基于BSC视角的高校财务危机预警研究  

Early Warning of Financial Crisis of Colleges and Universities Based on the BSC Perspective

作　　者：张芝兰[1] ZHANG Zhilan(Finance Department of Guangxi Medical University,Nanning 530021, China)

机构地区：[1]广西医科大学财务处,广西南宁530021

出　　处：《广西财经学院学报》2017年第2期88-94,共7页Journal of Guangxi University of Finance and Economics

摘　　要：针对目前我国高校财务危机的特点与成因,结合企业财务危机预警研究的相关经验,引入平衡计分卡,从财务、顾客、内部流程以及学习与成长四个层面构建高校财务危机预警指标体系。引入功效系数法确定各指标及高校整体的预警值,发出预警信息,并以G高校为例,进行了预警综合分析。According to the characteristics and causes of financial crisis in universities, together with relative experience of financial crisis warning in enterprises,this paper introduces the BBS as a method to build up a financial crisis pre-warning index system,which is comprised by four dimensions：finance,customer,learning and growth,and internal process. Efficiency coefficient method is used to determine the index value and the whole warning value,and to give out the warming information. Finally,comprehensive analysis has been conducted by taking G university as an example.

关 键 词：财务危机 危机预警 平衡计分卡 

分 类 号：F235[经济管理—会计学]