基于功效系数法的高校财务风险警情测度模型研究  

Research on College Financial Risk Measuring Model in the Method of Efficiency Coefficient Method

作　　者：黄海波[1] 刘飞虎[2] 

机构地区：[1]哈尔滨师范大学财务处,哈尔滨150080 [2]哈尔滨理工大学经济学院,哈尔滨150040

出　　处：《哈尔滨商业大学学报（社会科学版）》2011年第2期86-90,共5页Journal of Harbin University of Commerce:Social Science Edition

摘　　要：为了有效的预防和控制高校的财务风险,在分析了高校财务风险形成原因的基础上,从总体失衡风险、资金运作风险、校办企业财务风险、高校贷款财务风险和非财务因素风险五方面选择适合高校的财务风险测度指标体系,采用改进的功效系数法构建了一个多指标综合监控的高校财务风险测度模型,以期能够有效识别风险,实现监测预警功能,从而在高校财务管理中发挥作用。In order to effectively prevent and control the college financial risk, this paper on the basis of analyzing the causes of college financial risk , an index system to measure the college financial risk is desigeed in five aspects of overall imbalance risk, capital operating risk, college enterprise financial risk, college loans financial risk and non - financial factors risk, and then uses improved effciency coefficient method to make up a multiple index and comprehensive monitoring college financial risk measuring model,it is expected to effectively distinguish financial risks, and to realize its monitoring and early warning function so as to play a role in financial management in colleges and colleges.

关 键 词：财务风险测度 功效系数法 高校 

分 类 号：F275.1[经济管理—企业管理]