普通高校财务风险及风险预警系统的建立  

University financial risk and risk early warning system

作　　者：方亮[1] 徐焕章[1] 管慧芳[1] 

机构地区：[1]西安工程大学管理学院,陕西西安710048

出　　处：《西安工程大学学报》2008年第5期621-625,共5页Journal of Xi’an Polytechnic University

摘　　要：针对高校财务风险的严重性和现有预警系统的不足,提出将高校财务风险分为显性风险和隐性风险.分析了高校财务显性风险和隐性风险的构成和成因.借鉴国外风险预警系统,构建了由监测控制系统、制度和流程、组织机构和人员配备共4个方面构成的高校财务风险的预警系统.In view of the university financial risks gravity and the existing early warning system＇s insufficiency, it is proposed that the university financial risk can be divided into apparent risks and hidden risks. The constitution and the origin of apparent risks and hidden risks are analyzed. Using the overseas risk early warning system for reference, the early warning system of financial risk is designed, and the system includes the monitor and control system, the rules and process, the organization department and the human resource.

关 键 词：普通高校 财务风险预警系统 显性风险 隐性风险 

分 类 号：F234.4[经济管理—会计学]