我国高校负债风险预警模型构建和实证分析.docVIP

PAGE PAGE I 我国高校负债风险预警模型构建及实证分析 学生姓名： 黄瑞梅 学 号: 11030217020005 专 业: 会计 指导教师: 孙凤英 我国高校负债风险预警模型构建及实证分析 Study on the Establishment Early Alerting Model in Colleges and empirical analysis on it 学生： 黄瑞梅 学号: 11030217020005 专业: 会计 指导教师: 孙凤英 毕业论文设计完成时间： 自 2012 年 3 月 至 2012 年 5 月 【摘要】 国高等教育已进入大众化教育阶段，随着办学规模的不断扩张，政府对众多非重点高校的投入远远满足不了新形势下高校发展的需要．负债发展已成为这些高校发展的必然选择，无形中加大了高校办学的财务风险。为了规避高负债运作的财务风险，应建立相应的高校财务预警体系，以有效预防和降低高校财务风险的发生. 本文分析了高校负债的主要动因，揭示了负债风险给学校和社会带来的不良影响。由于高校债务风险已引起社会各界高度重视，但由于种种原因，高校内部的财务分析指标体系构建一直滞后于企业。本文试图参照企业相关指标构建高校负债的财务预警指标体系。以达到预防高校财务风险，化解对务危机的目的。通过对山西省M高校负债风险的实证分析，讨论M高校负债发展存在着的风险，并提出缓解高校巨额负债的对策建议。 关键词：高校；债务风险；财务指标；预警模型 【Abstract】 With the popularization of higher education and the development of the institutions, the investment from the government could not meet the huge demand of the institutions, and debt increases the financial risk of running higher institutions. This paper discusses how to build the financial early warning indicator system in order to prevent college debt risks and defuse financial risks. College debt risks have been highly – regarded among all social sectors. Due to some reasons, the inner college financial analysis indicator system has lagged behind enterprise all the time. This paper is trying to build the financial early warning indicator system according to the related indicator of enterprise, in order to prevent college debt risks and defuse financial risks. At last, through the empirical analysis on its abilities to repay debt, it discusses the risk that exists in the development in debts, and puts forward the suggestions on reliving the huge debts of M college. Key words: college financial risks financial indices early warning indicator system 目录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc258414848 引言 PAGEREF _Toc258414848 \h 1 HYPE