非营利性组织财务风险及预警指标体系设计  

Financial Risk and Early-warning Index System Design for Non-profit Organization

作　　者：冯丽[1] 

机构地区：[1]武汉大学财务部,湖北武汉430072

出　　处：《武汉理工大学学报（信息与管理工程版）》2012年第5期629-632,共4页Journal of Wuhan University of Technology：Information & Management Engineering

摘　　要：财务风险管理是非营利性组织财务活动的重要组成部分。在阐述非营利性组织财务风险的内涵、分类及其特点的基础上,从收入能力、支出能力、资产管理能力和偿债能力4个层次建立了非营利性组织财务风险预警指标体系,旨在为非营利性组织财务风险防范与控制提供参考依据。Financial risk management is an important part of non-profit organization financial activities.The concept,classification and characteristics of non-profit organization financial risk were briefly discussed.An early-warning index system was constructed from four levels：earning power,spending ability,asset management ability and solvency.It is beneficial for providing reference for non-profit organization financial risk prevention and control.

关 键 词：非营利性组织 财务风险 预警指标 

分 类 号：F270[经济管理—企业管理]