河南省民办高校财务风险评价及防范研究  

Research on Financial Risk Assessment and Prevention of Private Universities in Henan Province

作　　者：余晓晓 宋欢欢 YU Xiao-xiao;SONG Huan-huan(Anyang University,Anyang 455000,China)

机构地区：[1]安阳学院,安阳455000

出　　处：《价值工程》2025年第6期82-84,共3页Value Engineering

基　　金：河南省民办教育协会立项课题:河南省民办高校财务风险评价及防范研究(编号:HNMXL20240494);河南省民办教育协会立项课题:河南省民办高校融资问题及对策研究(编号:HNMXL20240498)。

摘　　要：民办高校作为补充和扩大高等教育资源的重要力量,为人才培养和就业创业发挥了积极作用。然而,随着民办高校规模的扩大和竞争的加剧,由于资金来源的限制、学费收入的不稳定性以及高额的运营成本,民办高校在财务方面面临一定的风险。本文采用层次分析法构建了河南省民办高校的财务风险评价指标体系,并运用模糊综合评价法计算出河南省民办高校财务风险的综合得分,进而判断其风险等级。在此基础上,对河南省民办高校的财务风险进行分析与评价,针对评价结果,提出防范建议。As an important force to supplement and expand higher education resources,private universities have played a positive role in talent cultivation and employment and entrepreneurship.However,with the expansion of the scale of private universities and the intensification of competition,due to limitations in funding sources,instability in tuition income,and high operating costs,private universities face certain financial risks.This article uses the Analytic Hierarchy Process to construct a financial risk evaluation index system for private universities in Henan Province,and uses the Fuzzy Comprehensive Evaluation Method to calculate the comprehensive score of financial risk for private universities in Henan Province,in order to determine their risk level.On this basis,the financial risks of private universities in Henan Province are analyzed and evaluated,and preventive suggestions are proposed based on the evaluation results.

关 键 词：民办高校 财务风险 层次分析法 

分 类 号：G647[文化科学—高等教育学]