發(fā)布時(shí)間：2018-01-14 20:25

  本文關(guān)鍵詞：高校財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警模型的建立及應(yīng)用研究　出處：《燕山大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 高校財(cái)務(wù)風(fēng)險(xiǎn) 指標(biāo)體系 模糊綜合評(píng)價(jià)法 預(yù)警模型 防范措施

【摘要】：隨著我國高等教育體制的改革，高校由原來的無風(fēng)險(xiǎn)管理模式轉(zhuǎn)變?yōu)楝F(xiàn)在的風(fēng)險(xiǎn)管理模式，高校的財(cái)務(wù)風(fēng)險(xiǎn)成為每個(gè)高校必須面對(duì)的問題。如何有效預(yù)警高校的財(cái)務(wù)風(fēng)險(xiǎn)，及時(shí)地防范和控制高校的財(cái)務(wù)風(fēng)險(xiǎn)，成為近幾年研究的熱點(diǎn)問題。本文以Y大學(xué)的財(cái)務(wù)數(shù)據(jù)為樣本，采用模糊數(shù)學(xué)中模糊綜合評(píng)價(jià)的相關(guān)理論，構(gòu)建了高校財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警模型。 首先，在介紹相關(guān)研究背景和研究意義的基礎(chǔ)上，分析總結(jié)了國內(nèi)外財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警的研究現(xiàn)狀，，闡述了高校財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警的相關(guān)理論，分析了高校財(cái)務(wù)風(fēng)險(xiǎn)產(chǎn)生的原因，對(duì)高校財(cái)務(wù)風(fēng)險(xiǎn)進(jìn)行了分類，并指出了高校財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警機(jī)制的前提和作用。 其次，根據(jù)高校財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警指標(biāo)體系建立的原則，選取了反映高校償債能力、營運(yùn)能力和發(fā)展?jié)摿Φ确矫娴?2個(gè)敏感性財(cái)務(wù)指標(biāo)，建立了高校財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警指標(biāo)體系，并采用G1法合理確定了各個(gè)指標(biāo)的權(quán)重。 再次，介紹了模糊綜合評(píng)價(jià)法的相關(guān)理論，并采用模糊綜合評(píng)價(jià)法構(gòu)建了高校財(cái)務(wù)風(fēng)險(xiǎn)的預(yù)警模型。以Y大學(xué)的財(cái)務(wù)數(shù)據(jù)為樣本，運(yùn)用建立的財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警模型對(duì)其進(jìn)行了實(shí)證研究，綜合評(píng)價(jià)了該校的財(cái)務(wù)風(fēng)險(xiǎn)狀況。 最后，根據(jù)高校財(cái)務(wù)風(fēng)險(xiǎn)的成因和類型，并結(jié)合實(shí)證分析的結(jié)果，全面和系統(tǒng)的給出了防范和控制Y大學(xué)財(cái)務(wù)風(fēng)險(xiǎn)的政策和措施，對(duì)高校財(cái)務(wù)風(fēng)險(xiǎn)防范和控制方面的問題進(jìn)行了探討。
[Abstract]:With the reform of higher education system in our country, the risk management mode of colleges and universities has changed from the original risk-free management mode to the present risk management mode. The financial risk of colleges and universities has become a problem that every university must face. How to effectively warn the financial risks of colleges and universities, and timely prevent and control the financial risks of colleges and universities. This paper takes the financial data of Y University as the sample, adopts the relevant theory of fuzzy comprehensive evaluation in fuzzy mathematics, and constructs the early warning model of financial risk in colleges and universities. First of all, on the basis of introducing the relevant research background and research significance, this paper analyzes and summarizes the current research situation of financial risk early warning at home and abroad, and expounds the relevant theory of financial risk early warning in colleges and universities. This paper analyzes on the causes of the financial risks in colleges and universities, classifies the financial risks in colleges and universities, and points out the premise and function of the early-warning mechanism of financial risks in colleges and universities. Secondly, according to the principles of establishing the early warning index system of financial risk in colleges and universities, 12 sensitive financial indicators are selected to reflect the solvency, operating ability and development potential of colleges and universities. The early warning index system of financial risk in colleges and universities is established, and the weight of each index is reasonably determined by using G1 method. Thirdly, the relevant theory of fuzzy comprehensive evaluation method is introduced, and the early warning model of financial risk in colleges and universities is constructed by using fuzzy comprehensive evaluation method. The financial data of Y University is taken as a sample. The financial risk early warning model is used to make an empirical study on it, and the financial risk situation of the school is comprehensively evaluated. Finally, according to the causes and types of financial risks in colleges and universities, combined with the results of empirical analysis, the comprehensive and systematic policy and measures to prevent and control the financial risks of Y University are given. This paper discusses the prevention and control of financial risks in colleges and universities.
【學(xué)位授予單位】：燕山大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：G647.5

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