance of establishing evaluation index evaluation system of financial risk in Colleges and universities.
The second part introduces the specific requirements and the construction of financial risk evaluation index system of public universities. The principle of goal and method to study a subject need to clear the research, this part is to establish different from enterprise university financial risk evaluation index system to achieve the goal and construction ideas, lay the foundation for the next part of the index system applicable to the construction of colleges and universities.
The third part is the content of public university financial risk evaluation index system. This part is the result of the second part. Aiming at the characteristics of universities, we build a comprehensive financial risk evaluation index system in Colleges and universities.
The fourth part introduces the specific application of financial risk evaluation index system of public universities. The combined use of AHP method and efficacy coefficient method, AHP judgment matrix to determine the weight of each index, efficacy coefficient method using mathematical method to single index score, the combined use of these two methods to make accurate evaluation of university financial risk level become may.
The fifth part is the research conclusion and prospect. The article draws conclusions from the index system construction and evaluation process, and points out the shortcomings and shortcomings of the article in building index system and evaluation.

【學(xué)位授予單位】：江西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：G647.5

【參考文獻(xiàn)】

中國(guó)期刊全文數(shù)據(jù)庫(kù) 前10條

1 王漪;;關(guān)于高校財(cái)務(wù)風(fēng)險(xiǎn)控制的思考[J];安徽教育學(xué)院學(xué)報(bào);2006年05期

2 戴傳紅;;高校財(cái)務(wù)風(fēng)險(xiǎn)的成因及防范[J];安慶師范學(xué)院學(xué)報(bào)(社會(huì)科學(xué)版);2006年01期

3 劉麗娟;張雅彬;;規(guī)避高校財(cái)務(wù)風(fēng)險(xiǎn)初探[J];邊疆經(jīng)濟(jì)與文化;2008年08期

4 鄧先騏;淺議高校貸款籌資的風(fēng)險(xiǎn)與對(duì)策[J];太原師范學(xué)院學(xué)報(bào)(社會(huì)科學(xué)版);2004年01期

5 翁維玲;;高校財(cái)務(wù)風(fēng)險(xiǎn)的來(lái)源及其防范[J];廣西財(cái)經(jīng)學(xué)院學(xué)報(bào);2007年04期

6 韓信釗;我國(guó)教育經(jīng)費(fèi)投入與高等教育成本分擔(dān)問(wèn)題的探討[J];黑龍江高教研究;2000年04期

7 楊蔚,劉榮桂;高等學(xué)�；窘ㄔO(shè)投資體制改革[J];基建優(yōu)化;2004年03期

8 羅文華;王梅香;;我國(guó)高等教育管理體制改革的市場(chǎng)化探析[J];中國(guó)建設(shè)教育;2007年07期

9 董奇慧;曾繁榮;;高校財(cái)務(wù)風(fēng)險(xiǎn)指標(biāo)體系的構(gòu)建[J];中國(guó)集體經(jīng)濟(jì)(下半月);2007年04期

10 彭久麒;高校貸款規(guī)模的財(cái)務(wù)約束[J];教育財(cái)會(huì)研究;2005年01期

中國(guó)博士學(xué)位論文全文數(shù)據(jù)庫(kù) 前1條

1 張向東;我國(guó)高校財(cái)務(wù)問(wèn)題研究[D];吉林大學(xué);2009年

中國(guó)碩士學(xué)位論文全文數(shù)據(jù)庫(kù) 前10條

1 李素紅;高校財(cái)務(wù)風(fēng)險(xiǎn)評(píng)價(jià)與預(yù)警模型構(gòu)建[D];西南交通大學(xué);2005年

2 黃麗萍;我國(guó)普通高校負(fù)債發(fā)展的風(fēng)險(xiǎn)研究[D];西安建筑科技大學(xué);2006年

3 龔建英;普通高校財(cái)務(wù)風(fēng)險(xiǎn)管理研究[D];長(zhǎng)沙理工大學(xué);2006年

4 尹中曉;高校財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警實(shí)證研究[D];西安建筑科技大學(xué);2006年

5 孫睿;山東高�；窘ㄔO(shè)投融資問(wèn)題分析[D];山東大學(xué);2007年

6 劉英姿;高校財(cái)務(wù)風(fēng)險(xiǎn)管理的問(wèn)題與對(duì)策[D];廈門(mén)大學(xué);2007年

7 楊宇;我國(guó)公辦普通高校財(cái)務(wù)風(fēng)險(xiǎn)控制機(jī)制研究[D];東北師范大學(xué);2008年

8 蘆彥波;省屬普通高校貸款風(fēng)險(xiǎn)與規(guī)模測(cè)定方法及實(shí)證研究[D];西安建筑科技大學(xué);2009年

9 王穎;組合模糊模型在高校財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警中的應(yīng)用研究[D];華北電力大學(xué)（河北）;2009年

10 童青;高校新校區(qū)建設(shè)負(fù)債融資風(fēng)險(xiǎn)控制研究[D];中南大學(xué);2008年

本文編號(hào)：1577580