【摘要】：近年來,在實(shí)施科教興國(guó)戰(zhàn)略以及加強(qiáng)推進(jìn)人才強(qiáng)國(guó)戰(zhàn)略的重大舉措下,高等學(xué)校不斷擴(kuò)張,然而由于財(cái)政撥款有限,其不得不大量貸款以滿足辦學(xué)需求,由此引發(fā)嚴(yán)重的財(cái)務(wù)危機(jī)。因此,對(duì)高等學(xué)校其發(fā)生的財(cái)務(wù)風(fēng)險(xiǎn)及應(yīng)對(duì)措施進(jìn)行研究,有利于高等學(xué)校進(jìn)行風(fēng)險(xiǎn)預(yù)測(cè)并規(guī)避風(fēng)險(xiǎn)、提高資金利用效率,在理論與實(shí)際兩方面都有深遠(yuǎn)研究意義,另外,對(duì)于管理機(jī)構(gòu)進(jìn)行風(fēng)險(xiǎn)控制也具有非常重大的經(jīng)濟(jì)和社會(huì)實(shí)際意義。本文首先對(duì)現(xiàn)有文獻(xiàn)進(jìn)行歸納整理,梳理文獻(xiàn)代表性觀點(diǎn),而后闡述了高等學(xué)校的屬性,明確了其功能定位。以全國(guó)高等學(xué)校作為研究對(duì)象,給其財(cái)務(wù)部門發(fā)放了"高等學(xué)校財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警系統(tǒng)研究"調(diào)查問卷,根據(jù)問卷調(diào)查得出的結(jié)果,概括分析了目前財(cái)務(wù)風(fēng)險(xiǎn)現(xiàn)狀和形成原因,建立完善的預(yù)警機(jī)制,提出了防范措施。通過問卷調(diào)查研究結(jié)合文獻(xiàn)觀點(diǎn),本文認(rèn)為,該問題的主要原因是擴(kuò)張壓力較大、預(yù)警機(jī)制不全面、內(nèi)部控制機(jī)制不完善等。本文針對(duì)上述調(diào)查得出的現(xiàn)狀和形成原因,對(duì)預(yù)警系統(tǒng)指標(biāo)進(jìn)行分析研究,建立了符合我國(guó)高等學(xué)校特點(diǎn)的預(yù)警系統(tǒng)。本文擬采用歸納總結(jié)、理論研究和計(jì)量分析等結(jié)合的方法,運(yùn)用歸納演繹法、綜合分析法等輔以問卷調(diào)查分析評(píng)價(jià)目前高等學(xué)校財(cái)務(wù)風(fēng)險(xiǎn)狀況和成因,選取較為全面的指標(biāo)去構(gòu)建較為完善的預(yù)警機(jī)制。本文的創(chuàng)新之處主要有兩點(diǎn):首先,本文在研究高等學(xué)校財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警系統(tǒng)的過程中,采用問卷調(diào)查法與修正的Z值模型相結(jié)合,建立較為完整的高等學(xué)校預(yù)警指標(biāo)體系。其次,本文帶入遼寧省某高等學(xué)校的財(cái)務(wù)數(shù)據(jù),分析高等學(xué)校財(cái)務(wù)風(fēng)險(xiǎn)情況,證實(shí)預(yù)警系統(tǒng)的警示作用,對(duì)高等學(xué)校加強(qiáng)完善內(nèi)部監(jiān)督和控制機(jī)制、防范高等學(xué)校財(cái)務(wù)風(fēng)險(xiǎn)以及有關(guān)管理部門規(guī)范管理高等學(xué)校具有實(shí)際指導(dǎo)意義。本文的研究也存在著些許不足。一方面,高等學(xué)校不同于企業(yè)和公司,其財(cái)務(wù)數(shù)據(jù)難以獲得,本文獲得的數(shù)據(jù)主要來自于《中國(guó)教育經(jīng)費(fèi)統(tǒng)計(jì)年鑒》以及取得的遼寧省某高等學(xué)校的數(shù)據(jù);另一方面,本文共發(fā)放了 150份問卷,收回的有效調(diào)查問卷為130份,本文的問卷發(fā)往全國(guó)各地等高等學(xué)校的財(cái)務(wù)部門,由于收回的有效問卷中,學(xué)校的類型不盡相同,因此,調(diào)查問卷結(jié)果具有一定固有的局限性。針對(duì)以上不足,本文盡力克服,努力彌補(bǔ)研究中的缺陷,望在以后的研究中會(huì)有新的突破。
[Abstract]:In recent years, with the implementation of the strategy of rejuvenating the country through science and education and the strengthening of the strategy of strengthening the strong nation by talents, colleges and universities have been expanding constantly. However, due to the limited financial allocations, they have to make a large number of loans to meet the needs of running a school. This led to a serious financial crisis. Therefore, the research on the financial risks and corresponding measures in colleges and universities is conducive to risk prediction and avoidance of risks in colleges and universities, and to improve the efficiency of capital utilization, which has profound significance in both theory and practice. Risk control for management institutions is also of great economic and social significance. In this paper, the existing literature is first summarized and sorted out, then the attributes of colleges and universities are expounded, and its function orientation is clarified. Taking the national colleges and universities as the research object, this paper gives out the questionnaire of "the early warning system of Financial risk in Colleges and Universities" to its financial departments. According to the results of the questionnaire, the paper analyzes the present situation of financial risk and the reasons for its formation. To establish a sound early warning mechanism and put forward preventive measures. Based on the questionnaire investigation and the literature view, this paper holds that the main causes of this problem are the great pressure of expansion, the incomplete early warning mechanism, the imperfect internal control mechanism, and so on. In view of the present situation and the causes of the above investigation, this paper analyzes and studies the indexes of the early warning system, and sets up an early warning system which accords with the characteristics of the colleges and universities in our country. This paper uses the methods of inductive summary, theoretical research and econometric analysis, using inductive deductive method, comprehensive analysis method and questionnaire survey to analyze and evaluate the current financial risk situation and causes of colleges and universities. Select more comprehensive indicators to build a more perfect early warning mechanism. There are two main innovations in this paper: firstly, in the process of studying the financial risk early warning system of colleges and universities, this paper combines the questionnaire survey method with the modified Z-value model to establish a relatively complete early warning index system of colleges and universities. Secondly, this paper introduces the financial data of some colleges and universities in Liaoning Province, analyzes the financial risks of colleges and universities, confirms the warning function of the early warning system, and strengthens the improvement of the internal supervision and control mechanism for colleges and universities. It is of practical significance to guard against the financial risks of colleges and universities and to standardize the management of institutions of higher learning. The study of this paper also has some shortcomings. On the one hand, different from enterprises and companies, the financial data of institutions of higher learning are difficult to obtain. The data obtained in this paper mainly come from the Statistical Yearbook of China's Educational Expenditure and the data obtained from some colleges and universities in Liaoning Province; on the other hand, A total of 150 questionnaires were distributed and 130 valid questionnaires were collected. The questionnaires were sent to finance departments of colleges and universities all over the country. The results of the questionnaire have some inherent limitations. In view of the above deficiencies, this paper tries to overcome and make up for the defects in the research, hoping that there will be a new breakthrough in the future research.
【學(xué)位授予單位】：東北財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：G647.5

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本文編號(hào)：2217794