摘要
针对普遍存在的高校财务问题,着重分析引起财务风险的主要因素,运用贝叶斯理论及其基本方法,建立了高校财务风险评价模型与方法。给出的模型与方法不仅可以评价高校财务的总体风险,还可以对高校财务系统的各个局部风险实施评价。最后的示例表明,模型可以有效地实现对高校财务风险问题的全面评价。
Aiming at the financial problem of universities and based on Bayesian theory, this paper builds a model for evaluating the financial risk of universities. The model is not only able to find the potential risks in the financial system of universities and evaluate them, but also evaluate the risks in each part of the system. Finally, an example is presented to show that the proposed method can ef- fectively and perfectly evaluate the financial risks of universities.
出处
《信息工程大学学报》
2013年第1期114-117,123,共5页
Journal of Information Engineering University
关键词
高校财务
风险分析
贝叶斯理论
评价方法
university finance
risk analysis
Bayesian theory
evaluating method
