摘要
采用点面结合的方法,通过科学确定关键指标及权重,使高校财务风险的度量和评估有了较为科学的计量依据;首次将层次分析法和功效系数法相结合来研究财务预警模型,对高校财务进行实证分析,为高校的财务预警提供了准确度和可行性;提出了加强政府外部监管与高校管理内部控制相结合的风险控制和防范的建议。
This paper is written by combining main points with all aspects and by the scientific identification of key indicators and weights. Therefore, measurement and assessment of financial risk of colleges and universities in Chongqing has been more scientific. And for the first time, by combining AHP with efficiency coefficient method to study the financial early-warn- ing model, and through the empirieal analysis of university financing has made the early warning more accurate and feasible. At last, the paper provides suggestions for risk eontrol and prevention which combines strengthen of external government supervision and internal controls at Colleges.
出处
《财务与金融》
北大核心
2010年第2期34-40,共7页
Accounting and Finance
基金
重庆市教委人文社会科学2007年重点研究项目"重庆高校融资
还贷及风险控制研究"(编号:0721007)
关键词
财务风险
层次分析法
功效系数法
Financial Risk
AHP
Efficiency Coefficient Method
Empirical Analysis
