基于AHP法高校财务风险评价体系研究  

The Research of Financial Risk Evaluation System at Colleges and Universities Based on the AHP

作　　者：卫雅琦[1] 孙文贤[1] 李晶哲[1] 

机构地区：[1]北京建筑大学

出　　处：《财务与金融》2014年第6期64-68,共5页Accounting and Finance

基　　金：北京建筑大学科学研究基金资助

摘　　要：随着高等教育事业的蓬勃发展,高校资金投入产出量的不断加大,财务风险逐渐凸显,主要表现在:贷款规模盲目扩大引发负债风险,校办企业经营不善产生投资风险,内控制度管理薄弱导致运营风险高等。文章通过层次分析法,分析现阶段高校普遍存在的新的风险,建立风险预警体制,找出影响高校财务风险的关键因素,并针对性地提出风险规避措施。With the rapid development of higher education and increasing output of financing at colleges and universities, fi- nancial risks gradually emerged, mainly displays in： debt risk raised by the blind expansion of loans, investment risk of poorly running business of school enterprises, weak internal control system resulting in higher operational risk. In this paper, through AHP analysis we analyzed the new risks common at colleges and universities, established the early risk warning system, found out the key factors influencing the risks and put forward the measures of risk prevention.

关 键 词：层次分析法 高校财务风险 绩效拨款 内部控制 

分 类 号：F230[经济管理—会计学]