| 高校财务风险综合评价与预警研究 |
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| 引用本文： | 张曾莲,吴雪琴.高校财务风险综合评价与预警研究[J].山西财经大学学报(高等教育版),2011,14(1):1-7. |
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| 作者姓名： | 张曾莲 吴雪琴 |
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| 作者单位： | 北京科技大学经济管理学院,北京,100083 |
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| 基金项目： | 教育部人文社会科学青年基金项目"我国政府会计准则的制定历程、实施效果与重新构建研究"，教育部财务司课题"高校主管部门教育财务管理与决策研究" |
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| 摘 要： | 以北京市25所部属高校的财务数据为基础，基于重要性原则选取了19个财务指标，构建了财务风险评价体系，通过因子分析选出5个公因子，建立了财务风险预警模型，并用吉林大学的财务数据对模型进行了稳健性验证。利用财务风险预警模型可以评价各高校的财务风险程度，促进高校风险防范的制度化、投资决策的科学化、决策程序的规范化和运行风险的最小化。
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| 关 键 词： | 高校 财务风险 预警模型 因子分析法 |
Research of University Financial Risk Evaluation and Forecasting Model |
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| ZHANG Zeng-lian,WU Xue-qin.Research of University Financial Risk Evaluation and Forecasting Model[J].Journal of Shanxi University of Finance and Economics,2011,14(1):1-7. |
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| Authors: | ZHANG Zeng-lian WU Xue-qin |
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| Institution: | (School of Economics ＆ Management, Beijing University of Technology, Beijing 100083, China) |
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| Abstract: | Using financial risk prediction analysis as a diagnostic tool, on the basis of dependable accounting information,with the evaluation system for university financial management, which is structured by 19 single financial ratio indexes,and factor analysis tool of SPSS statistic software, finally the author gets 5 irrelevant components, and establishes an forecasting model of financial risk of university. The research is advantageous for the university to systematize the risk prevention, promote investment decision-making to scientific level, and minimize the operating risk. |
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| Keywords: | institutions of higher learning financial risk forecasting model factor analysis |
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