黑龍江省高校財務風險預警系統(tǒng)構(gòu)建研究
發(fā)布時間:2018-04-17 19:17
本文選題:黑龍江省高校 + 財務風險。 參考:《黑龍江大學》2013年碩士論文
【摘要】:自1999年擴招以來,黑龍江省的高等教育事業(yè)獲得了跨越式發(fā)展。特別是衡量教育發(fā)展水平的毛入學率,2011年就已達到了33.97%,超過了26.9%的全國平均水平。然而,在我省高等教育事業(yè)大發(fā)展大繁榮的同時,由于巨額的銀行貸款導致的財務風險正影響著高校的可持續(xù)發(fā)展。特別是自2006年起,省內(nèi)多數(shù)高校逐步進入還貸高峰期,而各高校的經(jīng)費收入有限,多數(shù)高校陷于無力償還貸款的窘境,學校的財務風險陡然遞增,隨時面臨著資金鏈斷裂的危險。 本文在詳細分析黑龍江省高等教育事業(yè)發(fā)展狀況、黑龍江省高校財務現(xiàn)狀的基礎(chǔ)上,歸納總結(jié)出我省高校財務風險類型及影響因素,,在此基礎(chǔ)上利用層次分析法和功效系數(shù)法構(gòu)建出適合本省高校特點的財務風險預警系統(tǒng)模型。最后,針對已總結(jié)的黑龍江省高校財務風險影響因素,分別從外部和內(nèi)部兩個角度給出相應的對策和建議。
[Abstract]:Since the expansion of enrollment in 1999, Heilongjiang Province's higher education has achieved leapfrog development.In particular, the gross enrolment rate, which measures the level of educational development, reached 33.97 in 2011, surpassing the national average of 26.9 percent.However, with the great development and prosperity of higher education in our province, the financial risks caused by huge bank loans are affecting the sustainable development of colleges and universities.Especially since 2006, most colleges and universities in the province have gradually entered the peak period of repayment of loans. However, the funds of colleges and universities are limited, most of them are in the predicament of being unable to repay their loans, and the financial risks of schools have increased steeply.At any time face the risk of financial chain break.Based on the detailed analysis of the development of higher education in Heilongjiang Province and the present financial situation of colleges and universities in Heilongjiang Province, this paper sums up the types of financial risks in colleges and universities in Heilongjiang Province and its influencing factors.On this basis, a financial risk early warning system model suitable for the characteristics of colleges and universities in the province is constructed by using the analytic hierarchy process (AHP) and the efficiency coefficient method.Finally, according to the influencing factors of financial risk in Heilongjiang Province, the corresponding countermeasures and suggestions are put forward from the external and internal perspectives.
【學位授予單位】:黑龍江大學
【學位級別】:碩士
【學位授予年份】:2013
【分類號】:G647.5
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