高校资金安全管理宏观预警监测指标体系的构建  

Building of Index System for Macroscopic Early-warning and Monitoring in Safe-management of HEI's Fund

作　　者：吴智鹏[1] 

机构地区：[1]赣南师范学院教育科学学院,江西赣州341000

出　　处：《高教发展与评估》2007年第6期50-56,共7页Higher Education Development and Evaluation

摘　　要：从高校资金安全管理宏观预警监测的角度,从偿债能力、经营能力、发展潜力、风险指数和综合能力五个方面选取流动比率、速动比率、资产负债率等20个具体指标,建立一套指标体系,用于进行高校资金安全管理的宏观预警监测。This paper chooses 20 indexes include current ratio, quick ratio and ratio of assets to liabilities, etc. from 5 aspects including liquidity, management ability, developing potential, risk exponent and synthetic ability based on macroscopic early-warning and monitoring in safe-management of HEI's fund. Then, an index system has been built for macroscopic early-warning and monitoring in safe-management of HEI's fund.

关 键 词：高校资金 安全管理 宏观预警监测指标体系 

分 类 号：G647[文化科学—高等教育学]