基于BSC的地方高校财务危机预警模型构建及应用  

Construction and Application of BSC-based Financial Crisis Warning Model in Local Colleges and Universities

作　　者：王秋霞[1] 蓝文永[2] 

机构地区：[1]广西财经学院 [2]广西经济管理干部学院

出　　处：《广西经济管理干部学院学报》2013年第4期86-91,97,共7页Journal of GuangXi Cadres College of Economic and Management

基　　金：广西教育厅"十二五"规划课题"地方高校财务预警模型构建及应用研究"的阶段性成果;项目编号:2011C0087

摘　　要：教育改革给地方高校一定财务运作自主权利的同时,也让地方高校承担起自身的财务风险。现有的地方高校财务危机预警模型存在诸多不足,运用平衡记分卡构建了基于平衡计分卡的地方高校财务危机预警模型,并以S高校为例,引入功效系数法应用该模型对该校的财务状况进行了实证分析,发现:基于平衡计分卡的地方高校财务危机预警模型能够根据高校自身的特点和发展战略来选择预警指标,并根据各指标对发展战略的重要性来制定权重。引入功效系数法后,指标的满意值和不允许值可根据高校所处的发展阶段和发展战略来制定,具有很强的适用性。Educational reform has brought local colleges and universities certain decision-making power in finan- cial operation, which at the same time also requires local colleges and universities to take on their own financial risks. Currently, there are many deficiencies in existing financial crisis warning models of local colleges and universities. We have applied balanced scorecard （BSC） to build a financial crisis warning model based on balanced scorecard for local colleges and universities, and taking S University as an example, we have carried out an empirical analysis to the financial situation of the University by introducing efficiency coefficient method to apply into the model, we have found that： BSC-based financial crisis warning model in local colleges and universities can select warning index according to their own university characteristics and development strategy, and make weight according to the importance of each index on development strategy. After the efficacy coefficient method is introduced, index satisfaction and unpermitted value could be made according to the university＇ s development stage and strategy, which has a strong suitability.

关 键 词：平衡计分卡 财务危机 预警模型 

分 类 号：G647[文化科学—高等教育学]